Investigative journalism in Mexico: between ideals and realities. The case of Morelia

The aim of this paper is to analyse the state of the investigative journalism in Mexico, especially the one that is practiced at the local level in the provinces. That is, this research is based upon a case study conducted in Morelia, the capital city of the state of Michoacán. The empirical evidence will show that there is an evident divergence regarding the practice of the investigative journalism: on the one hand, journalists are aware of what this concept involves and they consider that they practice it on a regular basis; but, on the other, the content analysis prove otherwise. In other words, the account of what is actually printed significantly differs from the news workers’ perceptions, because the former shows a poorly developed journalistic investigation practice.

Let's put in order the accounting records and annual accounts of the agrarian processing companies

The substantive legislation on which Agricultural Processing Companies is based has some notable gaps with regard to the pertinent accounting system. There are grey areas concerning compulsory accounting records and their legalization, together with the process for drawing up, checking, approving and depositing the annual accounts.Consequently, in this paper, we will look first at the corporate and accounting records for Agricultural Processing Companies, putting forward proposals in the wake of recent legislation on the legalization of generally applied corporate and accounting documents.A critical analysis will also be made of the entire process of drafting, auditing, approving and depositing the annual accounts and other documents that Agricultural Processing Companies must send each year to their respective regional registries. Legal and mercantile registries will be differentiated from administrative ones and, in this last sense, changes will be suggested with regard to the place and objective of the deposit of such documents.After thirty-four years old, the substantive legislation in economic and accounting matters of the SAT is out of step with the current law, so a review is necessary. Recent regional regulations have not been a real breakthrough in this regard. We assert the existence of a gap between the substantive rules of the SAT and general accounting rules on financial statements, which is unsustainable and it needs a quick legislative action to be canceled.