However, these systems will only be efficient, if they will be able through the condensed data to supply the information that if wait of patrimonial reality. In this context, he is the Accountant, responsible in giving relevance to the data that will serve of base for the information. 3 the CHANGE IN the PROFILE OF the PROFESSIONAL the changes in the world-wide scene, with the globalization, the advances of the technology, had excessively influenced the world of the businesses, these changes had not only affected the profile of the enterprise relations, as they had come to cause changes the profile of the countable professional, whose work was not only differentiated in the use of the information, as well as in the relevance of its activities. The diverse functions carried through by the Accounting, as bookkeeping, elaboration spreading, analysis and control of the countable data, had been affected deeply in its methodologies. The current procedures used in the Accounting to reach its objectives had evolved excessively. The introduction of the nets, became possible the virtual communication of the Accountants with the public agencies, to the step where if it verifies changes in the composition and structure of the organizations. The information technology was increased to the countable universe as form of reply to the new requirements of the market, translating changes in the profile of the professional.

The advances technological, the computer science and the advanced systems of countable communication, had finished for dismissing that old figure of keep-books given to the countable professional per many years. The programs already carry through the four operations, assimilate the information and elaborate the countable demonstratives, adjusting them as the chosen reality. also elaborates analysis statistical. Fitting therefore, to the Accountant, the explanation and interpretation of the patrimonial phenomena, being necessary for this each time more the intellectuality in the countable knowledge. One notices, therefore, that the work of the accountant is not losing space and nor neither it tends to disappear.