Who are the direct and indirect users of accounting?

The users with direct interest (direct users) use financial information as a tool to protect their own interest in the enterprise. They include the owners, managers, creditors, suppliers, customers, employees and taxing authority. The users with indirect interest (indirect users) obtain and use accounting information to provide advice to or protect the interest of a direct user. Users of this type include regulatory agencies, which protect the interest of investors and the public, the labor unions , which protect the interest of the employees, and the financial and legal consultants who provide advice to their clients who may be customers, lenders or suppliers of the firm.