The approach to a research work involves the development of an open methodology, which allows approaching the phenomenon to be investigated, enhances the qualities of the researcher and responds to the logic of the scientific method. The methodology is a path that guides the researcher to approach knowledge with scientific rigor, responds to research questions, increases knowledge and improves the quality of human life. The objective is to develop a practical guide for the elaboration of application works of the administration and public accounting careers, describing and explaining its constitutive elements. The purpose of the practical guide is that students of management and public accounting application work achieve a sufficient level of confidence that allows them to face the research to be undertaken in a good way. Its elaboration requires continuous accompaniment and guidance, to recognize what a research problem is and from there to guide so that the process is and achieves the culmination of the goal, to present and approve the application work.