The present paper shows the results of a qualitative research project called International Educational Tendencies Present in Public Accounting Programs, carried out with the scope of characterising educational tendencies found in six accounting programs in Bogota, and for which the notions of education, pedagogy and the theory-practice relation were considered as analysis categories, derived from four educational tendencies such as the German, the French, the Russian and the Latin. Discussion on the results underlines the location of these categories in the orientation documents of the discussed programs. Lastly, the conclusion discusses the possibility of a model of accounting education based on education theories and in that sense is an invitation to further study the subject and take the necessary action..