The accountant investigation is scarce, constituting a limitation for the economic and managerial development; for it in the Peruvian university context the Peruvian University Law one has come implemented and supervised for the National System of Evaluation, Accreditation and Certification of the Educational Quality (SINEACE). For these motives the Universidad de Ciencias y Humanidades education have implemented a program of formative investigation with subjects focused in the scientific writing. The objective of this research is to describe the process of education and learning of the students of the first cycle of the career of Accounting. One concludes that the students can come at comprehension levels inferential with texts of its interest and the essays writing needs to teach to select reliable sources, of the meticulous review of the written, of the feedback on behalf of the teacher (something that no software can do).