Therefore, he fits to all countable classroom to spread the necessity and importance of the accounting for the companies as tool of management, data the subsidies supplied for science in the excellent process of management of the businesses. Observing the line of the time, the variations suffered in the enterprise environment throughout the decades are perceived. Together, the accountant, as informing of the companies, passed for transformations. Initially its functions restricted it the operational activities, such as: verification of taxes, leaf elaboration of payments, etc. In the current scene, on the other hand, is required of this professional a more present performance in the taking of decisions. Said of another form, each time is perceived more, the presence of the managemental accounting as preponderant factor for the accountants.
According to DORNELAS (2005), it teaches in them that: The current moment can be called the age of the empreendedorismo, therefore they are the entrepreneurs who are eliminating trade barriers and cultural, shortening distances, globalizando and renewing the concepts economic, creating new relations of work and new jobs, breaking paradigms generating wealth for the society. Thus being, in acentuadamente competitive the current enterprise scene, the simplria accounting of fiscal matrix more does not gravitate as with priority. For the opposite, the professional who not to insert itself in the accounting of the businesses, that not to adopt an enterprising spirit, certainly will not pass for the bolter of the great companies. This because the taking of decisions, more than verification of tributes, appears as part-keys in the success of these corporations. What he means to say that the accountant acting as subsidiador of these taking of full decisions will be able to supply to the manager conditions good choices, without intuitividade, that is, he will supply what the company more search: positive results. In this direction, it is possible to see some expectations pled for the administrators of companies, such as: clear and trustworthy countable information.