Accounting education has been one of the main topics of debate in academia, has even raised the need to reconsider some of the theoretical concepts of accounting as cognitive and epistemological base, because with the passage of time theories that govern accounting, education and training of students, have failed to intervene effectively to social phenomena that affect the discipline, and therefore require professionals to solve them. The main focus of this work is the need to build models of education and training in accounting, in order to understand reality in different contexts, beyond the company as the sole focus of the accounting practice. The implementation of new educational models for teaching accounting, or at least with a new vision, is fundamental to the social responsibility that has the discipline and profession. This means building new paradigms, new methods, new ways of thinking and, of course, new counters.