Title: Administrative accounting systems (AAS) thought as systems of social interaction, based on Giddens's theory of structuration
Authors: Claudia Barrios Alvarez; Yaismir Adriana Rivera
Addresses: Accounting and Finance Department, Faculty of Economic and Administrative Sciences, Pontificia Universidad Javeriana, Calle 18 N° 118-250 Cali, Colombia. ' Department of Accounting and Finance, Faculty of Administration Sciences, Universidad del Valle, Calle 4B 36-00, San Fernando Neighborhood, Cali, Colombia
Abstract: The purpose of this paper is to consider the role that the administrative accounting systems (hereinafter AAS) play in the spatio-temporal order of social practices in modern organisations, hence we go over some works by authors related to the critical-interpretive school of thought, such as: Macintosh, Scapens, Boland, Lawrence and Northcott, Lowe, Burns, Englund and Gerdin, synthesising in three thematic axes the uses so far given to Giddens's theory of structuration in the accounting and management research. Those axes are: 1) the analysis of the three dimensions of the structure; 2) how to apply the concepts given by Giddens in the study of the management accounting systems (hereinafter MAS); 3) the diverse conceptions of the rules and routines that compose them. In addition, we intend to look over some new possibilities for studying and extending the comprehension domain of the social character of the MAS, including other analytical categories of the theory still not taken into account and precising such concepts through the proposal of what in this paper is denoted as AAS, interpreted as an interaction system based on the notion of social system provided by Giddens, a notion different from those developed so far in the reviewed literature.
Keywords: theory of structuration; systems of social interaction; space-time; signification; administrative accounting systems; AAS.
African Journal of Accounting, Auditing and Finance, 2012 Vol.1 No.2, pp.130 - 150
Available online: 18 Jul 2012 *Full-text access for editors Access for subscribers Purchase this article Comment on this article