External Users of Accounting Information Include All of the Following

question 173

Multiple Choice

External users of accounting information include all of the following except:

• A) Shareholders.
• B) Customers.
• C) Purchasing managers.
• D) Government regulators.
• E) Creditors.

---

Definitions:

General Ability

A broad measure of an individual's overall intellectual capacity or cognitive competence, often associated with IQ.

Sternberg

A psychologist known for his triarchic theory of intelligence, which posits that successful intelligence consists of analytical, creative, and practical abilities.

Analytical Intelligence

One of the three types of intelligence according to Sternberg's triarchic theory, involving the ability to analyze, evaluate, judge, compare, and contrast information.

IQ Score

A measure of a person's intelligence as indicated by an intelligence test, normalized so that the average score within an age group is 100.