The correct answer is: A. Government
External users of accounting information are those who are not directly involved in the day-to-day operations of a business, but who still have an interest in its financial performance. This includes investors, creditors, suppliers, customers, and the government.
The government is an important external user of accounting information because it uses this information to make decisions about taxation, regulation, and economic policy. For example, the government uses accounting information to determine how much tax a business should pay, and to decide whether to regulate a particular industry.
The other options are all examples of internal users of accounting information. Internal users are those who are directly involved in the day-to-day operations of a business, and who use accounting information to make decisions about how to run the business. These include management, employees, and shareholders.
Management uses accounting information to make decisions about pricing, production, and marketing. Employees use accounting information to track their performance and to make decisions about their careers. Shareholders use accounting information to make decisions about whether to invest in a business.