The development achieved in the last ten years by emerging economies creates new challenges for organizational competitiveness in global markets, which requires highly skilled people in management sciences. Theoretical framework, labor market, economic growth prospects, capital market and financial trends, point to the need for financial managers to improve value creation and the preservation of the “health” of the economic and financial systems. The financial manager requires knowledge of economics, accounting, management, marketing, research, information systems and languages, and be linked to a learning system that allows developing knowledge, skills and values consistent with a dynamic environment.