18) A distinguishing feature of managerial accounting is a. external users. b. general-purpose reports. c. very detailed reports. d. quarterly and annual reports. 19) Which of the following is not a management function? a. Constraining b. Planning c. Controlling d. Directing 20) In determining whether planned goals are being met, a manager is performing the function of a. planning b. follow-up. c. directing. d. controlling