The Sonoran Institute of Chartered Accountants AC Professional Association of Ciudad Obregon, Sonora, in the historic setting of agricultural development in the Yaqui Valley 1955

Abstract

 Professional development  of accounting has a direct relation to the economy of the region, which promotes an adaptation and generation of skills and knowledge to the extent of business and economic plan is responding to new or modernized economic activities.

In this paper, we study through historical research the influence of the history of the region, its businesses and entrepreneurs in the creation and definition of the collegiate accounting and in particular the school of public accountants in Cd. Obregón, Sonora, as evidence of momentum and expertise that public accountants northwest of the country have experienced. The narrative of the work describes the vision, national and state accounting practice in the time Sonora requires professional care management business, mainly agribusiness,  rescuing the features and visions of the moment.