Which of the following decision makers is least likely to be among the users of management accounting reports developed by Toyota Motor Corporation?

Question

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The manager of a mutual fund considering investing in Toyota's ordinary shares is least likely to be among the users of management accounting reports developed by Toyota Motor Corporation. Financial reports, such as annual reports, are more relevant to external stakeholders, such as investors and creditors, who make investment decisions based on such reports. In contrast, management accounting reports are developed for internal use by managers within Toyota to inform their decision-making processes, such as budgeting, cost control, and performance evaluation. The other options listed (A, B, and D) are all internal stakeholders who are likely to use management accounting reports.

Which of the Following Decision Makers Is Least likely to Be