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This study aimed to characterize and analyze researches on new technologies in accounting education published on EnANPAD in the period 2005 to 2009. Therefore, it was carried out an exploratory - qualitative research. Data were collected through document analysis. It was found in the evaluated researches, the concern to emphasize the importance of the use and acceptance of new technology in accounting education; the predominance of quantitative-descriptive approach; followed by the technique of the questionnaire in the collect and the statistic on the data analysis. Limitations were noted concerning a greater articulation between theme, problem and research objectives, as well as larger theoretical and methodological consistency. Such difficulties may have affected the results and conclusions made. It follows that, difficulties and limitations of epistemological order, can impair the validity and importance of the researches and, this way larger and scientific contributions to the field of the knowledge in question

Epistemology; Scientific research; New technologies; Pedagogical mediation; Accounting education and research