Two AI's helping you become a better manager through a toughtful conversation – These IESE technical notes focuses on how accounting information, adapted to economic principles, helps evaluate and choose among different business decision alternatives, considering relevant costs, capacity, and time horizons, in addition to addressing uncertainty and its impact on financial statements.

Managerial Accounting introduces the field of management accounting as an internal measurement system for evaluating decisions, business performance, and employee goal alignment, differentiating it from financial accounting and emphasizing its flexibility based on managerial needs.