accounts throughout history has been influenced by their environment, this influence has been developed through building a relationship that has allowed the accounts to be able to respond to reflect changes in the environment, as well as the ability to influence them. From the above statement can be revealed the following questions ?What are the elements considered by the accounting environment? ?what is the impact of these elements in their development? And finally The accounting education considers these elements in the environment? In search of answers to the questions posed, the work focuses on identifying environmental elements and their relationship to the development of accounting and its inclusion in accounting education, for it seeks to identify, theoretical and as their incorporation into the accounting processes.