The decision-maker is a crucial actor from the point of view of management accounting studies and management studies in general, but usually the human actor isnt dealt with as such at all. We suggest here that understanding the basics of the behaviour of decision-makers would be aided by a comprehensive view of the human actor. Our view covers both the way of functioning of the human brain and the philosophical dimensions of human actor. This aim in mind, we analyse and combine the so-called "holistic individual image" (by Lauri Rauhala), and a brain model called the "theater ...