We are trying to answer in this paper at the question: Monism or dualism in accounting? thru analyze of the dimensions and characteristics of the two systems, and also, thru, which the advantage of each system individually offer to different type of users. Also, we simultaneously analyze the both levels at the dualist concept, the managerial accounting and the financial accounting. The meaning of these analyze is to identify the possibility and the opportunity to process thru just one circuit the information offered by the two accountings, therefore to pass to a monist system of organizational accounting.

monism, accounting dualism, globalization