Data used in financial accounts and management accounts

Which of the following statements is/are correct?

(i) Information for decision-making should incorporate uncertainty in some way.
(ii) The data used to prepare financial accounts and management accounts are the same.

(i) is true and (ii) is false
(ii) is true and (i) is false
Both are true
Both are false

The answer given is C. I dont understand the second statement.
Wouldn’t management accounts also include non financial information?