The CIDE is a research center which also trains postgraduates of excellent academic standing in the areas of administration, accounting, and finance. It is charged with the diagnosis of problematic situations within the managerial dynamic of organizations, and the linking of such situations to pre-established research lines or projects, or those in discussion, in order to assist the generation of relevant knowledge whose comprehension and analysis can have influence on the consolidation of the teaching-learning process which takes place within the corresponding educational reality of the university and the studied organizational reality. Objectives: * To achieve a high degree of credibility at a national and international level with regards to the research carried out by the Center. * To produce new technological and scientific knowledge in the areas of administration, accounting, and finance through the work corresponding to the Center's specific and multidisciplinary Research Lines. * To make known research results through extension programs, postgraduate instruction, and other means of dissemination. * To achieve and maintain symbiotic and inter-institutional relationships with prestigious organizations. * To respond, through research, to existing problems in our country with respect to administration, accounting, and finance, and in this way, participate in the the development of the nation. * To make known, through extension programs and the untilization of suitable means, to the scientific, educational, professional, and general community, technical and scientific knowledge in the areas of administration, accounting, and finance. * To offer postgraduate studies in the areas of administration, accounting, and finance of a high quality, supported by research and responding to the necessities of the nation. These studies will facilitate practical, professional, and/or research training, taking advantage of the scientific and technological contributions that the Center attracts or generates. * To support the School of Administration and Public Accountancy of the FACES-ULA and the ULA in general, especially in scientific and gnoseologic* fields. Area of Research: Administrative Sciences: accounting and finance Lines of Research: - Organizations: Organizational epistemology, functioning, environment, and development. - Accounting and Finance Sciences: Epistemology and Applicability.