In the truth, the initial development of the countable one closely was associated with the sprouting of the Capitalism, as quantitative form of mensurar the additions or decreases of the placed initial investments to some commercial or industrial exploration. It is not little truth, however, that the market economy and its to blossom had been, in turn, strong supported for the sprouting and perfectioning of the double entries, what it is equivalent to say that an interaction between the two phenomena was verified. Today, the method has application to any type of person, legal physics or, with lucrative purposes or not, that it has necessity to exert economic activities to reach its purposes, exactly that such economic activities is not activity-end. One sees that the allied accounting to the empreendedorismo ahead offers to many advantages for control and mensurao of growth of the company the market. For in such a way it must use of all facetas offered by the accounting the enterprising strategy of the company. The company must have in the empreendedorismo the source of creation of value to the customer, therefore such factor is preponderant face the market lived to the time contemporary and this it must be clearly in the enterprising strategy of the company. As CAVALCANTI (2007) says: The success of the companies is represented by the value establishment, what it can be made in two ways: – creation of excesses of resources for ' ' the ones that keep interest in empresa' ' (stakeholders), that they could partially be used in its totality or, with the purpose to protect or to develop the forces of the organization. – creation of expectations ' ' in that they keep interest in empresa' ' , current or potential, of that it will have capacity to generate an excess of resources and to grow in the future. Thus the company will have a potential fort for the conquest and permanence of its wallet of customers and having had an enterprising vision of innovation and that she adds of solid form to the development and organizacional growth.