Our departure point are the questions found in our work as teachers in the Universidad de LaSalle's Faculty of Public Accountability Academic Program. We will discuss about the knowledgeconstruction process. In the first place we make a description about the scientific-method-builtknowledge-related problems, and then we continue with a discussion about two basic featuresin the knowledge building: The need of taking care of the observer in the research process, andthe consensual knowledge building.