Henceforth, came the perception of farming communities as
a process of backwardness in comparison with other societies. In spite of the rapid development in the technical
side of agriculture in terms of seeds and fertilizers improvement and interest in the development of tools and
equipment used in agriculture, the theoretical side in Accounting Agriculture has not received adequate attention
by theorists accounting thought in different classifications, both academics or committees and councils arising
from professional associations and institutes at least compared with other sectors of the economy. This is due to
the wide industrial and service sectors and their connection with the economy of countries interested in the
development of accounting thought.