. .  topic map of accounting and auditing  . .

concept > people > user  > investor

class / concept name
sub-class of

user  .


providers of risk capital and their advisers; are concerned with the risk inherent in, and return provided by, their investments. need information to help them determine whether they should buy, hold or sell.


stockholder  .  joint venturer  .  majority investor  .  minority investor  .     

carries out

investment  . 


accounting information

thinks in terms of

ROI  .  risk  . 



topic map of accounting and auditing, an ontology
an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.