The document presents a discussion about the object of study of science didactics and its relationship with the new dimensions of the accounting discipline, from which the notions of teachers about the teaching of accounting as an academic discipline in accounting university programs are determined. Public. The methodological design is presented, which frames an investigation of a critical and mixed approach, and which consists of three stages: the first of a quantitative nature through Likert-type surveys applied to a sample of teachers, the second of a qualitative nature where it is investigated a subsample of teachers through interviews and a third where a saturation of data mediated by grounded theory develops. Finally, a distance that teachers have between the epistemological and sociological notions of accounting and the teaching exercise is concluded, establishing that the thinking of teachers shows different elements in scientific nature, contrary to a discourse on teaching that exhibits a primacy of disciplinary empirical content.