In contrast to the literature discussed first, these publications do not emphasize the technical aspects of providing management accounting information in an instrumental fashion, i.e., as an input into a given decision problem (supply-side perspective), but rather relate to the organizational or user perspective. Management accounting information is thus seen as a means of interpersonal communication in business, e.g., to create “a basis for dialogue and interchange” or “to articulate and promote particular interested positions and values”