Globalisation is a process of socio-economic, cultural, political and social integration between countries. Within this context, it can be seen that accounting is also being impacted today.

The profile of the accountant today is that of a person who has acquired technical and social knowledge as a result of the huge national and international market. It is known that this will only become possible with constant and in-depth updating of knowledge, to consolidate a theoretical and technical base, as well as the study of strategies for total integration with the company in which they work.

It is impossible to analyse company accounting in isolation from legislation, be it corporate, commercial, tax, civil, constitutional or labour law; or from the context of management transparency, social responsibility, contemporary business ethics or the role of government. The modern accountant needs to know that these strategies also encompass companies' concern not only for their own health but also for the physical fitness of their employees: to be simultaneously 'pro-people and pro-profits', both moving together on the right path towards excellence.

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