Concept:Accounting information serves both internal users and external users.
Internal users are those inside the business.
External users are those outside the business who rely on financial reports.
Explanation:External users are persons or groups that do not manage the business daily.
Creditors are external users because they need to assess repayment capacity.
Shareholders are external users because they evaluate profitability and returns.
Government is an external user because it needs accounting data for tax and regulation.
Management, however, runs the business from inside the organisation.
Management therefore uses accounting information for planning and decision-making.
Since management is an internal user, it is not considered an external user.
Hence, the option that is not an external user is management.
Answer:A. management