A comparison is made between the attitudes of fifth year student of Accounting at the University Autónoma Latinoamericana have before writing and reading, with the freshmen of Accounting at the University Autónoma Latinoamericana. It makes a contrasting with the results of an open questionnaire that asked about practices and perspectives of reading and writing. Based on an interpretation that is set to define whether fifth-year students hold beliefs similar to those of the first semester or whether on the contrary these have been transformed in a way that strengthens reading and writing as independent learning strategies. We find that these ideas have not only transformed, but have deepened.