Kewajaran ( fairness) : yaitu keadilan dan kesetaraan dalam memenuhi hak – hak stakeholder yang timbul berdasarkan perjanjian dan perundangan yang berlaku. Because firms are at the center of economic activity, and almost any topic of concern to economists -from microeconomic issues like incentives and risk sharing to macroeconomic issues such as currency crises – affects corporate financing and investment, it is however increasingly difficult to draw precise boundaries around the field.
In spite of their different roles, finance and accounting are joined at the hip: The higher levels of accounting (budgeting and analysis) blend with financial functions (analysis and …