| Summary: | Accounting has a broad activity universe, which requires skilled professionals who are prepared to practice the profession. One possibility is to be an accounting entrepreneur, whose profile requires specific attributes and attitudes. The results reported on in this paper derive from a research developed using the oral history technique, concerning the identification and analysis of attributes valued in the performance of the profession by accounting entrepreneurs from greater São Paulo. A field research was developed, involving face-to-face interviews with a group of seven accounting entrepreneurs of outstanding professional reputation, seeking evidence on the administration of the accounting organization and on the interviewees’ entrepreneurial profile. The theoretical framework was focused on the accounting organizations and the entrepreneurial behavior. The data revealed common attributes and profiles needed to perform the profession among the interviewees and the accounting organizations they manage, such as: they started the organizations in a simple manner, in a family environment; the organizations are structured in a departmentalized manner, delegating powers; they declared having achieved an outstanding position in the accounting segment with great work, dedication and persistence; they execute their activities based on ethics, honesty and seriousness; they look for new challenges and enterprises and target the valuation of the accounting profession.
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