RESUMEN La practica pedagogica de la contabilidad, es un tema poco tratado en el curriculo de las instituciones de educacion basica y media, de ahi que, el objetivo este estudio este orientado a caracterizar el trabajo del aula en la asignatura de contabilidad desde la perspectiva de los estudiantes. El diseno es etnografico1 de autorreflexion sobre la propia practica pedagogica de la profesora, quien lo lleva a cabo en una institucion publica de educacion basica (en Santander Colombia); participan sus estudiantes de educacion media; la situacion problematica surge del desinteres y bajo rendimiento que presentaban estos estudiantes en la asignatura. Los resultados muestran la importancia que para algunos tenia el aprendizaje de la contabilidad, a la vez sus dificultades a causa de la forma de orientarla, lo cual suscita desmotivacion, temores, miedos, estres y apatia, debido a la actitud estricta de la profesora y despreocupacion de algunos estudiantes. El estudio se constituye en una autorreflexion de la profesora sobre su trabajo de aula, a la vez, es una invitacion a los colegas a potenciar su practica desde la propia mirada. Palabras clave: Etnografia, autorreflexion, contabilidad, ser, sentir, querer ser. SUMMARY The pedagogical practice of the accounting is a subject doesn't know very well in the curriculum of the institutions of the Elementary and High Education, for that reason, the aim of this study is oriented to characterize the work of the classroom in the subject of accounting from the point of view of the students. The design is ethnographic of autoreflection on professor's own pedagogical practice who carries out it in a public institution of elementary education (in Santander Colombia); in it participate their students of high education; the problematic situation arises from the lack of interest and low performance that presented these students in the subject. The results show the importance that for someone had the accounting learning, at the same time, their difficulties because of the way to orient it which prompt lack of motivation, fears, fear, stress and apathy, due to the strict attitude of the professor and with no worries of some students. The study is constituted in an autoreflection of the professor on its work of classroom, at the same time, it is an invitation to the colleagues to strengthen their practice from the own glance. Keywords: Ethnography, autoreflection, accounting, being, to feel, to want to be.