IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v93y2023ics1045235423000503.html
   My bibliography  Save this article

On the relentless labour of deconstructing domination logics: The case of decolonial critical accounting research in South America

Author

Listed:
  • Cuenca Botey, Luis Emilio
  • Célérier, Laure

Abstract

Eight years after the publication of our article on participatory budgeting in Porto Alegre, this reflexive commentary responds to a recent critique by M. Gómez-Villegas and C. Larrinaga, which claims our study is characterized by a colonial and Anglo-Euro-centric bias, as is found in other critical accounting research. While the two authors criticize our use of a Bourdieusian framework to investigate a technology, participatory budgeting, born and implemented in a region of the Global South, we point to the relevance of using Bourdieu’s critical sociology to think of emancipation, even more so as European thinking is constitutive of Latin American thinking. We extend some of Gómez-Villegas and Larrinaga’s comments to question more broadly the conditions under which critical accounting research and research at large are being produced. Welcoming the diffusion of decolonial perspectives in critical accounting research, we lastly invite all critical researchers to remain alert to the pervasiveness and relentless renewal of capitalist, colonial, and masculine domination logics – including in decolonial research itself.

Suggested Citation

  • Cuenca Botey, Luis Emilio & Célérier, Laure, 2023. "On the relentless labour of deconstructing domination logics: The case of decolonial critical accounting research in South America," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    • Handle: RePEc:eee:crpeac:v:93:y:2023:i:c:s1045235423000503
    DOI: 10.1016/j.cpa.2023.102599
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235423000503
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2023.102599?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Yeager, Timothy J., 1995. "Encomienda or Slavery? The Spanish Crown's Choice of Labor Organization in Sixteenth-Century Spanish America," The Journal of Economic History, Cambridge University Press, vol. 55(4), pages 842-859, December.
    2. Laure Célérier & Luis Emilio Cuenca Botey, 2015. "Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 739-772, June.
    3. Steve Garlick, 2020. "The nature of markets: on the affinity between masculinity and (neo)liberalism," Journal of Cultural Economy, Taylor & Francis Journals, vol. 13(5), pages 548-560, September.
    4. Andrew Noymer, 2011. "Population Decline in Post‐Conquest America: The Role of Disease," Population and Development Review, The Population Council, Inc., vol. 37(1), pages 178-183, March.
    5. Leonardo Avritzer, 2006. "New Public Spheres in Brazil: Local Democracy and Deliberative Politics," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 30(3), pages 623-637, September.
    6. Marinus Ossewaarde, 2019. "Kafka on gender, organization and technology: The role of ‘bureaucratic eros’ in administering change," Gender, Work and Organization, Wiley Blackwell, vol. 26(7), pages 1000-1016, July.
    7. Kelum Jayasinghe & Pawan Adhikari & Simon Carmel & Ana Sopanah, 2020. "Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 33(8), pages 2139-2166, September.
    8. Héloïse Berkowitz & Hélène Delacour, 2020. "Sustainable Academia: Open, Engaged, and Slow Science," Post-Print hal-02527707, HAL.
    9. Lee Moerman, 2006. "People as prophets: liberation theology as a radical perspective on accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(2), pages 169-185, February.
    10. Bryer, Alice Rose, 2011. "Accounting as learnt social practice: The case of the empresas recuperadas in Argentina," Accounting, Organizations and Society, Elsevier, vol. 36(8), pages 478-493.
    11. Bryer, Alice Rose, 2014. "Conscious practices and purposive action: A qualitative study of accounting and social change," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(2), pages 93-103.
    12. Gilbert, Christine, 2022. "The audit of public debt: Auditing as a device for political resistance in a neoliberal era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
    13. Bryer, Alice Rose, 2014. "Participation in budgeting: A critical anthropological approach," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 511-530.
    14. Yves Sintomer & Carsten Herzberg & Anja Röcke, 2008. "Participatory Budgeting in Europe: Potentials and Challenges," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 32(1), pages 164-178, March.
    15. repec:eme:aaaj00:aaaj-03-2013-1245 is not listed on IDEAS
    16. Bebbington, Jan & Russell, Shona & Thomson, Ian, 2017. "Accounting and sustainable development: Reflections and propositions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 21-34.
    17. repec:eme:aaaj00:09513570610656079 is not listed on IDEAS
    18. Lee Moerman, 2006. "People as prophets: liberation theology as a radical perspective on accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 19(2), pages 169-185, March.
    19. Laure Célérier & Luis Emilio Cuenca Botey, 2015. "Participatory budgeting at a community level in Porto Alegre: a Bourdieusian interpretation," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(5), pages 739-772, June.
    20. Moizer, Peter, 2009. "Publishing in accounting journals: A fair game?," Accounting, Organizations and Society, Elsevier, vol. 34(2), pages 285-304, February.
    21. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    22. Massimo Livi‐Bacci, 2006. "The Depopulation of Hispanic America after the Conquest," Population and Development Review, The Population Council, Inc., vol. 32(2), pages 199-232, June.
    23. Janie Bérubé & Yves Gendron, 2022. "Through students’ eyes: case study of a critical pedagogy initiative in accounting education," Accounting Education, Taylor & Francis Journals, vol. 31(4), pages 394-430, July.
    24. Chiapello, Eve, 2017. "Critical accounting research and neoliberalism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 47-64.
    25. repec:eme:aaaj00:aaaj-05-2018-3486 is not listed on IDEAS
    26. Andrea Coulson & Ian Thomson, 2006. "Accounting and sustainability, encouraging a dialogical approach; integrating learning activities, delivery mechanisms and assessment strategies," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 261-273.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    2. Bryer, Alice, 2023. "Critical accounting as an indigenous project," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    3. Martinez, Daniel & Himick, Darlene, 2023. "Accounting in (direct) action: Prefiguring emancipation in accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    4. Gómez-Villegas, Mauricio & Larrinaga, Carlos, 2023. "A critical accounting project for Latin America? Objects of knowledge or ways of knowing," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 93(C).
    5. Philipp Horn & Diana Mitlin & Jhono Bennett & Beth Chitekwe-Biti & Jack Makau, 2018. "Towards citywide participatory planning: emerging community-led practices in three African cities," Global Development Institute Working Paper Series 342018, GDI, The University of Manchester.
    6. Haines-Doran, Tom, 2022. "Critical accounting scholarship and social movements: The case of rail privatisation in Britain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    7. Lai, Alessandro & Leoni, Giulia & Stacchezzini, Riccardo, 2014. "The socializing effects of accounting in flood recovery," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(7), pages 579-603.
    8. repec:prg:jnlcfu:v:2022:y:2022:i:2:id:576 is not listed on IDEAS
    9. Stéphane Jaumier, 2016. "Preventing chiefs from being chiefs: An ethnography of a co-operative sheet-metal factory," Post-Print hal-01366601, HAL.
    10. Gilbert, Christine & Everett, Jeff, 2023. "Resistance, hegemony, and critical accounting interventions: Lessons from debates over government debt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 97(C).
    11. Stéphane Jaumier, 2016. "Preventing chiefs from being chiefs: An ethnography of a co-operative sheet-metal factory," Grenoble Ecole de Management (Post-Print) hal-01366601, HAL.
    12. Gendron, Yves, 2018. "On the elusive nature of critical (accounting) research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 1-12.
    13. Pazzi, Silvia & Svetlova, Ekaterina, 2023. "NGOs, public accountability, and critical accounting education: Making data speak," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
    14. Erin Oldford & John Fiset & Anahit Armenakyan, 2023. "The marginalizing effect of journal submission fees in Accounting and Finance," Scientometrics, Springer;Akadémiai Kiadó, vol. 128(8), pages 4611-4650, August.
    15. Neu, Dean, 2023. "Fragile assets: Street gangs and the extortion business," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    16. Hilary Silver & Alan Scott & Yuri Kazepov, 2010. "Participation in Urban Contention and Deliberation," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 34(3), pages 453-477, September.
    17. Gallhofer, Sonja & Haslam, Jim, 2019. "Some reflections on the construct of emancipatory accounting: Shifting meaning and the possibilities of a new pragmatism," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    18. Forsberg, Per, 2023. "Symbols in wood as a means of reciprocity: Accounting and social cohesion in pluralistic economies," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    19. Smith, Julia A. & England, Claire, 2019. "An ethnographic study of culture and performance in the UK lingerie industry," The British Accounting Review, Elsevier, vol. 51(3), pages 241-258.
    20. Caroline Patsias & Anne Latendresse & Laurence Bherer, 2013. "Participatory Democracy, Decentralization and Local Governance: the Montreal Participatory Budget in the light of ‘Empowered Participatory Governance’," International Journal of Urban and Regional Research, Wiley Blackwell, vol. 37(6), pages 2214-2230, November.
    21. Islam, Muhammad Azizul & Deegan, Craig & Haque, Shamima, 2021. "Corporate human rights performance and moral power: A study of retail MNCs’ supply chains in Bangladesh," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:93:y:2023:i:c:s1045235423000503. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.