Resumo

GOMEZ-ZAPATA, Yuliana; GALLON VARGAS, Natalia; RODRIGUEZ TRIANA, María Alejandra  e  USMA ZULETA, Leidy Jhojana. POPULAR ACCOUNTING. MEANINGS AND EXPERIENCES IN SOCIAL AND COMMUNITY ORGANIZATIONS FROM GRANIZAL (BELLO, ANTIOQUIA, COLOMBIA). Innovar [online]. 2021, vol.31, n.82, pp.245-269.  Epub 11-Nov-2021. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v31n82.98426.

Popular accounting emerges from popular education as a possibility for the construction of accounting practices and processes in social, communitarian, and solidarity and alternative economy organizations, in contrast to the traditional banking conception of the accounting practice. This article seeks to characterize the systematization of a popular accounting experience with seven social and community organizations from Granizal village, municipality of Bello (Antioquia, Colombia), and to present the meanings and places of popular accounting as a pedagogial and political practice within these organizations. This study follows a qualitative approach from the perspective of the socio-critical paradigm, an action-research methodology, and social interaction frameworks that enable conversation and action. From the insights of popular accounting, the accounting practices of the studied organizations are thought and re-signified based on their context, experience, and collective and solidarity construction model. It is concluded that popular accounting meanings in these organizations are evidenced through recognizing and raising awareness towards their actions, their resources, the use of these resources, value assignment, and self-management as an action that includes solidarity, exchange, and collective and community support practices.

Palavras-chave : Popular accounting; popular education; social and community organizations; systematization of experiences; Granizal village.

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