The theme developed focuses on the globalization of the accountant and the transformational leadership, showing the importance of this and its evolution as the years have passed. As companies are currently looking for leaders in their work teams as an effective base to improve productivity and have a better working environment, it is important to have an accountant with transformational leader vision that seeks effective solutions to different situations that arise. In order to understand the importance of transformational leadership in the field of accounting, it is based on the concepts of leadership in different fields and areas, where the entrepreneurial vision and team work are highlighted to make companies solvent and recognized. It also seeks to raise awareness about the accountant where he does not only seek to carry out his own work but also to generate warm working environments where everyone cooperates and feels motivated to achieve both personal and group goals.