Ahead of as many elencadas characteristics we can perceive that an accountant is not enough to have only good ideas, will force and determination, is necessary much more, is necessary a more holistic vision of the market, to know to search solutions, possibilities, innovations, confidence, responsibilities adding more value to its products and services. To be an enterprising accountant is to have abilities managemental techniques, staffs and, to take its proper business to the desired success. If the maranhense accountant to adopt these characteristics, will have the found aptitudes most common in the entrepreneurs, more possibilities will have of being successful. To think of creative form, not to think equal to excessively, is a differential to arrive itself at the success. Therefore the accounting and the empreendedorismo cannot be treated as distinct subjects, therefore one complements the other and both, as much the accountants how much the entrepreneurs are ‘ ‘ tomadores’ ‘ of decisions. An accountant formed without characteristics of an entrepreneur, probably will not be a success professional, in the same way, an entrepreneur who mounts the proper one I negotiate and that he does not use of the basic concepts of accounting, probably he will not get success in its enterprise. The ideal is to together join the characteristics of a good professional of the accounting with the ones of a good entrepreneur, thus forming a mixture that will form a success professional. Conclusion As fast changes is occurring in some sectors, economic, politicians, financiers and cultural, the work of the professionals is being differentiated.

In this context of increasing globalization competitiveness, the maranhenses accountants need to search concrete and objective ways to adapt itself to these transformations, where the accountants need a formation scientific technique and to develop specific activities of practical the countable one, with capacity of externar values of social responsibility, justice and ethics, they need to have ability to understand action critically, analyzing the organizations, anticipating and promoting its transformations. In a globalizado world the ability necessity is increasing, attitudes enterprising spirit and professionalism, an able and qualified professional only can offer a quality service. In this new time, the knowledge becomes if the well most important one for a managing accountant, however knowledge is not only enough, she is necessary for in practises and to make. This elapses many times of the enterprising spirit. For Dornellas (2001 apud THIMMONS 1985, P. 38), ‘ ‘ The empreendedorismo is the one quiet revolution, that will be for century XXI more than what the Industrial Revolution was for century XX.

The entrepreneur possesss characteristics differentiates who it and always is pledged in perfecting them. She is the person who wants to learn, searchs the self-knowledge and update in relation to the way where she acts. For the maranhense countable professional if to keep today in the market, and to take care of to the new profile of the companies it must adopt the characteristics of an entrepreneur to have a differential, to break paradigms and if to place ahead of better conditions to face the work market. The way of an entrepreneur is a permanent process of learnings in relation to the constant changes that the enterprise environment provides.