Figure 1
The diagram presents a vertical flowchart composed of five evenly spaced rectangular boxes aligned along a central axis with a solid upward-pointing arrow running through the center. Each box contains a label in sans serif font. From bottom to top, the boxes read Value for learners, Value for clients, Value for teachers, Value for curriculum designers and Value for strategy decision makers. The arrow connects all boxes sequentially, indicating upward progression. All elements are centered on a plain background with consistent spacing and margins. The composition maintains uniform box dimensions and vertical alignment with a caption placed below the structure.Accounting and Finance for Curriculum Design