Mendelow’s power–interest matrix — Accounting glossary

Mendelow’s power–interest matrix classifies stakeholders by their power to influence an issue and their interest in it. The four combinations help plan engagement: close involvement for high power and interest, reassurance for powerful less-interested groups, information for interested less-powerful groups, and proportionate monitoring for low levels of both. Classifications are specific to the decision and can change; ethical and legal duties remain.

Worked example

For a proposed factory expansion, a regulator has high power and interest and needs close engagement. Residents initially have limited formal power, but coordinated campaigning can increase their influence.

Common mistake

Treating positions as permanent attributes or interpreting low power as permission to ignore legitimate interests and harm.

Where it appears in your exams

Qualification	Exam	Relationship	Period
ACCA	BT	Direct	September 2026–June 2027
ACCA	SBL	Direct	September 2026–June 2027
FIA	FBT	Direct	September 2026–June 2027