While most executives rely on their reasoning and on ideas promoted by the modern management concepts, it is generally accepted that the possibility of assessing economic benefits either in advance or even retrospectively is almost impossible. This paper intends to present a model for explaining and predicting management decisions using the accounting information. For in this purpose, we bring to attention the concept of Total Quality Management, analyzing it from an organizational perspective. The developments, the application and the assessment of Total Quality Management techniques within enterprises result in a more effective utilization of specific knowledge in decision making leading to an increased efficiency and at the same time to the improvement of quality and performance. Even though the concept proposed to analysis is not new, what is new is its connection to accounting as a relevant provider of information.