The movement of appeared the Organizacional Development to leave of 1962 it aims at to improve the performance of the groups of people in the company. It has as objective a series of factors amongst them to increase the levels reliable enters the members of the organization, to collate the problems and not to hide them, to create an environment in which the authority is increased based in the knowledge and social ability. Conquanto, the necessity of a possible change in the organizacional structure of the entity alone obtains to be glimpsed when some specific points of the behavior of the individuals that compose the activities of the company are identified. All necessary change to be made of gradual and planned, rational and efficient form, to each time that if lives an organization it acquires one adequate politics its nature. The changes are necessary, perhaps but of form none can be made to, this process requires caution, so that this change becomes a solution instead of a great problem. In this context, the organizacional culture nothing more is of what a set of system, beliefs and values, shared for the members of an organization it is what they differ ones from the others. Each organization has its proper culture which determines its systems of information and its methods of execution and work. Thus, the professional of the countable area appears as an agent of changes, and as such this professional must show its diverse abilities.
The accountant is the angel of the guard of a company, becoming its deep expert, being able of this form to act in its continuity and growth, searching and to disclose the information in the diverse activities that compose the company, REFERENCES CURRY, Antonio. Organization and methods: a holistic vision. 7.ed. So Paulo: Atlases, 2000. HALL. Richard H. Organizations: Structures, processes and results.
So Paulo: Pertinence Hall, 2004. MAXIMIANO, Antonio Cesar Amaru. General theory of the administration: of the urban revolution the digital revolution. 6.ed. So Paulo: Atlases, 2010. OLIVEIRA, Djalma de Pinho Rebouas. Systems, Organizations & Methods: a managemental boarding. 14.ed. So Paulo: Atlases, 2002. ROBBINS, Stephen Paul. Beddings of the Organizacional Structure. In: ROBBINS, Stephen Paul. Organizacional behavior. Translation technique Reynaldo Marcondes.