The Iberoamerican Journal of Accounting, Economics and Management is a refereed academic journal in electronic format with a multidisciplinary approach. It aims to publish content articles comprising juncture, theoretical and empirical analyzes and reflections about the relevant socio-economic issues in Mexico and the world. In addition, the magazine aims to be a platform for the dissemination of relevant new publications in the same field. It is an academic publication that supports a wide range of content about the theory and practice of economic science from approaches and different perspectives that contribute to the dissemination of intellectual developments and examining national and global economic events and also permit nourish the arguments related to the economic and accounting theory. RICEA is intended to disseminate works Academics, researchers, teachers, professionals, technicians and master's and doctoral students in the economic and accounting field, interested in the theoretical and practical aspects of models and interventions whose main objective is the improvement of the education and training practices in national and foreign educational institutions. The mission is to be the way for the socialization of the knowledge of the academic communities that include the economic-administrative sciences for reflection and critical debate, the contribution in the construction of knowledge that results in academic, organizational development in the local environment, National and international.