Management accounting information can be confusing because numbers are used for different purposes and mean different things. Accounting numbers are approximations, especially when used for planning future events. Managers often have to make decisions without complete information and must use the best data available while being aware of any gaps. Both quantitative data and qualitative factors must be considered as accounting evidence only provides a partial view. Ultimately, organizations are made up of people and numbers alone do not drive actions or results - it is how management and employees interpret and act on accounting information that determines its value.