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The present study had as its aim to understand the epistemological foundations of the organization of the Accounting professor ́s work at the university level. In order to achieve its goal, the professors ́educational trajectory and their introduction to the teaching profession were characterized. The epistemological conceptions and the methodological categories of the teaching process that organize the Accounting professor ́s work were also identified. The central issue of this doctoral dissertation consisted in defining the epistemological components of the teaching process which organize the Accounting professor ́s work. In order to respond to that issue the qualitative approach was adopted, and the explaining principles of Man and Labor were taken as reference. From this theoretical axis, the importance of social, historical and cultural relationships in the constitution of the subject and his/her human condition was emphasized as well as his/her multifarious possibilities. The empirical research was undertaken at four universities, encompassing 28 (twenty-eight) professors. All the professors involved in it have a Bachelor ́s Degree in Accounting and teach Accounting subjects. The present work leads to the conclusion that the teaching of Accounting at the university level demands responsibility because, besides the competence in specific fields and knowledge of the human development, without discarding the capacity to use convenient methods in order to enable students to achieve the required competence, it is necessary to insist on human solidarity and on the preservation of the human world. Such a collective sensitiveness will become visible in the Accounting professor ́s activities when his work is imbued with a critical and emancipating understanding ot the Labor category.

De Contador a Professor: a trajetória da docência no ensino superior de contabilidade Marcos Laffin Santa Catarina: Imprensa Universitária.