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The Accounting Discipline searches permanently its place in college and in scientifi c knowledge. Its academic status has evolved in multiple directions. In the last seventy years, the predominance of the economicist and neoclassic view has taken to a further separation between Academic Accounting and Practical Accounting. At the same time, the prevalence of work-oriented college education puts a lot of pressure for a teaching focused on training. These circumstances justify reworking the question: Is Accounting an Academic Discipline? This paper is organized out of this question and to look for an answer asks for the foundations of the discipline. It also explains the proposals of several Anglosaxon Accounting Schools to give such foundation and sketches an alternative view that links foundations and context for the development of a different accounting. The proposal is supported by the arguments of the Accounting School as a Social and Institutional Practice.

Pensando los fundamentos de la contabilidad como disciplina académica