摘要:This paper has the purpose of analyzing the existent departmental relationship respective accountant and manager position by assessing first the general frame of those two activity areas and then the main leading part which them have to accomplish in a certain company. Then, we shall reduce the debate towards the cross points of these two areas and we shall tackle the connection between companies’ accountant and manager which act in tourism from the interchanged information, legal and human appearance of this connection and we shall analyze the interdependence degree between them taking into account the competences and common interests of both areas. Finally we shall conclude over this connection.