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Stakeholders

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA BT – FIA FBT › Stakeholders

  • This topic has 1 reply, 2 voices, and was last updated 10 months ago by Ken Garrett.
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  • April 6, 2022 at 10:56 pm #652808
    maximus07
    Participant
    • Topics: 407
    • Replies: 398
    • ☆☆☆☆

    Question 1:
    Non-executive director are internal stakeholders or connected stakeholders?

    Question 2:
    Professor, primary stakeholder include every internal and connected stakeholders? Secondary include every external stakeholder.
    Like I am confused as my tutor said that majority shareholder are primary stakeholder while minority shareholder are secondary stakeholder. But in Kaplan text, it says that internal and connected stakeholders are primary and external stakeholders are secondary. Please help me with this too.

    April 7, 2022 at 2:36 am #652811
    Ken Garrett
    Keymaster
    • Topics: 10
    • Replies: 10198
    • ☆☆☆☆☆

    I would say NEDs are internal.

    Primary = direct financial transactions with the business, so includes internal (like employees) and connected (like customers and suppliers).

    Secondary = no direct financial transactions with the business so equate to external stakeholders like competitors and the general public.

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