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This research was developed with the objectives of describing the framework of research training in the Public Accounting Program, determining how this is carried out by teachers, and establishing what is their impact on the academic performance of students. The methodological design was guided by the use of quantitative and qualitative methodologies; therefore, it is an eclectic methodology. The research was carried out at an institute of higher education in Bogotá. The population consisted on 30 teachers and the study sample was with 26 of them. In order to collect data, the study was based on questionnaires or surveys, semi-structured interviews, focus groups, and documentary analysis. The analytical process was done by using the statistical program SPSS, the Word Processor, and then it was done the data triangulation. The research findings demonstrate the need to strengthen the research training in the Public Accounting Program, especially regarding the teachers, the students, the community and the State. [ABSTRACT FROM AUTHOR]