What this means

  • The ACCA Qualification progressively gives students and members the skills to become collaborative and communicate effectively with a diverse range of stakeholders.
  • Strategic Professional Level exams encourage, develop and examine this broader thinking and approach to communication with stakeholders.

Developing the Stakeholder Relationship Management competency

Explore the competency statements to discover how the ACCA Qualification develops this competency through a combination of exams, experience and ethics. Browse related jobs to find relevant finance roles and opportunities.

A. Positively develops relationships with internal and external stakeholders.

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    A1. Appropriately applies the rights and obligations an organisation has to stakeholders.

    A2. Assesses the role of the board and its committees in promoting governance and accountability to stakeholders.

    A3. Complies with all relevant laws, regulations and professional standards in stakeholder relationships.

    A4. Evaluates stakeholder profiles, roles, claims and interests in an organisation and how these may conflict.

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Exams Syllabus Experience Ethics  
Strategic Business Leader B1, B2, B3, F2 PO2 a, d Unit 6 - section 10, 11
Advanced Performance Management A6, D6    

B. Communicates and gains commitment from internal and external stakeholders.

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    B1. Engages and communicates information effectively to stakeholders including:

    • investors
    • customers
    • tax authorities
    • regulators
    • auditors
    • other professionals.

    B2. Produces, assures and communicates financial information which meets stakeholders’ expectations.

    B3. Manages stakeholder expectations in the context of the agency relationship.

    B4. Prepares and interprets reports on corporate financial and non-financial performance to address stakeholder needs, recognising the limitations of financial statements in assessing performance.

    B5. Prepares and analyses reports following an audit and assurance engagement.

    Evaluates the effectiveness of these reports in providing assurance to stakeholders.

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Exams Syllabus Experience Ethics  
Strategic Business Leader A1, B4, F3, I1 PO2 c Unit 6 - section 10, 11
Advanced Performance Management A6, C5, D6    

C. Uses emerging technologies to collaborate and communicate effectively with stakeholders.

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    C1. Evaluates and integrates appropriate information technology solutions to support stakeholders.

    C2. Using technology manages and improves supply chain processes and customer relationships.

    Technology applications include:

    • customer relationship management and
    • e-business.

    C3. Uses an appropriate range of technology mediums to communicate effectively with stakeholders in formal and informal situations.

    C4. Within a culture of cyber security:

    • maintains IT controls 
    • work safely and securely with data.

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Exams Syllabus Experience Ethics  
Strategic Business Leader E1, E2, E3, E4 PO2 b Unit 2 - section 3;
Unit 6 - section 6, 7
Advanced Performance Management C3    

D. Applies professional and ethical judgement when engaging with stakeholders.

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    D1. Applies professional values and ethical judgment in all aspects of work.

    D2. Engages with diverse stakeholders with empathy and cultural sensitivity.

    D3. Acts as a professional role model to colleagues promoting a culture of inclusion, collaboration, ethics and compliance.

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Exams Syllabus Experience Ethics
All exams All syllabus areas PO2 a, d, e Unit 1 - section 1, 2

E. Aligns organisational strategic objectives with stakeholder needs and manages expectations.

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    E1. Engages stakeholders in identifying opportunities for strategic change while evaluating the strategic choices available to an organisation.

    E2. Aligns business operations and resource allocation with strategic objectives and the drivers of shareholder and stakeholder value.

    E3. Balances conflicting stakeholder priorities, when implementing strategic-change initiatives.

    E4. Assesses the opportunities and risks of pursuing a corporate strategy in the context of ever increasing complex stakeholder considerations.

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    Exams Syllabus Experience Ethics  
    Strategic Business Leader B2, D1, D2, F1, PO2 c, e Unit 4 - section 3
    Advanced Performance Management A6, D6    

    Related professional quotients

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    Deploy vision to align long-term strategic organisational objectives with different stakeholders’ requirements.

    Emotional intelligence

    By using Emotional Intelligence communicate effectively with different stakeholders to win their commitment


    Intelligence manages evolving internal and external stakeholder relationships in a complex and changing environment.