%0 Journal Article
%T LOS SISTEMAS CONTABLES ADMINISTRATIVOS: HACIA LA CONFORMACI車N DE UN PROGRAMA DE INVESTIGACI車N DESDE LA TEOR赤A DE LA ESTRUCTURACI車N
%A BARRIOS ALVAREZ
%A CLAUDIA
%A RIVERA ARRUBLA
%A YAISMIR ADRIANA
%J Revista Facultad de Ciencias Econ車micas: Investigaci車n y Reflexi車n
%D 2010
%I Universidad Militar Nueva Granada
%X the purpose of the article is to develop an analytical framework linking giddens' structuration theory to administrative accounting systems analysis and propose since this framework, a possible research program for administrative accountability development from social science analysis perspective. thus, first a synthesis of fundamental analytical categories of structuration theory is presented. then, the characterization of social context, in which it is possible to understand the proposed analysis unit, next to that, some similar studies are synthesized related to critical-interpretative current. finally, this research states new questions and hypothesis that can be developed in future researches. one first hypothesis to prove would be the existence of the structuration theory as a possible research program for theoretical development of administrative accountability.
%K theory of structuration
%K administrative accounting systems
%K management accounting systems
%K research programme
%K management accounting.
%U http://www.scielo.org.co/scielo.php?script=sci_abstract&pid=S0121-68052010000200010&lng=en&nrm=iso&tlng=en