Information systems, in general, and in particular the accounting ones, in my opinion, are intended to provide, in a timely manner and accurately, basic information necessary for running the entity. Information needed for every decision-making are regarded as knowledge-oriented towards objectives, being about the knowledge that a manager must have in order to be able to take the right decisions in terms of the processes taking place in the framework of the entity. At the same time as a decision

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... is taken on the basis of the available information, the quality of the decision, is directly related with the information available. In order to be able to make a decision as fair, it is necessary to provide a volume of information that satisfies the decisional situation; the volume of information required will be determined by the nature and importance of the decision itself, and the continuity of the decision-making process.