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    Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10259/7462

    Título
    A critical accounting project for Latin America? Objects of knowledge or ways of knowing
    Autor
    Gómez-Villegas, Mauricio
    Larrinaga González, CarlosAutoridad UBU Orcid
    Publicado en
    Critical Perspectives on Accounting. 2022, 102508
    Editorial
    Elsevier
    Fecha de publicación
    2022-08
    ISSN
    1045-2354
    DOI
    10.1016/j.cpa.2022.102508
    Résumé
    This article explores the basis of a critical accounting project in Latin America and suggests a critique inspired by the decolonial project to reinvigorate critical accounting. The paper draws on Santos’ (2009) sociology of absences to explore the epistemic assumptions present in interpretive and critical accounting studies focusing on Latin America to achieve these aims. The analysis reveals that the critical accounting studies analyzed often mobilize Anglo-Euro-Centric logics that limit the ability of Latin America to think itself and impede the dialogue on equal terms between contemporaries, as suggested by the decolonial project. The paper presents avenues for critical accounting research in Latin America, assessing the effects of the Anglo-European institutionalization of modes of doing research for Latin America and calling for authenticity, more attention to the existence of alternative ways of knowing in the global South and for the creation of protected spaces that care for those alternatives and grant an equal exchange of ideas.
    Palabras clave
    Latin America
    Critical Accounting
    Decolonial Project
    Sociology of Absences
    Materia
    Economía
    Economics
    URI
    http://hdl.handle.net/10259/7462
    Versión del editor
    https://doi.org/10.1016/j.cpa.2022.102508
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    Gomez-cpa_2022.pdf
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