摘要：This study aimed to characterize and analyze researches on new technologies in accounting education published in the EnANPAD during the period from 2005 to 2009. Therefore, an exploratory-qualitative research was carried out. Data were collected through document analysis. The concern of emphasizing the importance of the use and acceptance of new technologies in accounting education was one of the findings in evaluating such researches; another finding was the predominance of quantitative-descriptive approach; followed by the technique of questionnaire application in the collection and in the statistical analysis of the collected data. Limitations were noted concerning the lack of a greater articulation between the research theme, problem and objectives, as well as the lack of a larger theoretical and methodological consistency. Such difficulties may have affected the results and conclusions. Our conclusion is that difficulties and limitations of epistemological order can impair the validity and importance of the researches, and likewise also impair more scientific progress and contributions to the field of the knowledge at issue.
关键词：Epistemology; Scientific Research; New Technologies; Pedagogical Mediation; Accounting Education and Research
