This conceptual research analyses IT support for management’s actions. The general framework of this research is given by the issue of information management and corporate governance in the global economy. It is a field for reflection and research, given the accounting and managerial practices oriented towards audit and advice. A framework is proposed in order to analyze managerial choices at a strategic and also operational level. The origin of this framework lies in the concept of dynamic competitiveness which shows that managers make decisions based upon criteria grouped in 4 categories.