The results and performance of an enterprise are the result of the decisions taken by the management of the entity, decisions which are the result of a complex procedure of processing and analyzing the relevant data and information provided by the information system available. In other words, appropriate and correct decisions that lead to the achievement of the objectives and attainment of higher performances are dependent on the quality and quantity of the information. Consequently, accurate information generates correct decisions. Due to of its qualities (relevance, intelligibility, credibility and comparability), accounting information occupies a very important place in the architecture of the economic information system, having the highest degree of certainty and providing the possibility of an accurate representation of economic phenomena and processes, both at micro, as well as at macroeconomic levels. Hence, we can say that the “final outcome of accounting”, namely accounting information, is one of the most important pillars of the elaboration, substantiation and decision-making process. Starting from this premise, this article aims to capture the main features of accounting information, which qualifies it as the object and the subject of the management system.