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Administrative accounting systems (AAS) thought as systems of social interaction, based on Giddens’s theory of structuration

Administrative accounting systems (AAS) thought as systems of social interaction, based on... 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: 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png African Journal of Accounting, Auditing and Finance Inderscience Publishers

Administrative accounting systems (AAS) thought as systems of social interaction, based on Giddens’s theory of structuration

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Publisher
Inderscience Publishers
Copyright
Copyright © Inderscience Enterprises Ltd. All rights reserved
ISSN
2046-8083
eISSN
2046-8091
DOI
10.1504/AJAAF.2012.048050
Publisher site
See Article on Publisher Site

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: 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.

Journal

African Journal of Accounting, Auditing and FinanceInderscience Publishers

Published: Jan 1, 2012

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