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Since ancient times, accountants have played a major role in the growth and transformation of companies, their job being to analyze and draw up the accounts (the results) to support decision-making based on historical data. The rise of financial crises: the Asian crisis of 1997, the Russian crisis of 1998, the subprime crisis of 2008, the Ukrainian crisis of 2013, not to mention the frequent crises in Africa notwithstanding the emergence of Financial Markets and Digital Banking; have demonstrated to decision-makers the inadequacy of the work of accountants and the urgent need to recruit Financial Engineers for effective forecasting to support accounting management .The Pawelole Model proposed in this book is an indicator of the financial stability and instability of an observed portfolio, helping to make the financial decisions of decision-makers less uncertain.