First clear, therefore they need elucidative objetividade, without extreme divagaes techniques. Seguidamente trustworthy, a time that decisions taken from sources suspicion produce resulted disastrous. Thus, the professional must, necessarily, know techniques of managemental accounting, so that she takes care of these new demands. Although if he emphasizes such characteristics, he fits to point out, however, that diverse accountants resist the changes imposed for the new scene of century XXI. Many of these tied academic formations that had had.

The companies currently demand high level of professional ability of the accountants. This ability must be formed by the interseco of the joint knowledge, ability and attitudes. The future will be of who to know to create strategically, that is, of that to know to use itself of the information to add greater value to the consisting patrimony. Soon the central point for the success in this new century must be the knowledge and not it information. The knowledge must have priority on the information. With the globalization, it still appears, a new profile of professional, which must more be flexible, studious and chemical preparation to know the trifling details of its profession, not more only in national, but also international level. Thus appearing the necessity of a capable professional of if adapting to the diverse aspects demanded for the companies.

ARRUDA (2007, p.17), says in them that: The ideal professional is that one that potencializa the communication, the interpretation of data, the flexibilizao, the functional integration and the generation, absorption and exchange of knowledge. He must be capable to operacionalizar its professional knowledge in integrated way its aptitudes and lives deeply sociocultural, acting pro – actively as agent of the innovation process. Beyond this gamma of ability, also the capacity is demanded to the professional to develop multipurpose varies tasks becoming a multi-functional worker, with responsibilities on the work, acting in teams in accordance with the strategies organizacional in which this inserted one, innovation and creativity.