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The interaction of the enterprise with the environment in wich it acts (the economic envirnonment, the sector of activity, the political, socio-cultural, geographical environment) and good perception of it play an important role in substantiation decisions. In this paper we tried to highlight the link between informational system and decision making, the information system being based on decision-making process, providing necessary and effective information to the managers. The objective of an accounting system is to provide financial information concerning the studied enterprise. The information concerns the financial situation and the performance of an enterprise and there is intended to the users to taking decisions. Accounting provides the necessary language to the transposition of an enterprise^’s activity in a way that facilitates to the enterpriser the taking of economic decisions, as a bridge between the investor and enterprise^’s activity and also the common language of the enterprisers. Thus, for taking decisions by the management team in order to achieve the objectives of the enterprises it is necessary to know exactly the situation of the enterprise, either compared to other companies that working in the same field or in relation to previous periods, this thing being possible through the accounting information.