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This paper gives a description of the relevance of the Accounting Pedagogical Language that allows us to determine the interaction between different philosophical disciplines, so that the users of Accounting Education may interact and build a didactical expression for the job of the teacher in Accounting Schools. Gnoseological and epistemological instruction, both at the teacher´s side and at the student’s side are considered from three perspectives of analysis: research and its importance in curriculum design, the relevance of education on sciences and humanities, and establishing a foundation for a true academic culture of the Accounting Discipline.

Lenguaje pedagógico, filosofía e investigación: Relación con la construcción de pensamiento y cultura académica en contabilidad