Article history: Received 3 August 2010 Received in revised form 10 May 2011 Accepted 16 June 2011 This paper introduces social network analysis as an alternative research method for conducting accounting information systems related research.With advances in information and communication technologies, transaction data are being recorded in electronic form, resulting in a variety of research opp...

This document shows a first approach to build financial Social Accounting Matrix (SAM) for Colombian economy. In order do it, it is proposed methodology real SAM and T-accounts sector. Finally, I get mix up accounts in SAM. particular, this can be used as input IMMPA model.

there is a debate in academia about whether anglo-american accounting is the appropriate system to be accepted without question by all other cultures and people of the world. accounting is the social knowledge which inherently relates to the environment, values, and economic, social, cultural norms of the society in which it is used. so, it is more sensible to consider the requirements, conditi...