Economic environment collegial historical accounting developments in Sonora, Mexico. (1925-1994

Abstract

Collegial life of accountants, is an important source of modern history of accounting in Mexico, since the analysis and recap of his career shows historical moments of the profession, while accumulating actions and behaviors that speak of economic life of its context in a time and moment.
For years Mexico has had a strong cultural and investment of its North American neighbor influence: the US, it accounts has not remained untouched, so that the Anglo-Saxon continental model,, distinguishes USA is historically followed by Mexico in an ad hoc adaptation with a permanent theoretical relationship, a dual dilemma facing one hand the immediate benefit of modernizing and updating its accounting theoretical structure; and other cultural and type of businesses operating in Mexico, which at times makes inoperable accounting concepts Saxons difference. However, it is observed in cultural polychromatic Mexico, as the trend of accounting practice carries significant degree of specialization and technological sophistication, seeking to generate accounting information fairly based on standards regulated by professional bodies exprofeso, particularly Accountants associations and the Mexican Institute of Public Accountants. In this paper, using a biographical documentary and case analysis, an extract of historical find correlation between accounting development in the state of Sonora in Mexico and the different economic times that framed, commenting on each period changes and specializations presents they were given. In order to allow an overview of the road know, circumstances, conditions and peculiarities of the regional accounts in contemporary history.