Founded in 1973 as a non-profit organisation, ABE aims to advance the efficient management of commerce industry through developments in the study and practice of this field. It is a market leader in cost-effective management education today, its prime objective is more effective manager.

An ABE manager can lead to professional qualifications, or higher education. Some students use it as a diagnostic tool to avoid early specialisation; they can decide later to specialise in IT, accountancy, marketing, finance or human resource management, or in any further studies of their choice. For example, the ABE Advanced Diploma can be used as an access route to the final year of an undergraduate degree. With relevant work experience, it can also lead to an MBA course.