An early accounting scholar wrote, in 1933, “The central accounting issue in a corporation concerns the amount of profit available for dividends.” (Littleton 1933, p. 206)

A. What user group would see this as the central issue in accounting for corporations?

B. What might each of these other parties see as the “central accounting issue” for a corporation?

a. Its workers

b. Its suppliers

c. Its customers

d. Its bankers

e. The local government in which it operates