The main objective of this paper is to examine the impact of the paradigm of the usefulness of accounting on the decision-making process from the perspective of globalization. This involves taking into account the regulatory framework in various countries and the offshore organizations that issue accounting standards (rules) in an attempt to seek global standardization. This is the case of entities such as the IASB (International Accounting Standards Board) which is responsible for issuing International Accounting Standards (IAS) and International Financing Reporting Standards (IFRS). The results of this analysis are discussed from the authors� critical perspective using original sources as references such as Senes and Rodriguez (2002), Centellas and Gonzalez (2006), Tua (1991 and 1996), Belkaoui (1993), and Cheng (2003).