Accounting can be defined as an information system directed towards the interior of the company with the purpose of improving the planning, organization, direction and control of the economic units.

Source ( edgehill. )

The accounting management in a company is the one that allows to keep a record and systematic control of all the financial operations carried out in the company, since the accounting is directed by a basic model complemented by a planned and designed information system, thus offering compatibility, control, flexibility and an acceptable relation between cost and benefit.

The accounting of any company, regardless of the accounting system it uses, must carry out three basic steps using all the resources related to financial activities.

Accounting management is carried out in three steps; the first of them is the recording of financial activity in the company, and in this case accounting management keeps a record of all business activity that is carried out on a common day in the company.

Source ( gbr )

Generally, in a company there are all kinds of transactions that can be expressed in monetary terms and these must be recorded in the corresponding accounting books of the company.

_{Transformational leadership and contextual performance} _{are the main factors that most influence organizational culture.}

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