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ACCA《P1专业会计师》基础复习(5)

来源：高顿网校 2015-03-23

　　Required:

　　（a） Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project. （10 marks）

　　（c） Explain what ‘fiduciary responsibility’ means and construct the case for broadening the football club board’s fiduciary responsibility in this case. （7 marks）

　　Answer:

　　答题重点：

　　1、要准确分析题设内容，按照题设要求回答问题。读完题目内容后很多考生都会先入为主的认为答题重点是区分不同的stakeholder以及他们的利益相关点，但实际上考官想要得到的答案是通过对不同的stakeholder以及他们利益相关点的分析来论证对于一个公司来说准确分析和了解其利益相关者的重要性，也就是了解了他们对决策产生的影响后，使得管理层能够采用更好的方法对他们进行引导、控制和管理，促进公司决策的实施和推行。考生答题时一定要看清题意，抓住回答的正确方向。

　　2、要学会举一反三，将所学知识进行合理的运用和引申，课本中学习的‘fiduciary responsibility’主要是针对代理者与委托人，也就是公司股东和管理者之间，但本题中要求将这一‘fiduciary responsibility’进一步扩展和引申，很自然就能想到应该将其扩展运用于公司对其利益相关者所承担的责任。公司对其利益相关者同样承担着责任，即满足各个不同利益相关者的不同利益相关点，目的和最终结果不同，但承担责任的方式，同样也体现了‘fiduciary responsibility’。

　　（a） Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project. （10 marks）

　　<1> Definition （2 marks）

　　There are a number of definitions of a stakeholder. Freeman （1984）， for example, defined a stakeholder in terms of any organisation or person that can affect or be affected by the policies or activities of an entity. Hence stakeholding can result from one of two directions: being able to affect and possibly influence an organisation or, conversely, being influenced by it.

　　Any engagement with an organisation in whom a stake is held may be voluntary or involuntary in nature.

　　<2> Importance of identifying all stakeholders （8 marks）

　　Knowledge of the stakeholders in the stadium project is important for a number of reasons. This will involve surveying stakeholders that can either affect or be affected by the building of the stadium. In some cases, stakeholders will be bi-directional in their stakeholding （claim） upon the stadium project. Stakeholders in the stadium project include the local government authority, the local residents, the wildlife centre, the local school and the football club’s fans.

　　（1） Stakeholder identification is necessary to gain an understanding of the sources of risks and disruption. Some external stakeholders, such as the local government authority, offer a risk to the project and knowledge of the nature of the claim made upon the football club by the stakeholder will be important in risk assessment.

　　（2） Stakeholder identification is important in terms of assessing the sources of influence over the objectives and outcomes for the project （such as identified in the Mendelow model）。 In strategic analysis, stakeholder influence is assessed in terms of each stakeholder’s power and interest, with higher power and higher interest combining to generate the highest influence. In the case, it is likely that the fans are more influential on the club’s objectives than, say, the local wildlife centre, as they have more economic power over the club.

　　（3） It is necessary in order to identify areas of conflict and tension between stakeholders, especially relevant when it is likely that stakeholders of influence will be in disagreement over the outcomes for the project. In this case, for example, the claims of the football club board and the local residents are in conflict.

　　（4） There is a moral case for knowledge of how decisions affect people both inside the organisation or （as is the case with the stadium project） externally.

　　Marking Scheme:

　　1 mark for each relevant point made on definition of ‘stakeholder’ up to a maximum of 2 marks.

　　Up to 2 marks for each relevant point on the importance of stakeholder identification up to a maximum of 8 marks.

　　（10 marks）

　　（c） Explain what ‘fiduciary responsibility’ means and construct the case for broadening the football club board’s fiduciary responsibility in this case. （7 marks）

　　<1> Definition of ‘fiduciary responsibility’

　　A fiduciary responsibility is a duty of trust and care towards one or more constituencies. It describes direction of accountability in that one party has a fiduciary duty to another. In terms of the case, the question refers to whose interests the directors of the football club should act in. Traditionally, the fiduciary duty of directors in public companies is to act in the economic interests of shareholders who invest in the company but are unable to manage the company directly. The case raises a number of issues concerning broadening the fiduciary duties of the directors of the football club with regard to the building of the new stadium, to other stakeholder groups.

　　<2> The case for extending fiduciary responsibility

　　（1） Although the primary fiduciary duty of directors in large public companies will be to shareholders, directors in businesses such as the football club described in the case may have good reason to broaden their views on fiduciary responsibility.

　　（2） This would involve taking into account, and acting in the interests of, the local wildlife centre, the residents, the school, the local government authority and the fans.

　　（3） The stakeholders in the case are not in agreement on the outcome for the new stadium and the club will need to privilege some stakeholders over others, which is a common situation whenever a proposal involving multiple impacts is considered.

　　（4） The specific arguments for broadening the fiduciary duties in this case include the following:

　　①Such an acceptance of claims made on the football club would clearly demonstrate that the club values the community of which it considers itself a part.

　　②It would help to maintain and manage its local reputation, which is important in progressing the stadium project.

　　③To broaden the fiduciary responsibility in this case would be to an important part of the risk management strategy, especially with regard to risks that could arise from the actions of local stakeholders.

　　④It could be argued that there is a moral case for all organisations to include other stakeholders’ claims in their strategies as it enfranchises and captures the views of those affected by an organisation’s policies and actions.

　　Marking Scheme:

　　1 mark for each relevant point made defining ‘fiduciary responsibility’ up to a maximum of 3 marks.

　　1 mark for each relevant point made in favor of extending fiduciary up to a maximum of 4 marks.

　　（7 marks）

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