... a product D must be considered to effectively plan and control production of goods or services 69 Free Test Bank for Introduction to Management Accounting 15th Edition by Horngren Multiple Choice ... field of accounting that develops information for external parties such as stockholders, suppliers, banks and governmental regulatory bodies A Auditing B Internal auditing C Management accounting ... produces information for managers within an organization A Financial accounting B Management accounting C Financial auditing D External auditing When comparing management accounting and financial accounting, ...