Correct option is (C) Managers
Internal users of accounting information are individuals or groups within a company who use financial information for decision-making and operational purposes. Managers, including executives, department heads, and supervisors, rely on accounting information to assess performance, make strategic decisions, plan budgets, and monitor the financial health of the organization.
While creditors, investors, and researchers may also use accounting information, they are typically considered external users as they are not directly involved in the day-to-day operations of the business.