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@@ -175,10 +175,10 @@ Effective payroll professionals should be:
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Payroll Stakeholders
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------------------------
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Stakeholders are the individuals, groups and agencies, both internal and external to the
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organization, who share an interest in the function and output of the payroll department.
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Stakeholders can be considered customers of the payroll department and payroll practitioners
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can take a proactive customer service approach to serving these individuals and groups.
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Stakeholders refer to the individuals, groups, and organizations—both within and outside the company—that have a vested
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interest in the operations and outcomes of the payroll department. These stakeholders can be viewed as internal customers,
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and payroll practitioners are encouraged to adopt a proactive, service-oriented approach in meeting their needs and
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expectations.
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Payroll management stakeholders are the federal and provincial/territorial governments, the
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internal stakeholders and the external stakeholders. Internal stakeholders include employees,
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