The theme developed focuses on the globalisation of the accountant and transformational leadership, showing the importance of this and its evolution over the years. To understand the importance of transformational leadership in the field of accounting, we start from the concept of leadership from different authors in different fields and areas, which highlights the entrepreneurial vision and teamwork to make solvent and recognised companies. It also seeks to raise awareness of the public accounting professional who not only performs his or her own work, but also generates warm working environments where everyone cooperates and feels motivated to achieve both personal and group goals.