2026-04-17T06:01:26Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/74622024-05-10T11:36:05Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212
Repositorio Institucional de la Universidad de Burgos
author
Gómez-Villegas, Mauricio
author
Larrinaga González, Carlos
2023-02-23T13:23:15Z
2023-02-23T13:23:15Z
2022-08
1045-2354
http://hdl.handle.net/10259/7462
10.1016/j.cpa.2022.102508
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.
eng
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
Latin America
Critical Accounting
Decolonial Project
Sociology of Absences
A critical accounting project for Latin America? Objects of knowledge or ways of knowing
info:eu-repo/semantics/article
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URL
https://riubu.ubu.es/bitstream/10259/7462/1/Gomez-cpa_2022.pdf
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Gomez-cpa_2022.pdf