Over time accounting has been a topic of debate due to the conceptual confusion between science, technique and technology. The objective of this article is based on several articles by scientists, is to define it from the perspective of a technique. The methodology used is bibliographical-documentary research and comparative analysis of several authors in previous studies. The results state that accounting is technical in nature, since it is produced through a system process that analyzes data and applications of regulatory procedures such as IFRS. Its purpose is to provide information when it is appropriate for decision making, removing it from the theoretical and technological context. In conclusion, accounting is a technique that is applied and focuses on practicality for solving quantitative problems. The result would be imperative that the institutions issuing their IFRS accounting standard and rule speak out and give their opinion on the subject. Nowadays, new challenges arise in terms of accounting research, seeking the construction of theoretical positions in response to emerging problems.