Users of Accounting Information - Explained
Who are the Users of Accounting Information?
Written by J. Mance Gordon
Updated at April 18th, 2024
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Who are Users of Accounting Information?
Users of accounting information generally include:
- Investors (Shareholders)
- Creditors (Lenders)
- Government
- Consumer Groups
- External Auditors
- Customers
External Users of Accounting Information
Financial Accounting is really focused on external users. External users include investors and creditors. Investors being the shareholders. Creditors are lenders to the company.
You might also think of the Government as an external user of accounting information. Other external groups might include customers and external auditors.
Internal Users of Accounting Information
Manager accounting or managerial accounting deals more with end users who are more internal users. Internal users of accounting information include executives, managers, internal auditors, sales staffs, budget analysts, controllers, etc.