The journal opens its reading and consultation towards different approaches to exploration and consultation of Nobel and consolidated researchers, with an openness to theoretical and practical knowledge in the social, economic, administrative and accounting sciences. Each of the articles presented by the journal, have been reviewed by specialists of the subject, with the interest of disseminating informed and solid works that give a starting point to continue advancing the conjunctural integration of knowledge and evidence of the development of the organizational sciences, as a reflection of economic reality. The journal is published in the city of Hermosillo, Sonora, Mexico by the Accounting Department of the University of Sonora, attached to the Division of Economic and Administrative Sciences with an international and open science approach, counting on its editorial board, editorial committee, and arbitral scientific body with national and international members and evaluators. Publication: three times a year