For each of the following users of financial accounting information and managerial accounting information, specify whether the user would primarily use financial accounting information, managerial accounting information, or both.
1. Reporter from the Globe and Mail
2. Regional division managers
3. Manitoba Securities Commission examiner
4. Bookkeeping Department
5. Division controller
6. External auditor (public accounting firm)
7. Loan officer at the company’s bank
8. Provincial tax agency auditor
9. Board of directors
10. Manager of the Service Department
11. Toronto Stock Exchange analyst
12. Internal auditor
13. Potential investors
14. Current shareholders