The evolution of social, political, economic and environmental issues worldwide, has largely been generated by globalization and this genesis is the "Mega trends of the century" as internationalization of the economy, Knowledge Societies, scientific-technological paradigm (Information Technology and communication ICT) transformation of states, internationalization of the accounting profession (harmonization of accounting standards IAS, IFRS) and Education for the Twenty-first Century (UNESCO). Economic trends and social policy brought about by globalization have been forceful, public accounting profession can not ignore these changes and is a responsibility of our discipline to be updated and continue to build on the theoretical structure that enables the application or that material-ize in the business network