One perceives that these are still very restricted subjects and tools and that little hears to speak in area of the accounting, but that after adopted they go to bring many benefits for the classroom, being simplified and facilitating the work of the maranhenses accountants. To collect information. Information is to be able. The achismo is not possible to take no decision on the basis of excellent. Therefore the accountant must if he strengthens continued to increase its knowledge under all the possible forms, must have deep knowledge of what he wants and what makes. It must search new information and always learn everything what it will be related with its business (customers, suppliers, partners, competitors, collaborators, etc.). In this aspect, CONSENZA (P.
61, 2001) emphasizes that: Those professionals who, today, still are imprisoned to the past and alone know, exclusively, the accounting, in terms of ' ' departures dobradas' ' , debiting and crediting without adding no value to the company, they will be with its counted days. Therefore, even so the countable professional of the city of So Lus acts massive in the sphere of the micron and small companies, nothing exempt to it of the search for an accounting that adds value to its customers, a time that the trend contemporary points with respect to this. In other words, that professional who if finds in the zone of comfort of the mere fiscal accounting, will have that to adjust themselves in such a way to the new molds demanded for the competitive market, how much for the new legislation, duly warned to be to the edge of the standards pled on the part of the companies. Leadership. It is to be capable to motivate and to influence people, to be somebody where all trust, is to know to delegate tasks, and to define objectives leading the people in direction its ideas or solutions of problems. Doctor Jayme Albin might disagree with that approach.