Internal decision makers employed by the enterprise, often referred to as management, create and use internal accounting information not only for exclusive use inside the organization but also to share with external decision makers. For example, in order to meet a production schedule, a producer may design an accounting information system for suppliers detailing its production plans. The producer shares this information with its supplier companies so that they can help the producer meet its objectives. Thus, although the creator and distributor of the accounting information is an internal decision maker, the recipient of the information is, in this case, an external decision maker. Other types of accounting information, however, are not made available to external decision makers. Long-range plans, research and development results, capital budget details, and competitive strategies typically are closely guarded corporate secrets.

Every employee of the enterprise uses internal accounting information. Examples of internal users of accounting information are as follows:

• Board of directors

• Chief executive officer (CEO)

• Chief financial officer (CFO)

• Vice president (information services, human resources, treasurer, and so forth)

• Business unit managers

• Plant managers

• Store managers

• Line supervisors

Many enterprises use a database warehousing approach for the creation of accounting information systems. This approach , coupled with user-friendly software, allows management and other designated employees access to information to create a variety of accounting reports, including required external financial reports.