The center of this type of research is the expansion of the frontiers of accounting knowledge supported by the idea that accounting is a social, economic, political and culturally constructed discipline. The link of these investigations with the accounting practice for many is diffuse, but it must be considered that for a theory to be accepted by the scientific community it has to be recognized and proven, which does not happen in short periods, even more so in the accounting field must go through the recognition of the regulatory bodies and the relevance to social needs. The role of academic institutions is fundamental in research processes, they are the matrix for research, but at the same time the source of major problems. The accounting profession will face significant changes in the next three decades. Professional organizations, their members and educational institutions must respond. The three changes evolve intelligent and digital technology, the continuous globalization of information / communication standards, as well as new forms of regulation, are also important challenges for the profession.