Even with shareholders. In the end, what they truely care about is that the bottom line keeps going higher. It's only when it's not that people start to care. But its really easy to look at expenses, and wonder how they are relevant.. then inadvertently make harmful decisions. Maybe the best programmer is most productive when surrounded by hookers and blow. If that showed up, people would instantly bulk, and it would be gone. But now the programmer is at a disadvantage.