La Accountability is a set of subjective information systems whose purpose is to measure the value of the means and results of an entity1Accounting is based on a set of conventions and rules of representation. Accounting is a subjective system, that is to say, it offers a particular representation of information, and therefore of reality, depending on the subject who has defined the conventions and rules. Several accounts coexist. Financial accounting consists of collecting and compiling data related to financial events and transactions, in order to present in a monetary unit, the financial situation and economic activities of an entity.
