Users of accounting information are bifurcated in two categories as- Internal Users and External Users.1. Internal UsersThese are the users who are internal to an organisation. Such users have a direct access to the financial statements of a business. Some of the internal users are given below.i. Ownersii. Managementiii. Employees and Workers2. External UsersExternal users are those who are outsiders to an organisation and are interested in the financial affairs of the business. These users do not have a direct access to the financial statements of the business. The following parties come under the head of external users.i. Banks and Financial Institutionsii. Investors and Potential Investorsiii. Creditorsiv. Tax Authoritiesv. Governmentvi. Consumersvii. Researchersviii. Public