The development of this research exercise from the institutional perspective represents a contribution to the promotion and strengthening of the missionary axis of research as a basis for teaching and the social extension of Higher Education Institutions (IES), also allowing the contribution to the accreditation indicators of the public accounting and development programs to integrate the problem-solving curricular model. The findings of the investigation, additionally, will become useful information for the reinterpretation of the reality of the territories and the construction of knowledge from the accounting profession in the face of the new challenges of humanity; thus achieving evidence of the need for ontological links with interpretive research, establishing didactic strategies for accounting research, which can be adapted in the development of future academic processes of HEIs for the construction of knowledge; actively linking students and teachers with the socio-ecological and economic regional, national and international reality taking as a starting point the cycle by ontology; transiting through epistemology and ending with the methodology.