Behavioral Issues The reactions of both individuals and groups to managerial accounting information will significantly affect the course of events in an organization. how will the general manager of Disney’s Animal Kingdom react to a budget? How will data regarding the cost of providing entertainment services affect the way the theme park’s management prices those services? How much detail should be included in the quarterly accounting reports to the general manager? If too much detail is provided, will the manager be overloaded with information and distracted from the main points? All of these questions involve the behavioral tendencies of people and their cognitive limitations in using information. The better a managerial accountant’s understanding of human behavior is, the more effective he or she will be as a provider of information.