ACCA Certification Practice Test 2026 – All-in-One Guide to Secure Your Chartered Success!

Mendelow's Matrix is a strategic tool used to analyze and categorize stakeholders based on two key dimensions: their level of power and their level of interest in a project or organization. The primary focus of the matrix is to assess how much influence stakeholders have (their power) and how much they care about the outcomes (their interest).

Choosing "power relations" as the correct answer highlights the evaluation of the influence stakeholders have in decision-making processes. Understanding these power dynamics is crucial, as it allows organizations to strategize how to engage with different stakeholder groups effectively. For instance, stakeholders with high power and high interest need to be managed closely, ensuring that their needs and feedback are prioritized to maintain support for the project or initiative.

The other options do not directly pertain to the central concept of evaluating stakeholder power and interest. Organizational structure might impact how stakeholders interact but does not specifically evaluate their power or interest. Control systems refer to mechanisms that govern organizational performance and behavior, rather than stakeholder analysis. Symbols and titles can be related to perceptions of power but are not systematic measures of stakeholder power or interest as characterized in Mendelow's Matrix. Thus, the emphasis on "power relations" is essential for assessing the strategic importance of stakeholders in a given context.