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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

    La planeación y el presupuesto como sistemas simbólicos articulados a los procesos de resistencia campesina: análisis de una organización a partir de los referentes teóricos de Pierre Bourdieu

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    Cardona Hernández, Juan David
    Hinestroza Rojas, Yuliana
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    http://hdl.handle.net/11634/26378
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    https://revistas.usantotomas.edu.co/index.php/activos/article/view/1766
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    TY - GEN T1 - Planning and budgeting as symbolic systems articulated to peasant resistance processes: Analysis of an organization from Pierre Bourdieu’s theoretical framework T1 - La planeación y el presupuesto como sistemas simbólicos articulados a los procesos de resistencia campesina: análisis de una organización a partir de los referentes teóricos de Pierre Bourdieu AU - Cardona Hernández, Juan David AU - Hinestroza Rojas, Yuliana UR - http://hdl.handle.net/11634/26378 PB - Universidad Santo Tomás, Bogotá, Colombia AB - In 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. ER - @misc{11634_26378, author = {Cardona Hernández Juan David and Hinestroza Rojas Yuliana}, title = {Planning and budgeting as symbolic systems articulated to peasant resistance processes: Analysis of an organization from Pierre Bourdieu’s theoretical frameworkLa planeación y el presupuesto como sistemas simbólicos articulados a los procesos de resistencia campesina: análisis de una organización a partir de los referentes teóricos de Pierre Bourdieu}, year = {}, abstract = {In 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.}, url = {http://hdl.handle.net/11634/26378} }RT Generic T1 Planning and budgeting as symbolic systems articulated to peasant resistance processes: Analysis of an organization from Pierre Bourdieu’s theoretical framework T1 La planeación y el presupuesto como sistemas simbólicos articulados a los procesos de resistencia campesina: análisis de una organización a partir de los referentes teóricos de Pierre Bourdieu A1 Cardona Hernández, Juan David A1 Hinestroza Rojas, Yuliana LK http://hdl.handle.net/11634/26378 PB Universidad Santo Tomás, Bogotá, Colombia AB In 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. OL Spanish (121)
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    Abstract
    In 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 aras de ampliar los marcos para el entendimiento del rol que desempeña la contabilidad en las organizaciones, se propone, a partir de los elementos conceptuales del teórico francés Pierre Bourdieu, analizar la situación de una organización de resistencia campesina, identificando la articulación de la planeación y el presupuesto con el proceso social que se gesta desde la comunidad, buscando evidenciar la forma en que la disciplina opera en un contexto con lógicas cualitativamente divergentes a las predominantes en el ámbito organizacional de la empresa privada. De esto, se entienden la planeación y el presupuesto como sistemas simbólicos donde se inscriben lógicas que permiten la cognición y la comunicación, en un proceso en el cual se imbrican las relaciones de poder. Producto de unas formas particulares de relacionamiento, la contabilidad es entendida como un conocimiento en el cual la realidad es recreada y construida, lo cual se inscribe en el marco de unas relaciones de poder específicas que trascienden y penetran en la construcción de lo social, más allá de los marcos netamente económicos y financieros.
     

     

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