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The Certified Public Accountant is called to exercise scientific research for the development and innovation personally, professionally, and mainly for the global society that requires his services. This work is that of a scientific researcher, for which it is important that the professional is kept updated not only in the laws and international standards of financial information, but also on scientific research carried out in the field of accounting and that in parallel generates knowledge, doing research. This constant study of the research, coupled with his professional experience and as a researcher, will allow him to know how the scientific knowledge of accounting is and what research is required to generate more knowledge, development, and innovation, as well as more background for future research in his discipline, the latter so necessary, to the extent that the lack of background makes research, development and innovation in science, including accounting, impossible.
Hence, it is important that the Certified Public Accountant, thoroughly review the existing literature related to the problem he intends to investigate, since the background, in addition to subsequently integrating the theoretical framework in any research, constitutes guides to the information that will be required to obtain answer to research questions, contrast hypotheses and generate new knowledge for the benefit of the profession, of its professionals and mainly the global society that uses the services of a profession that, in addition to being scientific, is so complex and
evolutionary that it impacts in a permanent and positive way, the lives of all human beings and public and private companies.
