This Essay develops a meditation on the questioning: Why Research in the field of Accounting Sciences, should be good? .This reflection lies in the search of improvement, the importance of research in the field of accounting sciences and the interest to investigate in matters of training and continuous updating of the Professionals in the Accounting Discipline; during the exercise of their practical tasks, professional, teaching, research and as last, but not least, the student´s statement in which we have our hope, as responsible and future executer of this discipline. Therefore, this Essay concludes that research in the Field of Accounting Sciences is important because it establishes, reviews and ratifies the propositions that make up the accounting theory; as well as, the principles, rules, criteria, postulates, norms, pronouncements, methods, techniques, instruments and terminology that govern the study and accounting research. The investigations of the International Accounting Standard Board are examples of this type of objectives. As for the accounting professional, the research pays back the skills and competences appropriate for the professional practice, also as a technique for their teaching activities that allows the students to recreate their knowledge.