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The purpose of this research is to identify the factors associated with the development of Panamanian public accountants, with a holistic vision, in a globalized world; to do this, it was necessary to consult scientific articles published in scientific journals, classic books and internet sites, in order to obtain data that would serve as a response to the research question: What should be the performance of public accountants to maintain themselves in a constant global change? and the objectives of this research. A qualitative, descriptive and documentary investigation was carried out and it was concluded that, faced with constant changes due to globalization, the public accountant, needs to accept such changes, otherwise he will be left behind; that an accountant, with a holistic vision, is closely related to the performance of a person who keeps up to date in his discipline, as well as being multidisciplinary, for the achievement of a professional and necessary quality. But it is recommended that the public accountant must have the desire to increase his knowledge; it is important that he be trained in universities, national and international professional associations, with programs that arouse the interest of being a qualified public accountant, with professional ethics and capable of solving business, accounting, social and environmental problems, corruption and money laundering.