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Persons using accounting information who are not directly involved in running the organization.
External Users
Persons using accounting information who are directly involved in managing the organization.
Internal Users
External Users
Lenders (creditors)
External Users
Shareholders (investor)
External Users
External (independent)
External Users
Nonmanagerial and nonexecutive
External Users
Regulators
External Users
Voters
External Users
Contributors
External Users
Suppliers
External Users
Customers
internal users
Purchasing managers
Internal Users
Human resource managers
internal user
Production Manager
Internal Users
Distribution Manager
Internal Users
Marketing Managers
Internal users
Service Manager
Internal Users
Research and development managers