Resumen

BARRIOS ALVAREZ, CLAUDIA  y  RIVERA ARRUBLA, YAISMIR ADRIANA. ADMINISTRATIVE ACCOUNTING SYSTEMS: A REFLECTION FROM STRUCTURATION THEORY. Rev.fac.cienc.econ. [online]. 2010, vol.18, n.2, pp.157-176. ISSN 0121-6805.

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.

Palabras clave : Theory of structuration; Administrative Accounting Systems; Management Accounting Systems; research programme; management accounting.

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