Triangulation is a powerful technique and tool that facilitates the use of multiple methods for the articulation and validation of data through the crossing of two or more sources. It is convenient to conceive the triangulation considering the variety of data, researchers, fieldwork, theories, as well as methodologies that will serve to contrast the information obtained in the fieldwork, the theoretical position and position of the researcher, depending on the dimensions of the study variables. It is from this tool, where an interrelation of the different estates -data, researchers, work of fields, theories, among others- is established that a dialectic process is concretized among them, generate new knowledge of the object under study, which arise through the qualitative and quantitative instruments of the investigations referred to the administrative and accounting sciences.