Stable operation and development of economic entities, due to decisions scientifically, is the result of the existence of connections and interpreting complete background information and an objective and thorough assessment the consequences, through accounting information. Careful analysis of how leadership attributes translate into action in the cycle of carrying out direct and indirect production reveals that in the decision making process, accounting information is the main is the main tool with which managers work. Analyzing performance of the information in the literature led to a series of opinions. Despite this diversity of views is generally accepted that the economic effects of an optimal use of information in the management and control systems of the entity must be materialized in the growth of efficiency of economic activities. Information efficiency issues involve a background of the concept, methods of assessment of the economic effects and the resources and procedures necessary to obtain this information.