The scientific production represents one of the ways to develop systematic answers to the emerging problems in the world of human needs rationalized through questions, doubts and worries. This study aimed to characterize and analyze researches on new technologies in acconting education published on EnANPAD in the period 2005 to 2009. Therefore, we carried out an exploratory - qualitative research . Data were collected through document analysis and analyzed using content analysis. It found the concern to emphasize the importance of the use and acceptance of new technologies in accounting education by both students and educators. As to the method prevailed quantitative-descriptive approach and technique of the questionnaire on the data collect. Limitations were noted concerning a greater articulation between theme, problem and research objectives, as well as larger theoretical and methodological consistency, resulting in limitations and difficulties that may have affected the findings and conclusions made. We conclude, therefore, that research constitutes an activity directed toward the identification, analysis and solution of problems in different spheres of knowledge, however, epistemological inadequacies can

harm its validity, utility and largest scientific advances.