[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-45791-en":3,"doc-seo-45791-105":30,"detail-sidebar-cat-0-en-105":91},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":21,"is_downloadable":21,"audit_status":21,"page_count":22,"language":23,"language_code":24,"site_id":25,"html_lang":24,"table_of_contents":26,"faqs":27,"seo_title":13,"seo_description":14,"update_tm":28,"read_time":29},45791,2336464648322,"Aria","https://ap-avatar.wpscdn.com/avatar/2200025388227c56fec?_k=1778556882303663488",8,"Research & Report","Financial Accountability & Management Research Article Dynamic Stakeholder Analysis Through Process Mapping","Identification of stakeholders and their importance is critical to designing accountability and performance management systems. Conventional approaches treat stakeholders as a static set, missing that accountability unfolds across temporally separated stages. A process perspective is used to capture dynamic stakeholder emergence, retirement, and changing relative importance across a multi-stage service delivery process. Participatory action research investigated community health contracting services and applied process mapping to align activities with Deming’s Plan–Do–Check–Act cycle, repeating stakeholder analysis per stage. The approach supports broader, more complete stakeholder identification and reflects recurring roles despite organizational restructuring.","Financial Accountability & Management  \nRESEARCH ARTICLE  \nDynamic Stakeholder Analysis Through Process Mapping  \nPaul Rouse1   Omid Sherkat2  Winnie O’Grady1  \n1 Department of Accounting and Finance, The University of Auckland, Auckland, New Zealand  2University of Auckland Alumni, Auckland, New Zealand Correspondence: Paul Rouse ([p.rouse@auckland.ac.nz](p.rouse@auckland.ac.nz))  \nReceived: 13 March 2022  Revised: 10 October 2024  Accepted: 16 October 2024  \nKeywords: community health services | Deming Plan–Do–Check–Act cycle | process mapping | service delivery | stakeholder analysis  \nABSTRACT  \nIdentification of stakeholders and their importance is critical to the design of accountability and performance management systems. Conventional stakeholder analysis approaches provide a static view of stakeholders and overlook that accountability is a dynamic process encompassing multiple temporally separated (or distinct) stages. We approach stakeholder analysis from a process perspective to ensure a more complete identification of stakeholders and to capture the dynamic nature of stakeholder emergence, retirement, and changes in relative importance. We used a participatory action research methodology to investigate contracting services in a community health setting and employed process mapping to reveal contracting activities undertaken in sequential stages of Deming’s Plan–Do–Check–Act (PDCA) cycle. Stakeholders engage at different stages with different activities of a process so that in multi-stage processes, stakeholder analysis needs tobe repeated at each stage and is specific to each stage. Our use of the PDCA is broader than traditional applications and provides a suitable framework for a more complete identification of stakeholders across the entire process while aligning well with accountability and management control notions. The contribution is an approach that not only better identifies stakeholders but also recognizes the dynamics of multi-stage processes for stakeholder interest and influence. The recurring nature of many processes (such as contracting) implies that roles remain the same even if an organization is restructured so that process mapping will still identify roles and stakeholders. This approach can be used by other organizations to better identify stakeholders and their dynamics in the planning and delivery processes.  \n1  Introduction  \nGovernments in many countries rely on contracting arrangements between government agencies and private organizations to provide public services. This creates a need for accountability, which can be “understood in its core sense, as the obligation to answer for duties performed”(Mulgan 2014, 4) . Accountability“is seen as a tool to make and keep governments, agencies and individual officials effective in delivering on their promises”(Bovens, Schillemans, and Hart 2008, 232) . Pilon and Brouard (2023) define accountability as “a relational process—based on underlying values and purposes—for implementing governance mechanisms and information strategies to manage the demands of the organization’s stakeholders.” Accountability can be “verti-  \ncal,” as in a principal–agent relationship where the principal has authority over the agent. It can also be “horizontal,”where stakeholders may have no, or limited, authority over the organization doing the accounting (Mulgan 2014, 15–16); that is, there is no hierarchical or principal–agent relationship (Schillemans 2010, 305) . Horizonal accountability is “external, in that the account is given to some other person or body outside the person or body being held accountable”(Mulgan 2000, 556) .  \nA stakeholder has been defined as “someone who has the ability to influence the organization as well as having a stake in the organization”(Thomasson 2009, 357) . However, stakeholder identification is particularly challenging for civil society organizations (Cordery and Sim 2018), not-for-profit organizations  \n© 2024 John Wiley & Sons Ltd.  ","cbCainMVwlXzZ2Sw","https://ap.wps.com/l/cbCainMVwlXzZ2Sw","pdf",4352282,4,1,21,"English","en",105,"# Introduction\n## Accountability and stakeholder concepts\n## Challenges in identifying stakeholders\n## Risks of overlooking stakeholders","[{\"question\":\"Why is stakeholder identification essential for accountability and performance management systems?\",\"answer\":\"Stakeholder identification determines whose interests and influence must be managed to design effective accountability and performance systems. Overlooking stakeholders can undermine effectiveness and create conflicts with omitted parties.\"},{\"question\":\"How does the document challenge conventional stakeholder analysis?\",\"answer\":\"It argues that conventional methods provide a static view of stakeholders. Accountability is treated as a dynamic process spanning multiple distinct stages, requiring stakeholder analysis to reflect that change over time.\"},{\"question\":\"How are Deming’s PDCA cycle and process mapping used in the research?\",\"answer\":\"The study used process mapping to reveal contracting activities across sequential stages of Deming’s Plan–Do–Check–Act cycle. Stakeholder engagement and activities vary by stage, so analysis is repeated and tailored to each stage.\"}]",1783465936,53,{"code":4,"msg":31,"data":32},"ok",{"site_id":25,"language":24,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":86,"head_meta":88,"extra_data":90,"updated_unix":28},"financial-accountability-management-research-article-dynamic-stakeholder-analysis-through-process-mapping","",{"@graph":36,"@context":85},[37,53,68],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":21},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/document/","Document",2,{"item":49,"name":12,"@type":43,"position":50},"https://docshare.wps.com/document/research-report/",3,{"item":52,"name":13,"@type":43,"position":20},"https://docshare.wps.com/document/financial-accountability-management-research-article-dynamic-stakeholder-analysis-through-process-mapping/45791/",{"url":52,"name":13,"@type":54,"author":55,"headline":13,"publisher":57,"fileFormat":60,"inLanguage":24,"description":14,"dateModified":61,"datePublished":62,"encodingFormat":60,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":56},"Person",{"url":41,"name":58,"@type":59},"DocShare","Organization","application/pdf","2026-07-15","2026-07-07",true,{"@type":65,"interactionType":66,"userInteractionCount":20},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71,77,81],{"name":72,"@type":73,"acceptedAnswer":74},"Why is stakeholder identification essential for accountability and performance management systems?","Question",{"text":75,"@type":76},"Stakeholder identification determines whose interests and influence must be managed to design effective accountability and performance systems. Overlooking stakeholders can undermine effectiveness and create conflicts with omitted parties.","Answer",{"name":78,"@type":73,"acceptedAnswer":79},"How does the document challenge conventional stakeholder analysis?",{"text":80,"@type":76},"It argues that conventional methods provide a static view of stakeholders. Accountability is treated as a dynamic process spanning multiple distinct stages, requiring stakeholder analysis to reflect that change over time.",{"name":82,"@type":73,"acceptedAnswer":83},"How are Deming’s PDCA cycle and process mapping used in the research?",{"text":84,"@type":76},"The study used process mapping to reveal contracting activities across sequential stages of Deming’s Plan–Do–Check–Act cycle. 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