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Alexander Dreiling investigates which information should be provided to management in order to prepare managers to make better decisions and act accordingly. Based upon Argyris' and Schön's theory of organizational learning, managers are continuously supplied with information on the basis of whether and how well they have achieved their objectives. If they detect a mismatch of expectations and outcomes, they can in turn adjust their actions. The author first introduces the learning concept, before he turns to developing a method which can be used in order to create “paradigmatically different” managerial reporting environments. The three case studies reveal application scenarios as well as limits of the method.