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This document presents a discussion on the object of study of didactics of sciences and their relationship to new dimensions of accounting discipline, from which teacher notions are determined, on teaching accounting as an academic discipline, in university programs of public accountancy. The methodological design is presented, which includes a critical and mixed approach research, composed of three stages: the first one is quantitative, through Likert surveys, applied to a sample of teachers; the second one is qualitative, which a sample of teachers is questioned through interviews, and the third, develops a saturation of data mediated by founded theory. It is finally concluded that teachers show a separation between epistemological notions and sociological of accountancy and teaching, establishing that teacher thought shows diverse elements in scientific nature, contrary to a speech on teaching which reveals a primacy of disciplinary empirical content.

Modelos de conocimiento científico escolar en un grupo de maestros de programas universitarios de Contaduría Pública