1. Creditors

2. Investors 

3. Government

4. Trading partners

5. Regulatory agencies.

6. International standardization agencies.

Users of Accounting 

1. Owners: 

The primary objective of accounting is to provide necessary information to the owners relating to their business. For example, the
shareholders of a company are interested in the accounting information with a view to ascertaining the profitability and financial
strength of the company.

 2. Management: 

In large business organizations there is a separation of the ownership and management functions. The managements of such
concerns are more concerned with the accounting information because of their accountability to the owners for better
performance of their concerns. 

3. Creditors: 

Trade creditors, debenture holders, bankers, and other lending institutions are interested in knowing the short-term as well as
long-term position of the company. The financial statements provide the required information for ascertaining such position. 

4. Regulatory Agencies: 

Various governments and other agencies use accounting reports not only as a basis for tax assessment but also in evaluating how
well various business concerns are operating under regulatory framework. 

5. Government: 

 Governments all over the world are using financial statements for compiling statistics concerning business units, which, in turn
help in compiling national accounts.

 6. Potential Investors:

 Investors use the information in accounting reports to a greater extent in order to determine the relative merits of various
investment opportunities.

 7. Employees: 

Employees are interested in the earnings of the enterprise because their pay hike and payment of bonus depend on the size of
profits earned. 

8. Researchers: 

The research scholars in their research in accounting theory as well as business affairs and practices also use accounting data. 

In
addition, those with indirect concern about business enterprise include financial analysts and advisors, financial press and
reporting, trade associations, labour unions, consumers, and public at large. Thus, the list of actual and potential users of
accounting information is large.