Accountability(責(zé)任制)是什么_2023年ACCA考試AA知識點(diǎn)
失敗不是終點(diǎn),,放棄才是終點(diǎn),。acca被稱為“國際財會界的通行證”,,含金量比較高。在備考期間同學(xué)們需要嚴(yán)格執(zhí)行學(xué)習(xí)計劃,鞏固基礎(chǔ)知識點(diǎn),。今天整理了AA科目Accountability(責(zé)任制)相關(guān)知識點(diǎn),,正在備考的同學(xué)們來看看吧,具體內(nèi)容如下,。
【內(nèi)容導(dǎo)航】
Accountability-責(zé)任制
【知識點(diǎn)】
Accountability-責(zé)任制
Accountability-責(zé)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.
只有堅持,,才能看到真正的成功。以上就是為大家整理的acca考試相關(guān)知識點(diǎn),,2023年9月acca考試在即,,同學(xué)們要抓緊時間復(fù)習(xí)。
注:以上內(nèi)容來自李亞婷老師基礎(chǔ)精講班第4講
(本文為東奧會計在線原創(chuàng)文章,,僅供考生學(xué)習(xí)使用,,禁止任何形式的轉(zhuǎn)載)