In the last decades there has been an intense process of forming new approaches regarding the development of accounting organization problems that are qualitatively different from traditional research in this field. This process is conditioned by numerous challenges related to the globalization of business, as well as the development of different directions of contemporary science and technology. In this context, accounting, through its role of recording economic operations, preparing summary accounting documents and interpreting the results of economic activity, must always occupy an important role in the managers' concerns. Accounting serves the interests of the entity by using the various factors necessary to establish reality and accuracy. Most decisions of financial nature (related to the use, management and permanent follow-up of the use of financial means, as well as the analysis and provision of the necessary finances for the next period), are taken on the basis of the information obtained in the accounting system. Based on the financial-accounting information, the manager can effectively evaluate and administer the resources available to the entity (financial, material and human resources) in order to achieve the objectives and strategies established for the development and consolidation of the entity's activity.