Board Thread:Lore Discussion/@comment-24986094-20140526090540/@comment-16047389-20140528132849

Yep. The Imperial Pantheon was a conglomoration of the least controversial Ayleid gods, such as Akatosh, with some of the Nordic gods, such as Kyne (renamed to Kynareth) and Dibella.

Also, Akatosh and Alduin are not the same being. Time and time again in Skyrim, the player is told that Akatosh gave the Dragonborn his blessing for the purpose of defeating Alduin. The Greybeards make this especially apparent when they tell the Dragonborn this.