Abstract: In this research, we aim to highlight the convergent and divergent aspects that exist in the communication between the managers, who request the financial and accounting information, and the professional accountants, who provide it. In order to develop this research, we used the questionary method and processed the resulting data through the SPSS application, in the form of descriptive statistics/univariate analysis on one side, and bivariate analysis and the study of the hypothesis with the help of the Pearson correlation coefficient on the other side.