Answer: B. Manager

Explanation:
The correct answer is B because managers are considered internal users of accounting information. External users include customers, suppliers, competitors, and government entities who rely on the financial information of a business for decision-making but are not directly involved in its daily operations.

Rundown:
The answer is selected because accounting information is typically categorized for internal and external users. Managers, being part of the organization, are internal users, while customers, suppliers, competitors, and government agencies are classified as external users.