This paper makes different reflections around the theoretical evolution of accounting, for that, it makes allusion to methodological perspectives used by other authors, such as paradigms and investigation programs. It talks about the main classical doctrines of accounting and some contemporary, all of them from a functionalist perspective. The article is oriented to the basic formation in the accounting theory, which can be appropriate to use it as a text in the class room. It also exalts the role of accounting as a social discipline and in some way its impact in the organizations is described.