Page 21 - ACCA P1 slides 2017-18

Public Sector Governance

Stakeholders and the Public Sector

• The stakeholder relationship is more complicated in the

public sector.

• Of particular sensitivity in this context is the use of

taxpayers’ funds

• These can be perceived to be used for services which

are of no benefit to the person paying the tax.

• This gives rise to the question of agent and principal

within the Public sector

21