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ICTs play a fundamental role in the transformation of our society, since it has transformed the human being over the years adapting to the different global and technological scenarios that are presented. This forces us to seek the most appropriate means for including the tools that will support us in the educational process. Our university applies the ICTs to the academic programs of masters as an innovative strategy for the semi-face-to-face mode, using the competences that guarantee the access to a relevant learning that responds to the need of a methodology for the accounting research.