In the integral training of the student from the Being, to know, to know-how and to know-how to-be; the American University Corporation within its pedagogical model assumes a systemic model, self-regulating constructivist.; teaching and learning revolve around building knowledge from collaborative work, enabling student training. The constructivist model has its roots in philosophy, psychology, sociology and education. the verb build comes from the Latin struere, which means 'fix' or 'give structure'. Constructivism offers a new paradigm for this new era of information motivated by new technologies that have emerged in recent years. With the advent of these technologies (wikis, social networks, blogs...). In this model learning is active, not passive. people learn when they can control their learning, which generates a relatively permanent change in associations or mental representations as a result of the experience. Teaching addresses discrete learning strategies and models, Those addressed in this space are the Socratic Dialogue for the Development of Critical Thinking that seeks to develop skills in the students of Public Accounting that allow them to perform a reflective critical analysis and the methodology of Applied Projects in which the student is taken, individually or in a group to project something concrete and to execute it, giving you the opportunity to check ideas through your app and stimulate creative thinking.