Accountability(责任制)是什么_2023年ACCA考试AA知识点

失败不是终点，放弃才是终点。acca被称为“国际财会界的通行证”，含金量比较高。在备考期间同学们需要严格执行学习计划，巩固基础知识点。今天整理了AA科目Accountability(责任制)相关知识点，正在备考的同学们来看看吧，具体内容如下。

【内容导航】

Accountability-责任制

【知识点】

Accountability-责任制

Accountability-责任制

Stakeholders Theory:

Organizations are comprised of various interest groups called stakeholders.

Common stakeholder might include shareholders, directors, employees, government, debtors and creditors.

Shareholders are probably the most important stakeholder in a listed firm.

Directors act as stewards of the shareholders’ investments, so they are agents of the shareholders and are accountable to shareholders.

只有坚持，才能看到真正的成功。以上就是为大家整理的acca考试相关知识点，2023年9月acca考试在即，同学们要抓紧时间复习。

注：以上内容来自李亚婷老师基础精讲班第4讲

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)