1. I choose internal users with include managers. 
2. Managers require accounting information to prepare budgets that specify how an organization plans to use its limited resources. Managers also need accounting information to monitor the performance of the organization and to make business decision 
For example :when going to issue a new product must pay attention to the performance of the organization and its business decisions
3. Accounting information is needed by managers as a guide before experiencing policy. For example, before deciding to determine the price of a product, managers must first determine how much production costs are incurred.