This paper is an approach to the problem of accounting representation of the reality of organizations. Like any discipline, accounting must give an account of a segment of reality, that is to say, the organizations. Regularly disciplines assume an ontological and epistemological reflection on the reality that they represent, as well as design, develop and implement tools and models to represent it and evaluate them in their logic, validity, usefulness and representative capacity. When these models are not embedded in the dynamics of the objects of represented reality, there is no isomorphism. This is the case of accounting, a discipline that presents a crisis of representation in its exercise by limiting the proposed interpretation of dualism, even when various authors (Mattessich, Ijiri, Garcia, etc..) have outlined alternative proposals such as matrix accounting, triple entry book-keeping, circulatory analysis, , etc. . These proposals are presented as a possibility to overcome the crisis of representation and in its dynamic accounting proposals, they should move from theory to practical applications, to enable a shift in the outlook of the reality of the organizations by the Accounting.