INTRODUCTION Constitutes our interest in developing this work, from the comments of the demand in the companies of the intellectual capital, being this the main source of intangible assets in the same ones. However, it is intended to analyze the politics of the modern thought on the superiority of the individuals in the organizations. In the modern world, ahead of the social transformations, occured economic politics and in the advent of the telemtica and the process of globalization, the organizations look for to adapt it the new times. In this context of change, a modern organization, supported emerges in the technologies of the information, acting in net and based on the information. These changes aim at to improve the efficiency of the companies, whom, in turn, they search resulted more satisfactory and bigger to be able of competitiveness in a globalizante market. To reach the desired quality and the efficiency, the organizations must trace the power to decide process in trustworthy and capable a system of information of dimensionar the future, looking for to understand the changes and to establish new necessary routes to the reduction of uncertainties how much to the future (Barbalho & Beraquet, 1995). The current globalizado world if characterizes for a vertiginous progress in the new technologies of the information and the telecommunications.
The accounting, science of the patrimony of the social cell, comes following the evolution, with seriousness and responsibility where knowing it is instrument of the proper survival. More until the physical capital is set in motion by the man, the force is worthy of expression, as value measurable, but, not only especially usable for the attainment of the ends considered for the social cells. JUSTIFICATION This study has for purpose to contribute one to rethink of the operating professional, making the same to reflect on practical its and achievement, as especially formador of cnscios citizens of its paper in the companies.