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dc.contributor.authorGómez-Villegas, Mauricio
dc.contributor.authorLarrinaga González, Carlos 
dc.date.accessioned2023-02-23T13:23:15Z
dc.date.available2023-02-23T13:23:15Z
dc.date.issued2022-08
dc.identifier.issn1045-2354
dc.identifier.urihttp://hdl.handle.net/10259/7462
dc.description.abstractThis 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.en
dc.description.sponsorshipThe 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.en
dc.language.isoenges
dc.publisherElsevieren
dc.relation.ispartofCritical Perspectives on Accounting. 2022, 102508en
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/*
dc.subjectLatin Americaen
dc.subjectCritical Accountingen
dc.subjectDecolonial Projecten
dc.subjectSociology of Absencesen
dc.subject.otherEconomíaes
dc.subject.otherEconomicsen
dc.titleA critical accounting project for Latin America? Objects of knowledge or ways of knowingen
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://doi.org/10.1016/j.cpa.2022.102508es
dc.identifier.doi10.1016/j.cpa.2022.102508
dc.relation.projectIDinfo:eu-repo/grantAgreement/AEI/Plan Estatal de Investigación Científica y Técnica y de Innovación 2017-2020/RTI2018-099920-B-I00/ES/CONTABILIDAD COMO INSTRUMENTO MEDIADOR ENTRE LA CIENCIA DE LA SOSTENIBILIDAD Y EL COMPORTAMIENTO DE LAS ORGANIZACIONES/es
dc.journal.titleCritical Perspectives on Accountingen
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersiones


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