ACCA P1专业会计师知识点和技巧(4).doc

ACCA P1专业会计师知识点和技巧（4） Stakeholders theory ? 　　3.1 Definition and components of stakeholders ? 　　1Definition: any entity (person, group or possibly non-human entity) that can affect or be affected by the actions or policies of an organization. It is a bi-directional relationship. Each stakeholder group has different expectations about what it wants and different claims upon the organization. ? 　　2Components: directors; employee; suppliers; customers; bank; lenders; regulators; government; community and environmental pressure groups, etc. ? 　　3.2 Classifications of stakeholders ? 　　1 Internal, connected, and external stakeholders ? 　　a. Internal: employees, management ? 　　b. Connected: shareholder, customers, suppliers, competitors, trade unions ? 　　c. External: government, the public, pressure group, opinion leaders ? 　　2 Narrow and wide stakeholders (affected by the organization’s strategy, how much the organization affects the stakeholder) ? 　　a. Narrow (most affected): managers, employees, supplies, dependent customers, shareholders ? 　　b. Wide (less affected): government, wide community, less dependent customers ? 　　3 Primary and secondary stakeholders (level of participation will affect the company’s continuing as a going concern or not, how much the stakeholder affected the organization) ? 　　a. Primary (most affected): customers, suppliers, government ? 　　b. Secondary (less affected): broad communities, management ? 　　4 Active and passive (seek to participate in the organization’s activities) ? 　　a. Active: managers, shareholders, regulators or pressure groups ? 　　b. Passive: shareholders, local communities, government ? 　　3.3 Stakeholder theory ? 　　1 Content of stakeholder theory ? 　　a. Stakeholders’ contribution and requirement: stakeholders contribute for company’s development and expect the company to satisfy their interest. ? 　　b. Different goals and claims of stakeholder: each stakeholder group has different goals and expectat