摘要：Almost every day, and quite often, we hear about how important is the data, the information or the knowledge at work. The saying "The one who has information, also has control” is more current than ever; it provides reliability, it awakens passion and determines you to store everything. We almost become machines, systems of these universal keys represented by knowledge. We tend to appreciate this ambulant knowledge, these bearers of knowledge and we lose sight of the essence - the human being. But isn’t he, the human being, who brought us to this moment? Isn’t it that all his needs, which became more and more refined, more strict, more precise that caused this transformation? We believe that this may continue, at least in accounting, far beyond the moment when the great economists labelled the human being as a factor of production that advances towards the human being who brings performance then towards the possible ... human being as an asset, equity, debt. Perhaps, as in the case of great denials which have become truths, if not absolute, at least there will come a day when we are able to compress the time ... the space ...., a day when we have the necessary instruments to trade equity, assets and human liabilities... But until then, with your permission, we will deal with the human factor that brings performance, that is, we will be present both in reality and especially in thought, having the cliché of the transcendality of the human being towards new horizons of knowledge.
