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Accounting is the language of economics, it is the quantified and intelligible representation of the firm's activity. It is at the heart of the economy as a branch of mathematics. Accounting is "the science of accounts, by invariably opposing, in a mutation of value, one or more accounts in debit to one or more accounts in credit by an equal amount, realises the mathematical equation of accounts and their permanent balance. It is through the application of this principle, by preserving the initial price of things accounted for until they pass into the hands of third parties at transaction price, that the science of accounts provides individuals and groups of individuals with the means of knowing, at all times, the modifications that economic or social operations bring about in the value of the wealth they possess or manage" (Léautey and Guilbaut, 1889, p. 19). This definition sufficiently expresses the role of accounting in the representation of the enterprise. This definition adequately reflects the role of accounting in the representation of the enterprise. Its primary objective is to provide information useful for decision-making, not to guide behaviour in one direction or another (Solomons, 1978; 1983; 1991).