Orthodox and heterodox accounting: irreconcilable perspectives?

Abstract

In the recent sessions of Heterodox accounting research, carried out by the Fundación Universitaria Los Libertadores and the Universidad Autónoma Latinoamericana, important questions arose about how radical or flexible should be the heterodox perspective. A professor who participated in this event pointed out that the Colombian accounting academy has lost the rigor and the link with the ideology that was common in the past, indicating that probably the heterodox has become in a fashion. This view, also shared by other scholars, highlights the idea that we must define an ideology (especially in a political sense) and to stick to it, without moving from one perspective to the other because this would involve a lack of commitment, in this case, with the heterodox view.