Abstract
To gain strength in a constantly changing economy, organizations must have a high-performance information system that allows them a detailed knowledge of the situation in which they find themselves. The value of accounting information depends on the relevance it has in the decision-making process. Moreover, it is required that the users show their interest in requesting the necessary information and the information providers have the ability to provide what is requested in accordance with the quality requirements. For these reasons, the research is structured in two parts, namely the identification of information needs and sources from the perspective of accounting practice and the opinions of the respondents who formed the research sample.