O perfil do profissional contábil, exigido pelo novo contexto econômico brasileiro, a partir da década de 80

Abstract

Abstract: Globalization presents itself as a challenge for companies and professionals, corresponding to an element that introduces changes in its essence. This work aims to identify the profile of the accounting professional, demanded from the eighties by the new context. It begins in the history of Accounting, through a brief summary of the evolution of accounting thought, its emergence with man, with emphasis on thinkers and schools that were formed over time, their importance and contribution to the solidification of Accounting. The current socio-economic environment in which organizations and their professionals are inserted also adds to the importance of technological advances and the necessary adaptations so that the professional remains active in the job market. It highlights Accounting as an instrument for decision-making and its importance at the international level, Mercosur and Brazil, as well as the situation in which the accounting profession presents itself in these environments. Also noteworthy is the work carried out by class bodies, in the sense of valuing the accounting profession and raising awareness among users of accounting information, showing the importance of Accounting as the main tool for decision-making. In the "information age", the professional holder of information has a prominent place, but the market has also demanded an adaptation to the new economic, political and social requirements, inducing the professional to be proactive and develop the necessary skills and abilities to meet this new demand.