Final answer:
Managers are the exception as they are internal users of accounting information, utilizing it for company operations and strategic planning, unlike government entities, customers, and creditors who are external users.
Step-by-step explanation:
The question asks to identify the exception among the given options as an external user of accounting information. Based on the premise that established firms have publicly available information about their products, revenues, costs, and profits, external investors such as bondholders and shareholders can make investment decisions without needing to know the managers personally. This context assists in understanding who typically has access to accounting information.
The correct answer to the question is 'd. managers' as they are considered internal users of accounting information. Managers use accounting information to make decisions about the day-to-day operations and strategic planning of the company. In contrast, external users like government entities, customers, and creditors use the information for making decisions related to investment, regulation, and lending, respectively.
SUMUP of the final answer:
- Government entities - external user
- Customers - external user
- Creditors - external user
- Managers - internal user (correct answer)