ABSTRACT
This chapter is concerned with the production and use of management accounting in organisational planning and decision-making. It provides methodological insight to be applied by the reflective practitioners' interacting across functional specialities and hierarchical level, and hence contributes to extending the technical toolbox of the accounting experts. The chapter provides tools for generating "realistic" accounting information for planning and decision-making and, thereby, uncovers ways of managing uncertainty in accounting information. From the perspective of pragmatic constructivism, uncertainty in the accounting model and information for planning and decision-making is related to whether actor expectations hold in the future. The challenges of the planning and decision-making models are to have a trustworthy accounting model that shapes the company's business topos and to produce trustworthy information about the company's creation of construct causalities. For planning and decision-making, management accounting includes various conceptual models and techniques for calculating the financial consequences of future actions.
