Accounting– a Pivot of the Business Performance?

We decided to approach this topic, because we consider it as highly topical in the context in which the general business environment suffers notable changes due to new trends in the economic, social and political trends worldwide. In formulating the answer to the question that is actually the title of this paper, we start from the fact that the business environment is facing with ever more and complex challenges with a major impact on the measures, procedures and techniques to follow for maintaining an upward performance trend. In this respect, we are going to highlight some arguments that justify the significant, even decisive contribution of the accounting in order to identify, develop and ensure the implementation of the best solutions for business development.