The accountancy, as language of business, must keep up with the evolutions which have been registered in the fields of economical life and the need to promote unanimously accepted concepts prove its usefulness more and more.

The contribution of the accountancy in the achievement of managers’ strategic objectives manifests itself under the form of the assurance of necessary information in order to gain control and to determine the degree of responsibility and of the effect at different jobs. This thing allows the tracking down of internal reserves, of non-economical expenses and of losses.

In other words, the book-keeping information constitues the most important source, the „data base” of the leadership in the process of making decisions. Thus the accountancy becomes needful in the leadership activity of economical entities, indifferently of the activity which they develop.