Decolonial studies in accounting? Emerging contributions from Latin America

IF 8.3 2区管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-03-01 DOI:10.1016/j.cpa.2020.102281

Fernanda Filgueiras Sauerbronn , Rosângela Mesquisa Ayres , Cleia Maria da Silva , Rosenery Loureiro Lourenço

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Abstract

This paper aims to contribute to some recent efforts to broaden and foster discussion regarding the accounting field's opening to research perspectives that challenge colonialism from (and within) the margins. The paper presents a conceptual review that differentiates the Postcolonial Critical Theory (PCT) and the Decolonial Epistemology Movement (DEM); also presents some recent studies published in critical international accounting journals in the past few years regarding colonialism, revealing how the field is opening up to discuss colonial issues. The paper embraces emergent contributions from Latin America authors that proposes an alternative to postcolonial thought, aiming to move forward studies in critical accounting in the margins. Finally, the authors trace some considerations by exploring delinking inquiry and non-extractivist methodology to cultivate engagements with relationality, transmodernity, and transculturality, as new contributions to face colonialism and surpass the dichotomy between theory and praxis.

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会计中的非殖民化研究？拉丁美洲的新贡献

本文旨在推动最近的一些努力，以扩大和促进关于会计领域向从边缘（和在边缘）挑战殖民主义的研究视角开放的讨论。本文对后殖民批判理论（PCT）和非殖民化认识论运动（DEM）进行了概念性评述；还介绍了过去几年在批判性国际会计期刊上发表的一些有关殖民主义的最新研究，揭示了该领域如何开放以讨论殖民问题。本文收录了拉丁美洲作者新近发表的文章，这些文章提出了后殖民思想的替代方案，旨在推动边缘地区批判性会计研究的发展。最后，作者通过探讨脱钩探究和非抽象主义方法论，对一些问题进行了追溯，以培养对关系性、跨现代性和跨文化性的参与，作为面对殖民主义和超越理论与实践二分法的新贡献。

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来源期刊

Critical Perspectives on Accounting BUSINESS, FINANCE-

CiteScore

9.40

自引率

7.80%

发文量

期刊介绍： Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations