Students and accounting professionals have at some point expressed disagreement about the concentrated dominance of some teachers in core areas (costs, accounting, auditing, tax and finance): some are overly technical, others theoretical, legislative, scarce Social reflection, or insufficient pedagogy to transmit knowledge. The article is based on the articulation of four conceptual frameworks: the knowledge to know, to do and to be (education based on competences), the characterization of the philosophical rhomb, the International Standards of Education (IES) and the teaching knowledge of Tardif (2004). The discussion of the problem is approached from the debate between different actors of education: students, teachers, program managers and professionals of the city of Cali, through qualitative instruments of surveys, interviews and discussion groups. According to the dominances evidenced in the results, a characterization was proposed in four knowledges: the theoretical-investigative knowledge, the practical disciplinary knowledge, the knowledge to teach and the social knowledge. The observations of the discussion pointed to the presence of dominance in accounting teaching, and the need to reflect on a balance in knowledge.