Theodore Roosevelt expressed so well the need and effectiveness of natural resources “To waste, to destroy our natural resources, to skin and exhaust the land instead of using it so as to increase its usefulness, will result in undermining in the days of our children the very prosperity which we ought by right to hand down to them amplified and developed” in parallel with his statement that "Human beings are unique in that they can learn from others' experience, but also through its refusal to make use of this capacity". Some companies use the knowledge of professional accountants to manipulate figures contained in the annual accounts, without paying attention to detect when "creativity” exceeds the limits imposed by law. Sometimes, professional accountants are convinced on the one hand by incompetent managers, and on the other hand if the business downturn of the need for improvements in the figures in the annual accounts. When asking why a company with the object of catering and tourism would resort to the practice of using creative accounting, the answer is clear from the application of the trends in the field and from the differences that emerged from the accounting procedures used by companies and the moment they are adopted