1. I choose the owner
owners are those who provide funds or capital for the organization. The owner, always keeps an eye on the return on investment. Comparing accounts of different years helps in getting a good piece of information. They determine the amount of goodwill and facilitate the assessment of various types of taxes.
2. They need accurate information to know what they have received or lost over a certain period of time.
For example: the owner has the right to know the income and expenditure of funds in the company.
3. Owner's proposal for accounting information is that the owner of the company must be involved in every decision to be taken. So he must know the financial condition of the company. Moreover, the management data contained in this internal accounting information will be very much needed.