Final answer:
Management accounting information is indeed future-oriented, while financial accounting information is historical, providing a record of past financial performance to assist external investors.
Step-by-step explanation:
The statement 'Management accounting information is oriented toward the future while financial accounting information is historical in nature' is true. Management accounting heavily focuses on future projections, budgets, and business plans to aid managers in decision-making and strategy development. On the contrary, financial accounting provides a historical record of the company's financial performance, which includes reports on a firm's products, revenues, costs, and profits, primarily used by external stakeholders like shareholders and bondholders to make informed decisions about providing financial capital.