The following research seeks to contribute in understanding how Administrative Accounting Systems (hereinafter AAS) embed time and space in social practices of modern organization. In doing so, this research uses some concepts of Giddens's Structuration Theory, specially its key concept of Duality of Structure, which conjugates both agency and structure to study how society is constituted. In addition, this research used other main categories of structuration theory, such as: posture, encounters, regionalization, routine and ontological security.In explaining how AAS contributes to space-time arrangement of social practices carried out in organizations, AAS are defined as scenarios of social interaction and work places. In this way, it is possible to understand how AAS are produced and reproduced in diverse contexts of social interaction. This approach is more focused on decision-making process than on information derived from accounting systems.