Abstract

ARIAS SUAREZ, Juan David  and  CANO MEJIA, Vanessa. MANAGEMENT ACCOUNTING AND POWER REGIMES: LITERATURE REVIEW AND CRITICAL REFLECTION ON THE EUPHEMISMS OF COSTING SYSTEMS IN ORGANIZATIONS. Innovar [online]. 2021, vol.31, n.82, pp.45-64.  Epub Nov 11, 2021. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v31n82.98427.

This paper aims to approach a critical understanding of the power regimes that underlie management accounting practices. To do this, we carried out a literature review and a critical reflection on the euphemisms that structure costing systems in organizations and the forms of modeling applied by these systems, addressing various heterodox perspectives of accounting research. Methodologically, this work is based on a review of 145 documents published in Colombian accounting journals -of which less than 4% can be placed within critical approaches- and the identification of 27 paradigmatic texts in the critical perspectives of management accounting. As results and contributions, we present an analysis of the review carried out and parallels between the classic processes of segregation by traditional costing systems, their use as control devices, and the participation of accounting in the establishment of power regimes in organizations.

Keywords : Critical accounting; management accounting; organizational governance; power regimes; control systems; costing systems.

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