During the development of the research project Configuration from the scientific field of accounting in Latin America and its appropriation by the accountants; have to do with an international comparative study of multiple cases: Colombia, Mexico and Cuba, by the research group UMBRALES, Cooperative of Colombia University, Santa Marta. We saw the existence the other holistic and ecological research, derived from new epistemologies. From the exegetical reflection on the notion of subject, we can discuss two types of subjectivities in the scientific processes: subjective and objective, whereas the biopraxis as objective reality. However, the current alternative social and human orientations do not exceed the theoretical plane. By that are explained the reasons and limitations of the positivism and empiricism, from the application of qualitative techniques and methods, the ontological analysis of the object of study social and human, and the epistemological argument of the subject of research, in correspondence with the ontic analysis.