Research plays a very important role in the contexts of each of the countries, because it is from the research process where knowledge is validated to mitigate the problems that emanate in their development as such, for this it is necessary to establish methodological foundations effective and coherent in the preparation of articles in such a way as to facilitate and strengthen unpublished knowledge within the sciences for which they are elaborated. Although there are prototypes of research communities, within our country, it is imperative to establish through a general vision the effective foundation that, in some way, can improve and strengthen the ability and ability of students at the higher level -masters and doctorates- the capacity and skill in the production of scientific academic articles or writings, whatever their gender, inducing in them a critical, reflective and argumentative capacity in the problems related to administrative and accounting sciences.