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Planning and budgeting as symbolic systems articulated to peasant resistance processes: Analysis of an organization from Pierre Bourdieu’s theoretical framework.

dc.contributores-ES
dc.contributoren-US
dc.creatorCardona Hernández, Juan David
dc.creatorHinestroza Rojas, Yuliana
dc.date2013-01-01
dc.date.accessioned2018-09-24T21:10:39Z
dc.date.available2018-09-24T21:10:39Z
dc.identifierhttp://revistas.usta.edu.co/index.php/activos/article/view/4613
dc.identifier.urihttp://hdl.handle.net/11634/13268
dc.descriptiones-ES
dc.descriptionIn order to expand the framework for understanding the role played by accounting in organizations, an analysis from the conceptual elements of the French theorist Pierre Bourdieu, analyzing the situation of an organization of peasant resistance is proposed, identifying articulation of planning and budgeting with the social process set up by the community, seeking to demonstrate how the discipline operates in a context with qualitatively divergent logics from those prevailing in the organizational environment of private enterprise. From this, the planning and budgeting are understood as a symbolic system where there are logics that allow cognition and communication, in a process in which power relationships overlap. Product of a particular form of relationship, accounting is understood as a knowledge in which reality is recreated and built, by a community. It falls under the framework of specific relationships of power that transcend it and penetrate the social construction, beyond the purely economic and financial frameworks.en-US
dc.formatapplication/pdf
dc.languageeng
dc.publisherUniversidad Santo Tomás, Bogotá-Colombiaes-ES
dc.relationhttp://revistas.usta.edu.co/index.php/activos/article/view/4613/4323
dc.rightsCopyright (c) 2018 Activoses-ES
dc.sourceActivos; Vol. 11, Núm. 20 (2013); 55-100en-US
dc.sourceActivos; Vol. 11, Núm. 20 (2013); 55-100es-ES
dc.source2500-5278
dc.source0124-5805
dc.subjectes-ES
dc.subjectes-ES
dc.subjecten-US
dc.subjectAccounting; planning and budget; symbolic system; Pierre Bourdieu; peasant organizationsen-US
dc.titlees-ES
dc.titlePlanning and budgeting as symbolic systems articulated to peasant resistance processes: Analysis of an organization from Pierre Bourdieu’s theoretical framework.en-US
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typeArtículo revisado por pareses-ES


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