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Users of Accounting Information

Board of Directors
Chairman

Managing Director
Shareholders
(Present and Prospective)
Debenture holders
(Present and Prospective)

Suppliers of Inputs
Lending Financial Institutions
Employees
Management of the
Business Entity
such as
Functional
Managers

Users of
Accounting
Information
Internal
Parties
External
Parties
Users with direct
financial stake or
interest
Users with
indirect financial
stake or interest
Others

Purchase Manager
Production Manager
Financial Controller
Marketing Manager
Board of Directors
Chairman

Managing Director
Management of the
Business Entity
such as
Functional
Managers

Users of
Accounting
Information
Internal
Parties
External
Parties
Users with direct
financial stake or
interest
Users with
indirect financial
stake or interest
Customer and Consumer Groups
Tax Authorities
Regulatory Bodies
Financial Analysts and Advisers
Brokers and Other Financial
Intermediaries
Trade Unions
Press
General Public

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