This paper is a result of theoretical character, derived from a doctoral study in the frame of Mathematics Education, and its proposal is to describe important similarities and differences between the model of van-Hiele and Pirie and Kieren theory, and which have been theoretical frameworks of some educational experiences for understanding mathematical concepts. Initially, some backgrounds are considered in context itself, and after to be compared through descriptions and the respective nomenclature that each postulated level exhibits and so for characterizing them in order to achieve the respective conclusions. So, it is about to highlight some elements to argue the relevance of some theoretical framework or another one, according to any research purposes considered within the framework of the understanding of mathematical concepts.