Just before there was a theoretical system that would formally define its role, information was the engine of development, so that new knowledge builds on the support of the existing one. The multitude of new data is filtered, processed with a conceptual device specific to each scientific discipline, obtaining the final product: the information. Accounting is considered an informational discipline, studying the effects of economic transactions, but also other events, in the economic and financial situation of a company, in order to inform the internal and external users.