| Sumario: | The main purpose of this research is to analyze the curriculum theories that were present in the transformation process of the Accountancy Degree Programme at Universidad de Cartagena, in order to identify the most important contributions to the different curriculum structures as a result of this process. Through an analysis of the information by categories, a wide range of interviews with associate lecturers, and through a comprehensive review of the normative framework related to the accountancy profession to the educational system and to the Universidad de Cartagena as institutional framework, were obtained the main and most significant characteristics of the four transformations that occurred in the programme of Public Accountancy: the strict connection with, the central disciplinary normative, with the context such as the entrepreneurial sector, and at the pedagogical level following traditional models known by their technical approach. By these reasons, the curriculum has been typified as a technical-scientific.
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