Every internal employee of the enterprise uses accounting information. From basic labor categories to the chief executive officer, all employees are paid, and their paychecks are generated by the accounting information system. However, the amount of use and, in particular, the involvement in the design of accounting information systems, vary considerably. Examples of internal users of accounting information systems are as follows:

  • Board of directors
  • Chief executive officer (CEO)
  • Chief financial officer (CFO)
  • Vice-presidents
  • Business unit managers
  • Plant managers
  • Store managers
  • Line supervisors

Each employee has different specific goals and objectives that are designed to help the enterprose achieve its overall strategies and mission. A typical, simple organization chart is shown below.

Internal Users of Accounting Information

As you can see, the information created and used by various employees will differ widely. All enterprises follow rules about the design of their accounting information systems to ensure the integrity of accounting information and to protect the enterprise’s assets. There are no rules, however, about the type of reports or the kind of accounting information that can be generated. A snapshot look inside a firm will demonstrate the diversity of accounting information generated and used in the decision-making processes of employees.