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Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración

Author

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  • Claudia Barrios Alvarez
  • Yaismir Adriana Rivera Arrubla

Abstract

El propósito del artículo es desarrollar un marco analítico vinculando la teoría de la estructuración de Giddens al análisis de los Sistemas Contables Administrativos y proponer a partir de este marco, un posible programa de investigación para el desarrollo de la contabilidad administrativa desde la perspectiva de análisis de las ciencias sociales. Así, se presenta primero, una síntesis de las categorías analíticas fundamentales de la teoría de la estructuración. Luego, se presenta una caracterización del contexto social en el cual es posible comprender la unidad de análisis propuesta, posteriormente, se sintetizan algunos trabajos de autores relacionados con la corriente críticointerpretativa alrededor de este tema. Finalmente, esta investigación plantea nuevas preguntas e hipótesis que podrían trabajarse en futuras investigaciones. Una primera hipótesis a comprobar, sería la existencia de la teoría de la estructuración como un posible programa de investigación para el desarrollo teórico de la contabilidad administrativa.

Suggested Citation

  • Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla, 2010. "Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
    • Handle: RePEc:col:000180:011629
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    References listed on IDEAS

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    More about this item

    Keywords

    Teoría de la estructuración; sistemas de información administrativa; programa de investigación; contabilidad administrativa;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M54 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Labor Management

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