Ahead of this context, the globalization can be considers as a resultant aspect of the technological evolution, therefore currently, can receive and send information on line, keep a conversation in real time, and until closing a business in few minutes, without if the displacement or trip for other places needs. With the advent of computer science, the organizacionais processes, the before wasted volume of data in the mechanized process had been changed that was insufficient, start to have a specific treatment, the information flow are changedded into the propeller spring of the taking of decisions of the companies and are used in its systems in its diverse levels, for the most varied using. Breda (1999, p.38), affirms that: … the Accounting developed in reply the changes in the environment, new discoveries and technological progressos. It does not have reason to believe that the Accounting does not continue to evolve in reply the changes that we are observing in our times (Breda, 1999, p.38). With constant changes in the economic, social context and politician, and in the organizacional structure of the companies, as it is the case of the virtual companies, the Accounting starts to assume new challenges, translated for the volume and the complexity of the transactions that involve the operations of the companies in general. Padoveze (2000), one of the consequences of the technological development in the Accounting, can be verified in the increase of the automation degree. Tasks previously carried through by specific manual processes are developed inside of softwares, diminishing the flow of papers and documents in the company, an example of this, are the routines more frequent than they had inside passed to be carried through of the systems, as it is the case of: launchings of debit and credits, fiscal book bookkeeping monthly, temporary balance sheets, Patrimonial Rocking, Demonstration of the Year-end results, among others.