The key ACCA SBL models include PESTEL, Porter's Five Forces and Diamond, the value chain, SWOT, Ansoff, Mendelow's matrix, suitability-acceptability-feasibility, the balanced scorecard and change models such as Lewin and Kotter. In the exam, use a model only when it helps you answer the task, and apply every point to the case.
ACCA's examining team is clear that models are tools, not the answer. Use them when they help you analyse the case and structure a recommendation, and do not force them in where they add nothing (ACCA technical article: models and frameworks in SBL).
Key SBL models by syllabus area
Prefer to study in book order? See all topics by chapter.
| Syllabus area | Model | Use it to |
|---|---|---|
| Strategy (C) | Johnson, Scholes and Whittington strategic planning model | Structure strategy as analysis, choice and implementation |
| Strategy (C) | PESTEL analysis | Scan the external macro-environment |
| Strategy (C) | Porter's Five Forces | Assess how attractive and competitive an industry is |
| Strategy (C) | Porter's Diamond | Explain why some countries are a good base for an industry |
| Strategy (C) | Value chain | Find where an organisation creates value and cost |
| Strategy (C) | SWOT analysis | Summarise the strategic position |
| Strategy (C) | TOWS matrix | Turn a SWOT into strategic options |
| Strategy (C) | Strategic drift | Explain how strategy falls out of step with the environment |
| Strategy (C) | Ansoff matrix | Choose a growth direction: products and markets |
| Strategy (C) | Suitability, acceptability, feasibility | Evaluate a strategic option |
| Strategy (C) | BCG matrix | Manage a portfolio of business units or products |
| Strategy (C) | Porter's generic strategies | Choose how to compete: cost, differentiation or focus |
| Governance (B) | Mendelow's matrix | Map and manage stakeholders by power and interest |
| Governance (B) | Role of non-executive directors | Assess board independence and oversight |
| Governance (B) | Stakeholder theory | Explain why organisations should balance stakeholder interests |
| Governance (B) | Agency theory | Explain the conflict between owners and directors |
| Change (H) | Cultural web | Analyse organisational culture |
| Strategy (C) | Mintzberg's 5 Ps | Five ways of seeing strategy: plan, ploy, pattern, position, perspective |
| Strategy (C) | Balanced scorecard and Baldrige model | Measure performance beyond financial results |
| Risk (D) | TARA risk responses | Transfer, avoid, reduce or accept a risk |
| Control and audit (F) | COSO internal control framework | Structure and test internal control |
| Strategy (C) | Benchmarking | Compare performance with peers and best practice |
| Strategy (C) | Methods of growth | Choose organic growth, acquisition, joint venture or franchising |
| Leadership (A) | Leadership styles | Match leadership style to the situation |
| Leadership (A) | Transformational leadership | Lead change through vision and the four I's |
| Leadership (A) | Leadership vs management | Diagnose what an organisation is missing |
| Risk (D) | Risk matrix | Score risks by likelihood and impact and choose responses |
| Control and audit (F) | Fraud triangle | Explain and prevent fraud |
| Finance (G) | NPV and payback | Appraise investments in cash terms |
| Finance (G) | IRR | Find a project's percentage return |
| Technology (E) | Marketing mix (7Ps) | Plan online and offline marketing |
| Change (H) | Lewin's three-stage model | Unfreeze, change, refreeze |
| Change (H) | Kotter's 8 steps | Lead a major change programme |
| Change (H) | McKinsey 7S | Check the organisation is aligned for change |
| Governance (B) | Carroll's CSR pyramid | Judge economic, legal, ethical and philanthropic responsibilities |
| Control and audit (F) | Auditor independence threats | Spot the five threats and choose safeguards |
| Leadership (A) | UK Bribery Act 2010 | Know the four offences and adequate procedures |
| Strategy (C) | VRIO framework | Test whether a capability gives lasting advantage |
| Change (H) | Business process reengineering | Redesign processes for dramatic gains |
| Leadership (A) | Intrapreneurship | Encourage innovation by employees |
| Change (H) | Business case and PID | Justify and set up a project |
| Finance (G) | Sources of finance | Choose how to fund growth |
| Finance (G) | Zero-based budgeting | Justify every cost from zero |
| Strategy (C) | Bowman's strategy clock | Position on price and perceived value |
| Governance (B) | Rules vs principles; insider vs outsider | Compare governance systems |
| Governance (B) | Remuneration committee and director pay | Design fair, long-term pay |
| Risk (D) | Three lines of defence | Assign risk roles and map assurance |
| Risk (D) | Enterprise risk management | Manage all risks together, linked to strategy |
| Governance (B) | Integrated reporting | Report value creation across six capitals |
| Technology (E) | Big data (5 Vs) | Use data for insight and advantage |
| Strategy (C) | Strategic planning process | Analysis, choice, implementation |
| Risk (D) | Types of business risk | Identify and classify risks |
| Technology (E) | Cloud computing | Weigh cloud benefits and risks |
| Technology (E) | E-business and e-branding | Move a business and brand online |
| Governance (B) | Institutional investors | When and how investors intervene |
| Change (H) | Outsourcing and Harmon's matrix | Decide what to outsource |
| Change (H) | Types of change | Adaptation, reconstruction, evolution, revolution |
| Change (H) | Mintzberg's structures | Match structure to strategy |
| Leadership (A) | Business ethics | Apply the fundamental principles |
| Governance (B) | Sarbanes-Oxley Act | Compare US rules with the UK code |
Linked models have a full guide. Every model in this table is explained in Becoming A Strategic Business Leader or the ACCA SBL syllabus.
The core SBL models in one line each
Strategy (syllabus area C)
- Johnson, Scholes and Whittington: strategy as three overlapping parts: strategic position (analysis), strategic choices and strategy in action.
- PESTEL: the external macro-environment in six headings.
- Porter's Five Forces: competitive rivalry, threat of new entrants, threat of substitutes, buyer power and supplier power, which together set an industry's profitability.
- Porter's Diamond: why a country is a strong base for an industry.
- Value chain: primary and support activities, showing where value and cost arise.
- SWOT and TOWS: summarise the position and turn it into strategic options.
- Porter's generic strategies: compete on cost, differentiation or focus.
- Ansoff: grow through penetration, market development, product development or diversification.
- BCG matrix: stars, cash cows, question marks and dogs in a portfolio.
- Suitability, acceptability, feasibility: the three tests for evaluating any strategic option.
- Strategic drift: when strategy gradually falls out of step with a changing environment.
- Mintzberg's 5 Ps: strategy as a plan, ploy, pattern, position and perspective.
Leadership and governance (areas A and B)
- Mendelow's matrix: stakeholders by power and interest.
- Stakeholder theory: why organisations should create value for all stakeholders, not only shareholders.
- Non-executive directors and board committees: independence, oversight and the UK Corporate Governance Code.
- Agency theory: the conflict between owners (principals) and managers (agents), and how governance reduces it.
Risk, control and performance (areas D, F and G)
- Risk matrix and TARA: assess risks by likelihood and impact, then transfer, avoid, reduce or accept.
- Fraud triangle: pressure, opportunity and rationalisation.
- NPV and IRR: investment appraisal.
- COSO: the internal control framework.
- Balanced scorecard and Baldrige: performance measurement beyond financial results.
Change (area H)
- Lewin: unfreeze, change, refreeze, plus force field analysis.
- Kotter: eight leadership steps for change.
- McKinsey 7S: check the organisation is aligned for change.
- Cultural web: stories, symbols, power, structures, controls, rituals and routines around the paradigm.
How to use a model in the exam
- Read the task first. Pick the model that answers the question asked, not the one you know best.
- Apply, do not explain. One line to name it is enough. The marks are for using case facts in each part.
- Prioritise. Say which factor matters most and why. That earns evaluation marks.
- Finish with a recommendation. Turn the analysis into a clear next step for the person you are writing to.
FAQs
Do I have to use models in the SBL exam?
No. ACCA's examining team says models should be used only when they help you answer the task. Marks come from applying ideas to the case, not from naming or drawing a model.
Which SBL models are the most important?
PESTEL, Porter's Five Forces, SWOT, the value chain, Ansoff, Mendelow's matrix, suitability-acceptability-feasibility and the main governance, risk and change models come up most often in practice.
Should I draw diagrams in SBL answers?
Only when it saves time or makes a point clearer, for example a stakeholder map. A diagram without application to the case earns few marks.