Scientific advances in information and communication technologies in the 21st century have led to an accelerated process of transformation in different areas of life. The training process in universities has not been exempt from this, so teachers and students have constant growth goals in their training. The development of digital skills in society has allowed a faster and more advanced search for solutions to different problems, so accounting science students also require a high development of these skills. New advances and digital skills are essential elements for the development of research skills in students, so an analysis of the state of digital skills and research skills in a sample of accounting sciences students is conducted. The applied instruments allowed obtaining results that show there is a satisfactory development in the students but still distant from those required for their effective performance in professional life so that the development of competences responds to the needs of society in the solution to the problems presented.