摘要：Within the entity's economic information system, the overwhelming majority ofinformation is collected, processed and exchanged on information-bearing bases that make upthe entity's records, divided into three parts, namely: the operational record system, theaccounting system and the statistical system. This article aims to highlight the role of the accounting information system within the entity'sinformation system, to define accounting and submit its two circuits, that is financialaccounting and managerial accounting, as well as the valences and limits of each accountingsystem in the context of the entity's management process. The development of financial markets and of competition will stimulate both investors andmanagers looking for reliable information on the financial position and performance of theentity, recognizing the relationship between the quality of information and the quality of thedecision. In other words, information quality is the premise of quality decisions. As a result, the entity's accounting tends to become an integrated accounting, supplier of highquality accounting information that allow a performing management throughout the economiccycle of entity: input – transformation – output
关键词：entity; accounting information system; ;decision
