Accounting Dualism – Particularities and Information Source for Internal and External Users in Organizational Development

Knowing the fact that in the market economy the most important resource is the information and, naturally, since the accounting cannot be substituted for the manager, instead it offers the information necessary for the decision-making processes. The paper highlights, on the basis of bibliographic resources, that a dual accounting representation responds best to all strategic requirements and leads to a better visualization of the entity as a whole, as well as of each structure. Also, in the paper we analyzed, through a selective research, the degree to which the provision of accounting information to various categories of interested users contributes to the development of the entity.