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(v) Researchers Researchers are interested in doing studies to understand
and analyse the financial performance and financial position of
businesses. Accounting information as presented in financial
statements reflect well what is taking place within the business
as well as the financial performance and financial position of the
business organisations. These are of great interest to researchers
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as they assist in achieving their different research objectives
such as establishing relationship between items in the financial
statements.

(vi) Financial Financial analysts, stock brokers are interested with financial
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analysts, information as a basis from which they can make predictions
stock brokers, regarding the future financial conditions and performance of
financial the organisation.
journal
analysts

(vii) Public in The public requires to know whether the businesses are concerned
general with different social problems for example, maintaining safe
environment through treatment of water or chemicals that are
released from manufacturing process. Information regarding
the extent to which the business has adequately invested in this
kind of activities can be availed to the public through financial
reports (that is., the essence of corporate social responsibility
accounting).
(viii) Regulatory Regulatory authorities are normally interested in observing and
authorities determining the extent to which businesses comply with accounting
standards and regulations governing the country. Stakeholders
in this category include NBAA, Business Registrations and
Licensing Agency (BRELA), Tanzania Revenue Authorities
(TRA), Zanzibar Revenue Authority (ZRA) and Capital Market
and Securities Authorities.

Student’s Book Form Five
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