The teacher seeks proximity with the current reality of his/her student through the professional field to build useful knowledge for his/her practice. Teachers' actions must focus on real situations and problems based on everyday situations, and to this end, teachers need to plan in order to understand the student's world so that they can penetrate the incessant search for knowledge. For this, it is necessary to train a reflective, creative and critical citizen to work in the area of Accounting. It is necessary to teach to think, because in the role of support for decision-making, the accountant has to analyze even the profile of the user of accounting information.