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.

The objective of this document is to demonstrate the potential of the dynamics of systems as a thinking trend which may help in the understanding process and the construction of an accounting paradigm change. This objective is framed inside a wider purpose: to propase interdisciplinary encounters that contribute to the necessary paradigm change. The described problem is studied from the «System Thinking», which is an approach with theoretical framework and representation and simulation tools related to the tapie.