n Professional Accountant - The business model and due diligence : business and economy

Volume 2015, Issue 26
  • ISSN : 1680-7537


A business model outlines all the core inter-related architectural, co-operational and financial arrangements designed and developed to pursue the strategic goals and objectives of the organisation. A business model indicates the value proposition for its customers, products and/or services, value architecture and activities to deliver the value proposition, value finance required to sustain the value creation activities and value network within and outside of the organisation. The business model therefore describes the rationale of how an organisation creates, delivers and captures value in economic, social, cultural or other contexts within its corporate governance and risk management framework.

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