Nowadays, the world is in the era of openness and free trade agreements, an era which requires the development of
strategic plans that enable people to stay in situation of competition. We must recognize that trade agreements are
unfair to the Third World countries, but the option of turning inward will not be less dangerous than opening up to
the other without having the competitive ability, which means an inevitable globalization, therefore, if the
agriculture sector, like any other sector, does not exceed the traditional methods of production in all its stages and
become a strong competitor, it will erode bit by bit until it vanishes. Since decisions will be taken properly without
the availability of appropriate information, the accounting as an information system is supposed to play an
important role in supporting the decision-maker in the agriculture sector in a way no less important than the role of
accounting in other sectors, especially the accounting systems in agricultural activities are no different than in any
other economic facility, whether industrial, commercial, or service one. It is the measure of the cost, the services
design, the planning and control, and the financial reporting on development of the agricultural facilities.