Concept:The director is the person entrusted with managing the day-to-day operations and overall performance of the business.Explanation:Directors act as agents of the company.They manage the business on behalf of the shareholders, who are the owners.Since shareholders cannot run the business daily, directors oversee its overall performance.Directors are accountable to shareholders for the results achieved.Therefore, the user of accounting information responsible for overall performance is the director.Answer:D. director