Digital Business Models and Economic Value: Finnhammars Case Study

This case study analyzes Finnhammars, a Swedish accounting company, focusing on its digital business models and strategies for economic value creation. It examines the company's history, services, marketing plans, and market trends, highlighting the increasing use of technology and client growth through value creation. The analysis includes a SWOT analysis, competitive analysis, and the application of Porter’s Value Chain model. The study proposes development measures based on the Balanced Scorecard framework to enhance the company's strategic planning and sustainability. The study emphasizes the importance of adapting to technological evolution and understanding customer behavior to maintain a competitive edge in the digital market. The document also underscores the company's strengths, such as client loyalty and a strong contact network, in achieving its goals and mission.

Running head: DIGITAL BUSINESS MODELS
Digital business models
Name of the student
Name of the university
Author Note:

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Table of Contents
Introduction......................................................................................................................................4
Description of the Company........................................................................................................5
Analysis of the present Situation of the Company..........................................................................7
Marketing Needs of the Company...............................................................................................7
Marketing Plans of the Company................................................................................................8
Market Trends..............................................................................................................................8
Services Offered by the Organization........................................................................................10
Goals of the Company...............................................................................................................10
Vision Statement of the Company.............................................................................................11
Mission Statement of the Company...........................................................................................11
Accounting Frameworks used by the Business and Business Model........................................11
Figure no 1: Elements of Business Model.................................................................................13
Porter’s Value Chain Business Theory/Business Model...........................................................14
Figure No 2: Porter’s Value Chain Business Model.................................................................15
Target Market of the Company..................................................................................................16
Internal and External Analysis...................................................................................................17
SWOT Analysis.........................................................................................................................17
Competitive Analysis.................................................................................................................19
Proposal for one particular development measure on the economic value creation......................20

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The Balanced Scorecard............................................................................................................20
Figure no 3: The Balanced Scorecard........................................................................................21
Critical Reflection of the Total Situation.......................................................................................23
Conclusion.....................................................................................................................................24
References......................................................................................................................................26

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Introduction
The following work is based on the analysis of a company and preparation of a case study
to determine the present ways by which a company generally undertakes measures to increase its
economic value in the market. The study will verify the different ways and processes along with
the increase in the value of the goods and services that it provides to the end customers of the
business. Value and Supply chain have been studied widely in the field of the strategic
management. The value networks have gradually gained importance in the fields of e-commerce
and mobile commerce business. However there is a lack of study for the same applications in the
areas of accounting business (Witjes and Lozano 2016).
The studies have mostly been theoretical in nature and the absence of empirical studies
concerning the creation of the values in the organization. The objective of the organization is to
analyze the present situation of the organization in terms of the economic value creation that also
includes the use of the different kinds of digital and other kinds of advanced technologies that
helps the organization to gain a competitive ground in the business market. The case study will
thus highlight the importance of value creation by the organization and will help it to serve the
organization in a much better manner.
Another important factor that has been highlighted in the following case study is the
importance of the technological evolution of the companies along with time. Revolutions in
technology have occurred since the growth of the different kinds of organized communities and
are according to the researcher’s phenomenon accordingly. The findings from the different
studies that compare the technological shifts clearly state that there is an exceptional rise in the
pace and the development of the different kind of technological shifts. The rise in the popularity
of the digital market has been attributed to the growth of the technological growth. The shift in

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the behavior of the customers has been the main reason behind such a shift of the business
houses towards digital transformation.
After the introduction of the outsourcing concept in the business market, the business
organizations started to enter into joint ventures, alliances, partnerships, outsourcing and many
other such similar ventures to ensure the profitability in the market. The example of
Finnhammars Company has been taken in regards to the following study.
Description of the Company
Finnhammars is a small yet sophisticated Accounting Company located in Sweden. The
company has a brief history. Set up in the year 1983 by Ola Spinnars and Bo Finnhammar along
with the help of four other different colleagues, the company had the vision to create an audit
firm based on strong client relation base and effective service (finnhammars.se 2018). The main
focus of the management of the organization that was targeted included the likes of the small and
medium sized organizations that were present in plenty in the business organization. The
company officials aimed to provide these companies a combination of both auditing along with
advisory services.
The company which started with just a few people on board had now grown into a
medium sized accounting firm with 50 different people now working in the organization. The
office of the company opened in Downtown Stockholm in the year 1998 downtown Stockholm
opened in 1998 when Hans Sundstrand and Ulf Christiansson with colleagues, previously part of
Leanders Revisionsbyrå in Stockholm, joined the organization. Bengt Beergrehn and Peter
Olofson from Dahlström & Partners accounting firm joined 2009 (finnhammars.se 2018). All the

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above mentioned people were highly qualified in their part and thus they helped in the formation
of the company and also helped in the growth of the Company name in the market.
The shift in the generation started from the younger partners and continuously increased
the share in the partner group. At the present scenario the company is operated by 12 different
partners with Malin Markman being the CEO of the organization (finnhammars.se 2018). The
company under him has taken a number of different decisions that has helped it to make a mark
in the Swedish business market. According to the management of the company, the organization
believes that their strategic planning is well ahead of times and is sustainable for the next 30
years under different kinds of circumstances. The largest strength of the company is the loyalty
of most of the consumers towards the business organization.
Bocken et al. (2014) has stated that running an organization is not easy at all as because the
operators of the organization must stay updated about the legal and other tax related issues. The
professional advice and a proper consultancy is one of the most important areas where the
company plays an important role. The company offers a large number of tasks for its clients that
includes the likes of the;
a. Accounting Matters
b. Restructuring
c. Preparation of the Tax Returns for the client or the client company
d. Financial analysis
e. Changes in Generation
f. Issues involved in shares and that involves with the Swedish companies
g. Assistance in dealings with the authorities of the business

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h. Providing excellent legal or financial guidelines to the client organization
i. Setting up abroad and internalization
Apart from the above mentioned services provided by the business there are also many other
financial and legal services provided by the organization.
The organization began its operation from Sweden since 1983 and since then has gradually
expanded its base in the country. The presence of a large and effective contact network as well as
the collaboration with large number of experts that includes Lawyers, attorneys, tax consultants,
accountancy firms as well as legal firms (finnhammars.se 2018). This collaboration helps the
organization to establish contacts with the different people and establish right kind of contacts
for the organization. The auditors are generally much happier to establish the perfect contacts. At
an international level, the company represents two of the worldwide networks for accounting.
Analysis of the present Situation of the Company
Marketing Needs of the Company
Finnhammars provides both a tangible along with an intangible value. The main task of
the organization is to reduce the tax burdens faced by the clients of the organization and also
follow the different state and Government laws on accounting and finance. The bigger picture
will reveal that the management of the company has been providing peace to the consumers or
the clients of the organization (Grant 2016). Thus it can also be said that the clients of the
company have been legally and wisely by the use of the personal financial resources in one of
the best possible manner as possible. These help the business enterprise to make the complex
process of auditing and accounts easily understandable. The company acts according to the
advisory role as prescribed by the clients of the organization. This helps the organization to have

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a much better influence and optimize the personal as well as the corporate wealth. Unofficially
the aim of the organization is thus to help the clients to make profit and also provide a tension
free life for the clients.
Marketing Plans of the Company
Before the introduction of the marketing plans of the organization, it is important for the
organization to have a clear idea about the market of the organization. The organization has been
a full size service accounting firm that generally tends to serve the business and the personal
needs for the particular class that is present in Stockholm and other major cities of Sweden. The
most important clients of the company generally lie in the range of middle to small scale
business group that relies on the services for the accounting needs (Witjes and Lozano 2016).
The preparation of tax and planning is only the basic start as the management strives to become
an integral part of the financial management and the planning process. The clients of the
company rely on the business organization as because they value the time as well as the
resources and also seek to minimize the tax obligations of the organizations (Burns 2016). The
clients must not be presented with any negative surprises. They must realize and appreciate the
values through the services offered by them.
Market Trends
The market trends of Finnhammars can be segmented into three different categories
accordingly, Increase in the use of technologies, client growth through value creation and growth
of the business market.
 Increasing use of Technology- As said earlier, there has been a large-scale rise in the use
of technology by the accounting firms of the market. The use of tax software is the

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modern trend in the accounting business and therefore it is said to be a major competition
and continues to erode revenue from the different clients with very simple returns. This
kind of design thus includes the use of new online tax systems and other online financial
products. New Software has also been a proper and efficient resource that helps to
increase the effectiveness of the business organization (Wirtz Pistoia Ullrich and Göttel
2016). For example, the organization has been producing in excess more than 50% of the
work and thus online systems will be of a real help to reduce the time and save costs.
 Growth of Client- According to, (Upward and Jones 2016) the presence of a number of
important clients has experienced an increase in the growth as well as a good amount of
success in the market. Meeting the needs of these clients is utmost necessary for the
organization as because it provides additional opportunity for the Company to grow and
survive strategically in the business market. Such marketing also helps to gather quality
knowledge and expertise in the field of the business. These are marketed to the other
clients and used as a point of interest to attract more and more clients from both Sweden
and the other countries where the company has served before.
 Market Growth- The growth of the market is a quite natural phenomenon and the growth
rate of the total target market has averaged quite proximately to 7.56%. This has been
possible mainly due to the establishment of the business in the following area. The
growth rate of the organization has seen a sharp rise in the last few years due to the
increase in the business opportunities that were provided from different new clients who
were new in the industry.

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Services Offered by the Organization
As mentioned by (finnhammars.se 2018), the services offered by the organization
enable the clients to better realize the different kind of financial objectives of the business and
also help to accomplish the following for the clients into the different areas of service
accordingly;
Clients of the Business
 Tax Advising, preparation as well as planning
 The services that are consulted includes the likes of;
a. Corporate Pension- Consulting
b. Industry-Specific Consulting
c. At-Risk Business Consulting
Individual Clients
 Tax Advising, Planning and the preparation for the individuals
 Consulting Services that includes the likes of
a. Pension Planning
b. Retirement Planning
c. Personal Lifetime Financial Planning
Goals of the Company
The goals of the business are as follows;
1. To be one of the best Accounting Companies of Sweden
2. To satisfy the clients by means of proper accounting procedures

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3. To sustain itself in the highly competitive market
Vision Statement of the Company
The vision statement of the organization highlights the future aims of the organization.
The management of the organization tends to become one of the best and largest accounting
companies of Sweden in the near future (finnhammars.se 2018). The growth of the organization
in the market will mainly depend on the rise in use of different kinds of technologies. The
digitalization of the business organization will help in ensuring the profitability and sustainability
of the organization.
Mission Statement of the Company
At present the mission statement of the organization is to continue being a profitable firm
that has the capability to achieve the different financial objectives of the business stakeholders
and also provides a clean and successful environment for the workers. The firm will be
remaining strong growth as a provider to high quality professional services to the clients of the
organization (finnhammars.se 2018). The company tends to offer the innovative approach clients
need to reach their business and personal financial goals. The mission statement of the
organization thus focuses clearly on the development of the organization to be stable to the profit
and the developmental process of the business.
Accounting Frameworks used by the Business and Business Model
The Accounting Framework is used to measure, recognize, present and disclose the
information that generally discloses the information appearing in the financial statement of the
organization. The presence of the following framework has helped the organization to ensure a
clean audit program for the business. Finnhammars Company uses the IFRS standards as their

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accounting framework and carries on business according to the guidelines of IFRS
(finnhammars.se 2018).
The business models of the company are totally old as the art of the creation of new
business models. Each and every company in today’s world does not possess a business model;
rather they prefer different strategic decisions for carrying out different kinds of business
activities in order to make money, value propositions, preparation of strategic decisions,
managing the cost structures, creating healthy relationships with the customers of the
organization and many more as such (Schaltegger Hansen and Lüdeke-Freund 2016). The
presence of a proper business model can however make it easy for stating a business strategy
model and clarify on how to gain a competitive advantage in the business. The description of the
business model is required to gain the idea about the purpose which is to identify and guide the
company to the process of making money. The models of the business thus summarizes on how
the inputs are transformed to the outputs and thus creating value for the organization.
There are a large number of different business models that are used by the accounting
firms in the modern competitive market. The management of Finnhammars uses some of the
selected business models to ensure success for the organization. The elements of a business
models is important to understand the components that are required for the construction of a
business model. The model design elements must be clearly viewed in the below provided figure.

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Figure no 1: Elements of Business Model
Source: (Schaltegger Hansen and Lüdeke-Freund 2016)
The above figure has highlighted the elements of the business model design that is mostly
selected in the process of the selection of a business model. According to, (Schaltegger Hansen
and Lüdeke-Freund 2016) the management of the company will find it easy to identify the
process of creating quality value for the customers of the organization and ultimately turn them
into a profit for the organization when it follows the structure that is shown in the above table.
This will involve the determination of the benefits to the customer from consuming or using the
particular product and service, after that the identification of the targeted market segments, then
the confirmation of the revenue streams that are available to the organization, after that designing

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mechanisms to capture the value for the organization. Lastly the process will involve the re-
designing of the different mechanisms to get hold of the exact value for the organization.
There is a great difficulty while the company chooses tools that generally support the
different types of the different activities of the business enterprise. The aim of the business
organization is thus to find the strategies that generally provides its support to the specialized
business functionalities (Saebi and Foss 2015). On the other hand it does not do any kind of
compromise on the different opportunities that are needed for the creativity of the business. In
this particular case creativity is very important as because it is utmost necessary to create he
following business activities into the formation of a large number of abstract strategies of the
business. The subchapter provided here has shown some of the most generally accepted tools and
models that contain the different kinds of the elements (Upward and Jones 2016).
Porter’s Value Chain Business Theory/Business Model
The management of Finnhammars has been capable of implementing the most accepted
Business Model version used in most of the companies which is the “Porter’s Value Chain
Business Model”. The following business model is classified as a model for the structure and
examination of the activities of the Swedish organization and also gets an idea on the process of
their interaction in the modern business environment (Rosemann and vom Brocke 2015). The
below provided figure will help in the analysis of the work structure of the business enterprise in
an organized and structured manner.

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Figure No 2: Porter’s Value Chain Business Model
Source: (Wirtz et al. 2016)
The primary activities of the following organization directly creates values to the input
resource until and unless it turns into a product and service that is already sold out and handed
over to the clients and the other end users like the client companies. The inbound logistics
generally involves the activities that are directly related to the relation with the suppliers of the
business and also represents the operations of the activities like buying and selling goods, storing
and distributing the goods in different warehouses and providing them to the end users of the
company. Therefore both the storage and distribution options within the value chain of Porter’s
is represented in the outbound logistics of the organization (Wirtz et al. 2016). The marketing
and sales activities are the different types of the actions that create new consumers by the
products and professional legal and financial services and not for the competitors of the business.
This can be cited by an example when the profits offered and the communication offered that

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explains the value of the products and the services of the organization. The service activities on
the other hand occur generally after the services of the company, in this case the accounting
services of the clients are delivered to them. The better the service, the better will be the trust and
reliability of the customers towards the organization.
According to the study of (Wirtz et al. 2016) the support activities comprises of the
infrastructure of the business organization, Human Resource management, Technology
Development and the procurement of the resources. The support activities are crucial to the
functioning of the primary activities of the business accordingly. The presence of a quality
infrastructure of Finnhammars Company is important for the smooth operations of the business.
The Human Resource management of the company is supported by a number of HR officials like
Erica Roempke, Ilona Pihistrom, Lotta Ersstrand and Gabriella Backlin. All of them undertake
different responsibilities of the Human resource management. This includes supporting the
employees, training, motivating the employees and carry on proper retention measures.
Target Market of the Company
The target market for the organization is the small and medium scale industries located in
Sweden. The companies will be targeted based on the needs of these organizations to get audited.
The company also has a targeted group of customers who takes the help of the accounting
experts from the organization to conduct different financial and legal works for them.

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Internal and External Analysis
SWOT Analysis
The conduction of SWOT Analysis is very much important for the particular case study
as because it helps to get a clear as well as transparent idea of the present condition of the
business operations. The idea of the present condition of the business is needed to structure a
business development proposal for the future of the business.
Strengths Opportunities Locational Advantage Highly satisfied clients High Client retention Highly Experienced Staff
 Increase of Population in Stockholm
 Rise in the number of companies in
the middle and small scale sector of
the business organization
 Leveraging the positive perception
business
Weaknesses Threats Niche Market Strategy Too Much Dependence on Tax
Preparation Work for the individual
as well as the business clients Non-progressive, too-traditional firm
 Absence of technology
 High competition
 Some organizations planning for an
Initial Public Offering (IPO) perceive
they must use a national accounting
firm.

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 Strengths- The first and foremost strength of the company is its locational advantage
and the presence of highly satisfied clients. The capability of the organization to give the
best services to the consumers of the business especially providing the services promptly
and accurately makes the organization unique (Reim Parida and Örtqvist 2015). The
providence of quality service by the business enterprise also helps the customers to trust
the services of the organization and turn from casual customers to the loyal customers of
the business. The loyal customers of the business. The transformation of the casual
clients to the loyal clients is one of the biggest achievements for the enterprise as because
it ensure s the sustainability of the business in the long term. The presence of a highly
qualified staff is an added advantage for the organization.
 Weaknesses-The most notable weakness of the organization that has been recognized
after the internal analysis of the organization is the too much overdependence of the
organization over the niche market strategy (Jenkins Ford and Green 2018). The Niche
Market Strategy is adopted by the organization in order to ensure the selection of the
medium as well as the small scale industries that are in need for the regular financial as
well as legal review. Along with the following weakness the mentioned Swedish
company also has a special tendency to provide service to business and working
companies which can be harmful in the long run of the industry. Lastly the absence of a
proper technology and reliance on traditional business models and methods has affected
the growth of the company in the market.
 Opportunities- Finnhammars has a large number of opportunities in the market. The
company can take advantage of the increase in the population of the city (finnhammars.se
2018). The population advantage will act as a large scale advantage of the business as

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because it will lead to the number of targeted industries in the business. The increase in
the number of business opportunities will thus act as a great advantage for the business
organization and will help to change the market scenario of the business (Hoque 2014).
Apart from this leverage in the positive perception about the business is another welcome
gift which acts as a major opportunity for the business organization. Threats- The prominent threat to Finnhammars is the absence of the latest technologies
which directly pushes the organization below in the race for becoming a quality Accounts
enterprise of Sweden. Such a threat will lead to the failure of the organization to expand
its business properly. The presence of high competition in the market is another major
threat for the organizations as because high competition in the market will make it tough
for the organization to survive in the modern competitive race.
Competitive Analysis
Some of the main competitors of the business in Stockholm are Nexia Private Limited,
Accountor Sweden and some many more. The two of the above mentioned firms are the largest
and provides the greatest competition to Finnhammars. Both the firms also have a large number
of clients at its dispersal (Palattella et al. 2016). However, the main difference between
Finnhammars and the other two companies are the selection of the clients. The Finnhammars
Company generally selects the organizations according to their size of business and chooses
mainly small scale and medium scale business organizations in the market. On the other hand,
Osiyevskyy and Dewald (2015) has highlighted hat the other two companies generally select the
large scale and financially healthy organizations to provide accounting and auditing services.

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Proposal for one particular development measure on the economic value creation
A proposal for the value creation can be suggested for the organization by the help of a
proper qualitative approach.
The Balanced Scorecard
The balanced scorecard of the organization was developed in the early 1990’s. It was
built around the basic idea that the organizations are no longer capable of gaining sustainable
competitive advantage single handedly by the development of the different kind of tangible
assets. To structure the following things in a different way, the ability of an organization to build
its "intangible assets" or "intellectual capital" has become a critical success factor in creating and
sustaining competitive advantage (finnhammars.se 2018). The four different elements of the
Balanced Score Card are financial perspective, Internal Business Perspective, Innovation and
learning perspective and Customer perspective. These four perspectives of the business model
will enable the business organization to track the financial details of the organization and also
monitor the progress of the organization to build the capability that is needed for acquiring the
“intellectual capital” or the different intangible assets of the organization (finnhammars.se 2018).
According to the management of Finnhammars the development of the intellectual capital and
the intangible assets of the organization are necessary for the growth of the business and for
providing quality competition to the likes of Nexia and Accountor Sweden.

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Figure no 3: The Balanced Scorecard
Source: (Schaltegger Hansen and Lüdeke-Freund 2016)
The implementation of the balanced scorecard in Finnhammars is a complex process. The
management of the organization uses the balanced scorecard in not an initiative to improvement
of the measurement system but rather to organize the different changes in the particular way, the
organization views and manages the accounting business in the areas where the company
operates (finnhammars.se 2018). The implementation of the balanced scorecard is necessary for
Finnhammars as because;
1. Clarification and Gaining consensus about vision and strategy- The vision and mission
of the strategy needs a large change. The present mission of the company which states the
organization to oblige by the financial and legal requirements must now be met more
precisely. Apart from this the organization must implement technological tools to
perform the accounting business much more smoothly. The use of the technological tools

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is thus helpful for the organization as it helps the organization to be strategic and meet the
different goals of the organization easily (Lewandowski 2016).
2. Building a Strategic Management Team- The strategic management team of the
organization must be restructured in a proper manner as because it will help to build a
new strategic management team accordingly.
3. Setting strategic Targets- According to, Massa Tucci and Afuah (2017) strategic targets
to be one of the best accounting firms can be met with new innovations and quality
learning form the market.
4. Setting a financial Planning- The financial planning of the organization will be
formulated easily and will be developed according to the goals and the objectives of the
organization. The proper financial planning is needed for the company as because a
financial planning is needed for an accounts company.
Leadership
The top management of the company is key in the establishment of the strategic change.
The change in the organization is facilitated where the leadership style embraces both towards
the top down direction as well as has an upward influence. The CFO of the organization leads the
direction and learns from the feedback of the people who are down in that line (Massa Tucci and
Afuah 2017). The proper and efficient understanding of the strategic direction helps to resolve
the differences in the following perspective. The lower level managers are positioned much
better to handle the situation and resolve the differences of perspective. Lower level managers
are much better able to exercise an independent judgment when they have the idea about where
the business has been heading to.

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According to, Lodish et al. (2015) the successful implementation of the following
business model thus needs more than a leader. The leadership process in the business must also
comprise of a particular team which is collaborated through the dialogue and stays connected to
the knowledge according to the lower level of the management. The current situation requires a
small managerial replacement or some addition in the organization that helps the company to
waive off the old challenges.
Cultural relations
The cultural readiness of Finnhammars manifest at three different levels. This includes
the level of espoused values that often reflects what a group wishes ideally to be and the process
that it will undertake to show its public presence (Lodish et al. 2015). There are always different
kind of inconsistencies between the espoused values and the behavior. The top brass of the
company can promote teamwork and individuals on the surface may appear to be part of a team
but because of incentives and control systems that continue to hold the belief that they can get
ahead by individual effort and will act accordingly when the motivational rewards are given out.
Critical Reflection of the Total Situation
The following case study on value creation and the technological development of
Finnhammars Accounting firm has been prepared in a scientific and effective manner. After the
analysis of the following research I experienced the way that the operations of an accounting
business are carried out. The current situation in the business has helped us to understand it in a
much better manner. The missions, visions, market, niche target of the company that has been
provided had helped me to get a proper knowledge of the running of the business organization.

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Most of the modern companies of today possess a corporate mission that clearly focuses
on the customer. The balanced scorecard demands that the managers of Finnhammars transform
the mission of the business enterprise to what the organization must do to meet the expectations
of the company. Customer-based measures are important; on the contrary they must be
transformed into certain measures of what the company must perform internally to meet its
customers’ expectation. The capability of a business enterprise to innovate, improve, and learn is
directly linked to the company’s value. It is obtained, only through the capability to introduce
new products, innovate and create more value for the customers, and continuously improve the
operating efficiency will help the company to penetrate new markets and increase revenues and
margins—in short, grow and thereby increase shareholder value.
The new development proposal for the creation of a business model in the form of the
balanced score card has thus been appreciated. I argue that in this particular case study though
there have been the concept of value creation, it is generally rectified and the rectification
generally sustains the different kinds of rhetorical processes. The internal and external analysis
of the organization has been a help to me as because it has helped me to get a proper idea of the
business and develop the business by keeping in mind about the weakness and threats of the
business.
Conclusion
The following research has been able to provide all the necessary details regarding the
operations and the process of value creation by an accounts company in Sweden. The description
of the business and its operations has been provided here in a detailed manner. The description
has also provided a short history of the company. The present situation of the discussed company

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has been discussed after the overview of the organization. The present situation has discussed in
detail about the current mission, vision, the marketing strategies and plans of the organization. In
the current situation the organization has made it mandatory for the organization. The company
strategies will have a direct impact on the application of new technology. The digitalization
totally changes the structure of the companies and therefore while performing the digitalization a
number of new strategies must be implemented by using different new tools of the business to
make the organization fit for carrying out commercial operations. The digitalization would help
to develop the communication channels and make business operations much smoother, which in
turn will help to provide better value to the consumers.
The report also provides a detailed proposal where the use of the balanced scorecard is
suggested for use by the organization to ensure success for the organization.

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