Match the following terms (characteristics) as more typical to find with Management Accounting or Financial Accounting Focus and emphasis: Future oriented Choose... Purpose of information: Communicate Choose. organisation's financial position to external Management Accounting stakeholders Financial Accounting Focus and emphasis: Historical accounting Choose. records Rules and regulations related to information: Reports based on cost-benefit analysis and Choose.. ethical considerations only Behavioural implications: Primarily reports economic events in General Purpose Financial Choose. Reports Purpose of information: Provide information to help managers make informed decisions Choose. Behavioural implications: Designed to influence the behaviour of managers and other employees Choose