Abstract

FRANCO RUIZ, Rafael. Latin American accounting thought: intellectual colonialism and own science. Rev. Cient. Gen. José María Córdova [online]. 2018, vol.16, n.22, pp.133-161. ISSN 1900-6586.  https://doi.org/10.21830/19006586.325.

A critical genealogy of Latin American accounting thought has been addressed, integrating theories and applications that define accounting as social knowledge. It takes into account the dynamics of two opposing tendencies, one of these derived from indigenous efforts and the other one involved towards transculturation which purports to replace it by a buildup of specialized models regulating financial information practices, for them to satisfy hegemonic interests. It is argued that the object of study of accounting as a social science is the systemic complexity of nature, culture, population, and economy in its relations with social transactions. It is concluded that to overcome the current financial reductionism; it is necessary to elucidate the traditional anomalies concerning patrimony-property. To advance towards measuring the social effectiveness, through the formation of autochthonous schools of accounting thought that break the vicious circle of the continued colonization, looking for the instrumental interaction of variables such as classification, measurement, assessment, representation, interpretation, control, and evaluation of social facts.

Keywords : accounting hermeneutics; comprehensive accounting; critical accounting; Latin American accounting thought; neo-patrimonialism.

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