Abstract

ROMERO-LEON, Henry Antonio. The paradox of critical accounting thinking. Rev. Cient. Gen. José María Córdova [online]. 2019, vol.17, n.25, pp.178-196.  Epub Nov 05, 2019. ISSN 1900-6586.  https://doi.org/10.21830/19006586.334.

This paper reflects on the discourse of some currents that -within critical thinking in accounting- are rooted in Marx, Freud, and Nietzsche and expose the role of ideology in the distortion of reality as inception for critical thinking in the twentieth century. However, critical accounting thinking is sometimes mild and exposed to logical risks. Thus, the paradox of Mannheim and Ricoeur is examined, which demonstrates the logical risk of not considering self-criticism, offering a critical alternative, more as an instrument and therapeutic attitude than as a theory in itself. It exposes the political turn of accounting thinking and its natural path to criticism to highlight the possibilities of a non-paradoxical and transformative accounting criticism. Furthermore, the criticism exposed by Morales and Sponem is analyzed, and a counterargument is offered. It concludes with a Foucauldian critical possibility.

Keywords : accounting; critical thinking; criticism; ideology; paradox; politics.

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