The structural, optical and electrical conduction properties of (Li/Cu,N):ZnO codoped thin films synthesized by the sol-gel method were investigated by field emission scanning electron microscopy (FESEM), x-ray diffraction (XRD), transmission and absorption, photoluminescence (PL) and I-V measurements in order to bring evidence of the formation of acceptor centers by dual-acceptor codoping processes. The (Li 3%,N 5%):ZnO films consist of crystallites with average size of 15 nm, show 95% transmission in the visible region, and an optical band gap of 3.22 eV. The PL spectra show emission maxima at 3.21 and 2.96 eV which are related to the emission of acceptor centers and the presence of defects, respectively. Li occupies interstitial sites and may form Lii-N(O) defect complexes that act as acceptor centers. The (Cu 3%,N 5%):ZnO films consist of crystallites with average size of 12 nm, and exhibit 90% transmission in the visible region. The PL spectra reveal band edge emission at 3.23 eV and defect related emission at 2.74 eV. In the (Cu,N) codoped films, copper substitutes zinc and adopts mainly the Cu(1+) state. A possible defect complex involving Cu and N determines the transition from n- to p-type conductivity. These findings are in agreement with results of electronic structure calculations at the GGA-PBE level.