i am new in project for company that have bigger enterprise/accounting system based on Visual Basic for Applications (VBA) in Ms Access 97. This application is still alive, they
This is very subjective. VBA has a bad reputation but that's only because it was designed to be a very accessible scripting language for programmers that didn't have a lot of skill. The ultimate irony of using a language like that for a big project is that it takes a very skilled programmer to not let it spiral out of control. Like somebody that understands what you have to do from the get-go when the language doesn't support namespaces, you'd better come up with a very good naming convention from the start.
I can guess why you are asking this question. And the answer is that it is extremely difficult to throw away years of work just because the language isn't appealing. The lodestone for this is Netscape version 6.0, well covered by Spolsky's "Things You Should Never Do".
The best cure for discovering that you work for an employer that has brown-field products is to find another one.