Identify the users of accounting information?

There are two types of users( internal and external):- list of internal users:-
1. employees
2. management
3. shareholders/owners.
list of external users :-
those who have economic transactions like

•  suppliers
•  creditors
•  bankers
•  financial institutions

others like

•  competitors
•  government and regulatory agencies
•  auditors
•  researchers and academicians
•  representatives of others interest like brokers ,underwriters etc
•  potential shareholders

* Management - obtain financial information in a way that best suits its needs, (i.e. ways to cut costs, maximize profit, etc.).

* Board of Directors - information to assist in determination of current executive positions

External users:

* IRS - requires the information be presented in a very specific manner.

* Stockholders and potentional stockholders - information that will aid in decision continue to hold the stock, sell the stock, or purchase the stock.

* Bondholders, bankers & other creditors - information that will aid in decision of whether or not to purchase the bond. Bank needs information that will help it determine the company's ability to repay the loan and interest.

* Employee (can also be considered internal) - information that will aid in decision to continue working at the company or look for employment elsewhere.

* Supplier - information to aid in decision to continue or start supplying to the company.