Final answer:
An assembly department supervisor would be the most likely to use management accounting information because it is tailored for internal decision-making, unlike the standardized financial reports used by bankers, shareholders, and taxing authorities.
Step-by-step explanation:
The person MOST likely to use management accounting information is a department supervisor. Management accounting information is prepared specifically for internal users in a company, such as managers and supervisors, to assist in decision-making, performance evaluation, and control. Unlike external financial reports which are used by outside parties like bankers, shareholders, and taxing authorities, management accounting reports are detailed and focus on parts of the company, such as departments, products, and processes, to help improve efficiency and effectiveness.
An assembly department supervisor is likely to use such information to make decisions about production schedules, control costs, and monitor department performance. In contrast, a banker evaluating a credit application, a shareholder evaluating a stock investment, and a governmental taxing authority would rely more on financial accounting information, which is standardized for external reporting.