In this article the galactic rotation curve is analyzed as an effect of an accelerated reference frame. This phenomenon is the strongest evidence for the so called dark matter. We show that a non-inertial reference frame could explain the experimental data. We also show that general relativity is not enough to complete explain that which encouraged alternatives paths such as the MOND approach. Considering the effect of dark matter as a realization of accelerated reference frames is a simple but powerful hypothesis.