What is the degree of summarization for managerial accounting? The constraints on managerial accounting are what regarding inputs and processes? Which type of accounting, financial or managerial, provides greater breadth of information? Managerial accounting uses what accounting system to provide information? Who are the targeted users of financial accounting? What is the time orientation for managerial accounting information? What types of information are provided by financial accountants? 1. Internal users. 2. External users. 3. Detailed reports which may be subjective in nature. 4. Summary reports which concern the company as a whole. 5. Subjective information. 6. Objective information. 7. Future orientation as well as historical information. 8. Past orientation, historical evaluation only. 9. Financial accounting. 10. Managerial accounting. 11. Freedom of choice is total: there are no constraints. 12. Freedom of choice is constrained by GAAP. 13. An accounting system that is separate from the system that produces financial accounting information. 14. A flexible accounting system that provides information for both managerial and financial accounting