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The objective of the research was to design an accounting management model that would allow decision-making in the Municipal Decentralized Autonomous Government (DAG) of the Canton Cuenca based on obtaining accounting information. Given the methodological nature of this work, it was based on the descriptive with a non-experimental design. The results show that the financial decision-making of this institution corresponds to the Mayor as the highest authority, in coordination with the Financial Department; however, the entity needs to improve current procedures. In this sense, the proposed accounting management model contributes to cover this need, facilitates its application and the optimal use of the financial information provided by accounting, which also serves as a management tool.