CIMA Exam CIMAPRA17-BA2-1 Topic 4 Question 82 Discussion

Actual exam question for CIMA's CIMAPRA17-BA2-1 exam

Question #: 82
Topic #: 4

The International Federation of Accountants (IFAC) stated that it was important that ''accountants in business'' should understand what the drivers of stakeholder value are. Which of the following statements is valid?

AAnyone with an interest in an organisation can be considered to be one of its stakeholders.

BStakeholders must be external to the organisation.

COnly an organisation's shareholders and employees can be considered to be its stakeholders.

DOnly an organisation's shareholders can be considered to be its stakeholders.

Show Suggested Answer

Suggested Answer: D

by Janessa at Sep 19, 2024, 12:04 PM

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Mabel

5 months ago

Definitely A. Shareholders, employees, and even the janitor are all stakeholders in the organization's success. You can't just ignore the little guy!

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Micaela

5 months ago

This is a tricky one, but I have to go with A. Stakeholders can be anyone from customers to suppliers to the local community.

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Lelia

4 months ago

B) Stakeholders must be external to the organisation.

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Victor

4 months ago

That's correct! Stakeholders can have various relationships with the organization.

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Nickolas

5 months ago

A) Anyone with an interest in an organisation can be considered to be one of its stakeholders.

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Christiane

5 months ago

I'm going with A. Stakeholders can be internal or external, as long as they have a vested interest in the organization.

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Eleonore

6 months ago

D seems too narrow. Shareholders and employees are definitely stakeholders, but there are other groups that have a stake in the organization's success.

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