- Owner focuses more on the owner of the company or invest in the company. Owner can be in the form of individuals or groups, owner is anyone who runs or investing in the company, owner can also be referred to as a founder who has shares in the company.
- One of the mandatory information needed by a company owner is financial information (Company Financial Reports).
- With Accounting Information, the company's owner can know various financial information (such as how to calculate capital, profit, loss, etc).