Virtual environments have become a relevant engine of the learning system. One of the challenges of these media is to develop with quality criteria, for which, the digitization of the information will have to be adjusted. Hence, the objective of this article is to study virtual environments as a support tool for the accounting learning system. The methodology of this work is descriptive, documentary. The results show variable behaviors in terms of the digitization of information, in relation to quality characteristics, emerging adjustments, training of agents of change and coordination, relevant attributes for a proper functioning of virtual environments, in addition to a high trend to the use of these without a coherent planning system appropriate to reality. It is concluded that virtual environments constitute a support tool for accounting learning, since it contributes to the formation of capacities and skills that allow accounting information to be shown in an understandable, useful, comparable, reliable, pertinent, clear, and easy to understand way. with value of feedback, prediction and timely, neutral verifiable, as well as representative of the facts and economic situations, which must rest on uniform foundations.