Suitability, acceptability and feasibility (SAF) explained

By Adam Niazi FCCA ยท Last updated 12 October 2026

The SAF model (Johnson, Scholes and Whittington) evaluates a strategic option with three tests. Suitability: does it fit the organisation's position? Acceptability: are the return, risk and stakeholder reactions acceptable? Feasibility: does the organisation have the resources and capabilities to deliver it?

1Suitability:does it fit?2Acceptability:willstakeholders3Feasibility: canwe do it?
The SAF tests (Johnson, Scholes and Whittington)

The three tests

TestKey questionWhat to check
SuitabilityDoes it fit our position?Uses strengths, fixes weaknesses, takes opportunities, counters threats (link back to SWOT); fits with existing products; timing
AcceptabilityWill stakeholders accept the outcome?Return (NPV, payback, profit), risk (gearing, sensitivity), stakeholder reactions (shareholders, staff, regulators); ethics
FeasibilityCan we deliver it?Funding, people and skills, technology, time, critical success factors

Worked scoring example

A heritage charity like Historic Places (March 2025 pre-seen) compares three options (scores out of 5):

OptionSuitabilityAcceptabilityFeasibilityTotal
Digital membership app54312
Open five new sites3328
Raise admission prices 15%2259

The app scores best. Its weakest test is feasibility (digital skills), so the recommendation should include how to close that gap, for example a delivery partner.

Tools for each test

TestTools
SuitabilitySWOT, TOWS, PESTEL, BCG
AcceptabilityMendelow, NPV, risk analysis
FeasibilityResource audit, sources of finance, capabilities

SAF in ACCA SBL

Strategy evaluation sits in syllabus area C and comes up often. When asked to evaluate a proposal, use the three headings, apply each to case facts and numbers, and end with a clear recommendation. Avoid listing the theory. Scepticism marks come from challenging the assumptions behind optimistic forecasts.

FAQs

What is the SAF model?

A framework from Johnson, Scholes and Whittington for evaluating strategic options against three tests: suitability, acceptability and feasibility.

What does suitability mean?

Whether the strategy fits the organisation's situation: does it exploit strengths, address weaknesses, take opportunities and counter threats identified in the strategic analysis?

What does acceptability mean?

Whether the expected outcomes are acceptable to stakeholders, judged on return, risk and stakeholder reactions.

What does feasibility mean?

Whether the organisation has, or can get, the resources and capabilities (money, people, skills, time) to deliver the strategy.

Is it suitability or sustainability?

Suitability. The model is suitability, acceptability and feasibility.