RT info:eu-repo/semantics/article
T1 A critical accounting project for Latin America? Objects of knowledge or ways of knowing
A1 Gómez-Villegas, Mauricio
A1 Larrinaga González, Carlos
K1 Latin America
K1 Critical Accounting
K1 Decolonial Project
K1 Sociology of Absences
K1 Economía
K1 Economy
AB This article explores the basis of a critical accounting project in Latin America and suggests acritique inspired by the decolonial project to reinvigorate critical accounting. The paper draws onSantos’ (2009) sociology of absences to explore the epistemic assumptions present in interpretiveand critical accounting studies focusing on Latin America to achieve these aims. The analysisreveals that the critical accounting studies analyzed often mobilize Anglo-Euro-Centric logics thatlimit the ability of Latin America to think itself and impede the dialogue on equal terms betweencontemporaries, as suggested by the decolonial project. The paper presents avenues for criticalaccounting 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 attentionto 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.
PB Elsevier
SN 1045-2354
YR 2022
FD 2022-08
LK http://hdl.handle.net/10259/7462
UL http://hdl.handle.net/10259/7462
LA eng
NO The Spanish Ministry of Science & Innovation provided financial support for this research (Grant RTI2018-099920-B-I00). A previous draft of this paper was presented at the Qualitative Research and Critical Accounting (QRCA) 2019 Conference, at an special issue webminar in September 2020 and at research seminars in Durham University Business School and ESSEC Business School. We are very grateful for the comments made by Yves Gendron, Giovanna Michelon, Daniel Martínez and Hector J. Sarmiento to previous drafts, two anonymous reviewers and the editors of this special issue. Of course, the views and remaining mistakes are obviously the authors’ exclusive responsibility. We are immensely indebted to Conny Beck for her encouragement to submit our manuscript to this special issue.
DS Repositorio Institucional de la Universidad de Burgos
RD 07-may-2024