In a broad sense the role of the accounting information, is essential before those frequent demands from an efficient and responsible management. It must be able to integrate the interest of a broad group of collectives interested in the functioning of the firm. Among them, we can note the owners, with the highest participation. That accounting information does not only allows us to communicate the situation and results of the firm at issue, but it also contributes to the difficult task of estimating the suitability of the management action. Nevertheless, however evident the above statement may look, it is not so clear from a practical view, because there is important interference which can recommend the revision of such control mechanisms. We devote the present work to such matter, from a theoretical viewpoint.