At the present stage for Russian organizations greatly increases need for the information that objectively reflects its financial and economic position. The main "supplier" of the economic information in the organization is the accounting system. However, as experience and interviews of the specialists in the accounting sphere prove, nowadays accounting systems don't provide managers with necessary information for making a needed decision. All that takes place against a background of existing legal norms for creating accounting systems required on the present stage of economic development.

The reason for absence on practice of accounting systems precisely oriented on the needs of management is to be searched for on the level of owners' and personnel's notions of values, on the level of organizational culture.