<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0121-5051</journal-id>
<journal-title><![CDATA[Innovar]]></journal-title>
<abbrev-journal-title><![CDATA[Innovar]]></abbrev-journal-title>
<issn>0121-5051</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas. Universidad Nacional de Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-50512021000400003</article-id>
<article-id pub-id-type="doi">10.15446/innovar.v31n82.98415</article-id>
<title-group>
<article-title xml:lang="en"><![CDATA[Critical Accounting in Latin America: Paths, Interactions, and Dialogues between the North and the South]]></article-title>
<article-title xml:lang="es"><![CDATA[Contabilidad crítica en Latinoamérica: trayectorias, interacciones y conversaciones entre el Norte y el Sur]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[GÓMEZ-VILLEGAS]]></surname>
<given-names><![CDATA[MAURICIO]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[OCAMPO-GÓMEZ]]></surname>
<given-names><![CDATA[ELIZABETH]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[NEU]]></surname>
<given-names><![CDATA[DEAN]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,aff1  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Veracruzana  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,University of York  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>USA</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2021</year>
</pub-date>
<volume>31</volume>
<numero>82</numero>
<fpage>3</fpage>
<lpage>23</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-50512021000400003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-50512021000400003&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-50512021000400003&amp;lng=en&amp;nrm=iso"></self-uri></article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Agrizzi]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Sian]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Artificial corporatism: A portal to power for accountants in Brazil]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2015</year>
<volume>27</volume>
<page-range>56-72</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ahrens]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Chapman]]></surname>
<given-names><![CDATA[C. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management accounting as practice]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2007</year>
<volume>32</volume>
<numero>1-2</numero>
<issue>1-2</issue>
<page-range>1-27</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Andersson]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Gleadle]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Haslam]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Tsitsianis]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Biopharma: A financialized business model]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2010</year>
<volume>21</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>631-41</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Annisette]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Imperialism and the professions: The education and certification of accountants in Trinidad and Tobago]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2000</year>
<volume>25</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>631-59</page-range></nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Álvarez]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Contabilidad, juicios ético-morales y desarrollo humano: una reflexión en la perspectiva de la transdisciplinariedad]]></article-title>
<source><![CDATA[Lúmina]]></source>
<year>2009</year>
<volume>9</volume>
<page-range>8-19</page-range></nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Apostolides]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Boden]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Cedric the Pig: Annual general meetings and corporate governance in the UK]]></article-title>
<source><![CDATA[Social Responsibility Journal]]></source>
<year>2005</year>
<volume>1</volume>
<numero>1-2</numero>
<issue>1-2</issue>
<page-range>53-62</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Araujo]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Contaduría pública, monopolio yanki en Colombia]]></source>
<year>1976</year>
<publisher-name><![CDATA[Lealon]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Araujo]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El método científico en el estudio de la evolución del pensamiento contable]]></article-title>
<source><![CDATA[Revista Investigación Contable]]></source>
<year>1984</year>
<volume>1</volume>
<page-range>14-27</page-range></nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Araújo]]></surname>
<given-names><![CDATA[W. G.]]></given-names>
</name>
<name>
<surname><![CDATA[Rodrigues]]></surname>
<given-names><![CDATA[L. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Craig]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Empire as an imagination of the centre: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2017</year>
<volume>46</volume>
<page-range>38-53</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Archel]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Husillos]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Gil]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Rojas]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<source><![CDATA[Irrupciones significativas para pensar la contabilidad]]></source>
<year>2009</year>
<publisher-name><![CDATA[Facultad de Ciencias de la Administración; Universidad del Valle]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Archel]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Crisis de la valoración contable en el capitalismo cognitivo]]></article-title>
<source><![CDATA[Innovar]]></source>
<year>2014</year>
<volume>24</volume>
<numero>52</numero>
<issue>52</issue>
<page-range>103-16</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ariza-Buenaventura]]></surname>
<given-names><![CDATA[E. D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Actitud del contador público frente a su sociedad]]></source>
<year>1975</year>
<publisher-name><![CDATA[Universidad Nacional de Colombia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ariza-Buenaventura]]></surname>
<given-names><![CDATA[E. D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Una aproximación materialista de la contabilidad]]></source>
<year>1990</year>
<publisher-loc><![CDATA[Bogotá ]]></publisher-loc>
<publisher-name><![CDATA[Departamento de Finanzas. Universidad Nacional de Colombia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ariza-Buenaventura]]></surname>
<given-names><![CDATA[E. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La contabilidad en el modo de producción precolombino]]></article-title>
<source><![CDATA[Lúmina]]></source>
<year>1999</year>
<volume>3</volume>
<page-range>65-76</page-range></nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Baker]]></surname>
<given-names><![CDATA[C. R.]]></given-names>
</name>
<name>
<surname><![CDATA[Hayes]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Reflecting form over substance: The case of Enron Corp]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2004</year>
<volume>15</volume>
<numero>6-7</numero>
<issue>6-7</issue>
<page-range>767-85</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barrios]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Rivera]]></surname>
<given-names><![CDATA[Y. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración]]></article-title>
<source><![CDATA[Revista Facultad de Ciencias Económicas]]></source>
<year>2010</year>
<volume>18</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>157-76</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barrios]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Rivera]]></surname>
<given-names><![CDATA[Y. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Administrative accounting systems (AAS) thought as systems of social interaction, based on Giddens's theory of structuration]]></article-title>
<source><![CDATA[African Journal of Accounting, Auditing and Finance]]></source>
<year>2012</year>
<volume>1</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>130-50</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Barrios]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Fúquene]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Lemos]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Desarrollo de la investigación contable en el Centro Colombiano de Investigación Contable]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2010</year>
<volume>231</volume>
<page-range>151-77</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Berry]]></surname>
<given-names><![CDATA[A. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Capps]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Cooper]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Ferguson]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Hopper]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Lowe]]></surname>
<given-names><![CDATA[E. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Management control in an area of the NCB: Rationales of accounting practices in a public enterprise]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1985</year>
<volume>10</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>3-28</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Burbano]]></surname>
<given-names><![CDATA[J. E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Contabilidad: análisis histórico de su objeto y método]]></article-title>
<source><![CDATA[Pliegos Administrativos y Financieros]]></source>
<year>1989</year>
<volume>12</volume>
<page-range>1-35</page-range></nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Burchell]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Clubb]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Hopwood]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Hughes]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Nahapiet]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The roles of accounting in organizations and society]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1980</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>5-27</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Bush]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Maltby]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Taxation in West Africa: Transforming the colonial subject into the "governable person"]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2004</year>
<volume>15</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>5-34</page-range></nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Calvo]]></surname>
<given-names><![CDATA[A. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Sociología de la profesión contable en Colombia]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2009</year>
<volume>50</volume>
<page-range>77-92</page-range></nlm-citation>
</ref>
<ref id="B24">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castro-Gómez]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Grosfoguel]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[El giro decolonial. Reflexiones para una diversidad epistémica más allá del capitalismo global]]></source>
<year>2007</year>
<publisher-name><![CDATA[Siglo del Hombre Editores, Universidad Central, Instituto de Estudios Sociales Contemporáneos, Instituto Pensar - Pontificia Universidad Javeriana]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B25">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Collins]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Holzmann]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
<name>
<surname><![CDATA[Mendoza]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Strategy, budgeting, and crisis in Latin America]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1997</year>
<volume>22</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>669-89</page-range></nlm-citation>
</ref>
<ref id="B26">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cooper]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Coulson]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting activism and Bourdieu's 'collective intellectual'-Reflections on the ICL Case]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2014</year>
<volume>25</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>237-54</page-range></nlm-citation>
</ref>
<ref id="B27">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cooper]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Sherer]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The value of corporate accounting reports: Arguments for a political economy of accounting]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1984</year>
<volume>9</volume>
<numero>3-4</numero>
<issue>3-4</issue>
<page-range>207-32</page-range></nlm-citation>
</ref>
<ref id="B28">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cubides]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Maldonado]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Machado]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Visbal]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Gracia]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<source><![CDATA[Historia de la contaduría pública en Colombia: siglo XX]]></source>
<year>1991</year>
<publisher-name><![CDATA[Universidad Central]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B29">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cuevas-Mejía]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La contabilidad como lenguaje: una mirada institucional a su contribución en la formación del sujeto-organización]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2010</year>
<volume>57</volume>
<page-range>37-50</page-range></nlm-citation>
</ref>
<ref id="B30">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cuevas-Mejía]]></surname>
<given-names><![CDATA[J. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Grajales-Quintero]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Usme-Suárez]]></surname>
<given-names><![CDATA[W. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Aproximación al rol de la información financiera elaborada con fines externos en un contexto de hibridaje cultural]]></article-title>
<source><![CDATA[Cuadernos de Contabilidad]]></source>
<year>2014</year>
<volume>14</volume>
<numero>36</numero>
<issue>36</issue>
<page-range>1045-78</page-range></nlm-citation>
</ref>
<ref id="B31">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Cushen]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Financialization in the workplace: Hegemonic narratives, performative interventions and the angry knowledge worker]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2013</year>
<volume>38</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>314-31</page-range></nlm-citation>
</ref>
<ref id="B32">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Duenas]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Mangen]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<source><![CDATA[Trust in international cooperation: Emotional and cognitive trust complement each other over time]]></source>
<year>2021</year>
<publisher-name><![CDATA[Critical Perspectives on Accounting]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B33">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Fleming]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<source><![CDATA[Dark Academia. How universities die]]></source>
<year>2021</year>
<publisher-name><![CDATA[Pluto Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B34">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Franco]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Reflexiones contables. Teoría, regulación, educación y moral]]></source>
<year>1984</year>
<publisher-name><![CDATA[Investigar Editores]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B35">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Franco]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Contabilidad integral. Teoría y normalización]]></source>
<year>1989</year>
<publisher-name><![CDATA[Investigar Editores]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B36">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Franco]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Réquiem por la confianza. Escándalos empresariales, negocios y contaduría pública]]></source>
<year>2002</year>
<publisher-name><![CDATA[Investigar Editores]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B37">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García-Casella]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Naturaleza de la contabilidad]]></article-title>
<source><![CDATA[Contabilidad y Auditoría]]></source>
<year>1997</year>
<volume>3</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>12-37</page-range></nlm-citation>
</ref>
<ref id="B38">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García-Fronti]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Problemas de la contabilidad social y ambiental: algunas reflexiones sobre la necesidad de un abordaje interdisciplinario]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2013</year>
<volume>60</volume>
<page-range>209-18</page-range></nlm-citation>
</ref>
<ref id="B39">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gendron]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Staying true to context]]></article-title>
<source><![CDATA[Sociedade, Contabilidade e Gestão]]></source>
<year>2019</year>
<volume>14</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>80-95</page-range></nlm-citation>
</ref>
<ref id="B40">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gil]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Retos de la contabilidad frente a la globalización: perspectivas de la teoría y la investigación contable]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Barrios]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Rojas]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<source><![CDATA[Conjunciones y disertaciones: pensando la contabilidad en el siglo XXI]]></source>
<year>2010</year>
<page-range>101-26</page-range><publisher-loc><![CDATA[Cali ]]></publisher-loc>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B41">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gil]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Elogio de la contabilidad (crítica)]]></article-title>
<source><![CDATA[Teuken Bidikay]]></source>
<year>2018</year>
<volume>9</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>23-54</page-range></nlm-citation>
</ref>
<ref id="B42">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gil]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Gracia]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Álvarez]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Quijano]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<source><![CDATA[La contaduría pública en el nuevo entorno global. Rutas y desviaciones]]></source>
<year>2004</year>
<publisher-name><![CDATA[Editorial Universidad del Cauca; Centro Colombiano de Investigaciones Contables]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B43">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Giraldo]]></surname>
<given-names><![CDATA[G. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La cosificación de la contabilidad a través de la racionalidad instrumental de la lógica empresarial]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2009</year>
<volume>50</volume>
<page-range>133-54</page-range></nlm-citation>
</ref>
<ref id="B44">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Giraldo]]></surname>
<given-names><![CDATA[G. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Initiatives for critical thinking in accounting education]]></article-title>
<source><![CDATA[International Journal of Critical Accounting]]></source>
<year>2013</year>
<volume>5</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>346-58</page-range></nlm-citation>
</ref>
<ref id="B45">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gleadle]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Haslam]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Yin]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Critical accounts and perspectives on financialization]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2014</year>
<volume>25</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-4</page-range></nlm-citation>
</ref>
<ref id="B46">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Morales]]></surname>
<given-names><![CDATA[Y. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Abuso de las medidas y medidas abusivas. Crítica al pensamiento bibliométrico hegemónico]]></article-title>
<source><![CDATA[Anuario Colombiano de Historia Social y de la Cultura]]></source>
<year>2018</year>
<volume>45</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>269-90</page-range></nlm-citation>
</ref>
<ref id="B47">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Contabilidad: comentarios sobre el discurso científico y los determinantes morales]]></article-title>
<source><![CDATA[Innovar]]></source>
<year>2003</year>
<volume>1</volume>
<numero>22</numero>
<issue>22</issue>
<page-range>109-20</page-range></nlm-citation>
</ref>
<ref id="B48">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Breve introducción al estado del arte de la orientación crítica en la disciplina contable]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2005</year>
<volume>45</volume>
<page-range>113-32</page-range></nlm-citation>
</ref>
<ref id="B49">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Los informes contables externos y la legitimidad organizacional con el entorno: estudio de un caso en Colombia]]></article-title>
<source><![CDATA[Innovar]]></source>
<year>2009</year>
<volume>19</volume>
<numero>34</numero>
<issue>34</issue>
<page-range>147-66</page-range></nlm-citation>
</ref>
<ref id="B50">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Dinámica de la concepción y la enseñanza de la teoría contable en Colombia (1970-2000): una exploración institucional]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Barrios]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Rojas]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<source><![CDATA[Conjunciones y disertaciones: pensando la contabilidad en el siglo XXI]]></source>
<year>2010</year>
<page-range>127-59</page-range><publisher-loc><![CDATA[Cali ]]></publisher-loc>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B51">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Towards an accounting of socio-environmental conflicts in South America]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Bebbington]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Larrinaga]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[O'Dwyer]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Thomson]]></surname>
<given-names><![CDATA[I.]]></given-names>
</name>
</person-group>
<source><![CDATA[Handbook on Environmental Accounting]]></source>
<year>2021</year>
<page-range>339-49</page-range><publisher-name><![CDATA[Routledge]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B52">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Larrinaga]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<source><![CDATA[A critical accounting project for Latin America? Objects of knowledge or ways of knowing]]></source>
<year>2021</year>
<publisher-name><![CDATA[Working paper]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B53">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ospina-Zapata]]></surname>
<given-names><![CDATA[C. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Avances interdisciplinarios para una comprensión crítica de la contabilidad. Textos paradigmáticos de las corrientes heterodoxas]]></source>
<year>2009</year>
<publisher-name><![CDATA[Universidad de Antioquia; Universidad Nacional de Colombia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B54">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[González]]></surname>
<given-names><![CDATA[L. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Teoría crítica y contabilidad: un espacio de reflexión]]></article-title>
<source><![CDATA[Innovar]]></source>
<year>1997</year>
<volume>10</volume>
<page-range>93-109</page-range></nlm-citation>
</ref>
<ref id="B55">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gracia]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Control, contabilidad y sociedad. Un asunto para repensar]]></article-title>
<source><![CDATA[Lúmina]]></source>
<year>2005</year>
<volume>5</volume>
<page-range>237-51</page-range></nlm-citation>
</ref>
<ref id="B56">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gracia]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Economía política y contabilidad. Un asunto para repensar en el marco de las ciencias sociales]]></article-title>
<source><![CDATA[Lúmina]]></source>
<year>2008</year>
<volume>8</volume>
<page-range>156-71</page-range></nlm-citation>
</ref>
<ref id="B57">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Grosfoguel]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Del "extractivismo económico" al "extractivismo epistemológico" y al "extractivismo ontológico": una forma destructora de conocer, ser y estar en el mundo]]></article-title>
<source><![CDATA[Tabula Rasa]]></source>
<year>2016</year>
<volume>24</volume>
<page-range>123-43</page-range></nlm-citation>
</ref>
<ref id="B58">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Haslam]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The problematics of financialization: Critical reflections]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2010</year>
<volume>21</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>642-5</page-range></nlm-citation>
</ref>
<ref id="B59">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Himick]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Brivot]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Carriers of ideas in accounting standard-setting and financialization: The role of epistemic communities]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2018</year>
<volume>66</volume>
<page-range>29-44</page-range></nlm-citation>
</ref>
<ref id="B60">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hopwood]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The archeology of accounting systems]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1987</year>
<volume>12</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>207-34</page-range></nlm-citation>
</ref>
<ref id="B61">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Husillos]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Larrinaga]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Critical Perspectives on Accounting in Spanish]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2019</year>
<volume>59</volume>
<page-range>v-vi</page-range></nlm-citation>
</ref>
<ref id="B62">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Larrinaga]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Perspectivas alternativas de investigación en contabilidad: una revisión]]></article-title>
<source><![CDATA[Revista de Contabilidad]]></source>
<year>1999</year>
<volume>2</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>102-31</page-range></nlm-citation>
</ref>
<ref id="B63">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Lopes de Sá]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Teoría general del conocimiento contable]]></source>
<year>1997</year>
<publisher-name><![CDATA[Instituto de Contabilidad y Auditoría de Cuentas]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B64">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[G. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Los paradigmas contables: La borrosa impronta de una interpretación epistemológica]]></article-title>
<source><![CDATA[Lúmina]]></source>
<year>2007</year>
<volume>8</volume>
<page-range>205-34</page-range></nlm-citation>
</ref>
<ref id="B65">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martínez]]></surname>
<given-names><![CDATA[G. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Los arquetipos contextuales de la ortodoxia contable]]></article-title>
<source><![CDATA[Lúmina]]></source>
<year>2009</year>
<volume>10</volume>
<page-range>175-206</page-range></nlm-citation>
</ref>
<ref id="B66">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[D. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Cooper]]></surname>
<given-names><![CDATA[D. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Assembling international development: Accountability and the disarticulation of a social movement]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2017</year>
<volume>63</volume>
<page-range>6-20</page-range></nlm-citation>
</ref>
<ref id="B67">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[D. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Cooper]]></surname>
<given-names><![CDATA[D. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Assembling performance measurement through engagement]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2019</year>
<volume>78</volume>
<page-range>101-052</page-range></nlm-citation>
</ref>
<ref id="B68">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martinez]]></surname>
<given-names><![CDATA[D. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Neu]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Rahaman]]></surname>
<given-names><![CDATA[A. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Sauerbronn]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
</person-group>
<source><![CDATA[Special issue on Southern Accounts]]></source>
<year>2021</year>
<publisher-name><![CDATA[Critical Perspectives on Accounting]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B69">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Miller]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting for the calculating self]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Thrift]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Tickell]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Woolgar]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Rupp]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<source><![CDATA[Globalization in Practice]]></source>
<year>2014</year>
<page-range>236-41</page-range><publisher-name><![CDATA[Oxford University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B70">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Miller]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[O'Leary]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting and the construction of the governable person]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1987</year>
<volume>12</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>235-65</page-range></nlm-citation>
</ref>
<ref id="B71">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Miller]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Rose]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Governing economic life]]></article-title>
<source><![CDATA[Economy and society]]></source>
<year>1990</year>
<volume>19</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1-31</page-range></nlm-citation>
</ref>
<ref id="B72">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Muller]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<source><![CDATA[The tyranny of metrics]]></source>
<year>2018</year>
<publisher-name><![CDATA[Princeton University Press]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B73">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Nepomuceno]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
</person-group>
<source><![CDATA[Teoria da contabilidade-Uma abordagem histórico-cultural]]></source>
<year>2008</year>
<publisher-name><![CDATA[Jurua Editorial]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B74">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Neu]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA["Presents" for the "Indians": Land, colonialism and accounting in Canada]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2000</year>
<volume>25</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>163-84</page-range></nlm-citation>
</ref>
<ref id="B75">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Neu]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Heincke]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The subaltern speaks: Financial relations and the limits of governmentality]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2004</year>
<volume>15</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>179-206</page-range></nlm-citation>
</ref>
<ref id="B76">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Neu]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Ocampo-Gómez]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Doing missionary work: The World Bank and the diffusion of financial practices]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2007</year>
<volume>18</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>363-89</page-range></nlm-citation>
</ref>
<ref id="B77">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Neu]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Cooper]]></surname>
<given-names><![CDATA[D. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Everett]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Critical accounting interventions]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2001</year>
<volume>12</volume>
<numero>6</numero>
<issue>6</issue>
<page-range>735-62</page-range></nlm-citation>
</ref>
<ref id="B78">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Neu]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Ocampo-Gómez]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Graham]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Heincke]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA["Informing" technologies and the World Bank]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2006</year>
<volume>31</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>635-62</page-range></nlm-citation>
</ref>
<ref id="B79">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ocampo-Gómez]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Neu]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Trabajo misionero. El Banco Mundial y la difusión de prácticas financieras]]></source>
<year>2021</year>
<publisher-name><![CDATA[Centro Editorial Facultad de Ciencias Económicas, Universidad Nacional de Colombia]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B80">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ocampo-Gómez]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Ortega-Guerrero]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2013</year>
<volume>24</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>145-53</page-range></nlm-citation>
</ref>
<ref id="B81">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ocampo-Salazar]]></surname>
<given-names><![CDATA[C. A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Un panorama del efecto Foucault en contabilidad y gestión pública temáticas, autores y retos de investigación desde la gubernamentalidad]]></article-title>
<source><![CDATA[Cuadernos de Contabilidad]]></source>
<year>2018</year>
<volume>19</volume>
<numero>47</numero>
<issue>47</issue>
<page-range>60-79</page-range></nlm-citation>
</ref>
<ref id="B82">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ocampo-Salazar]]></surname>
<given-names><![CDATA[C. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Cardona]]></surname>
<given-names><![CDATA[J. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La quinta dimensión del poder: analítica de la gubernamentalidad en los Estudios organizacionales- Caso municipio de Medellín (Colombia)]]></article-title>
<source><![CDATA[Innovar]]></source>
<year>2021</year>
<volume>31</volume>
<numero>79</numero>
<issue>79</issue>
<page-range>117-32</page-range></nlm-citation>
</ref>
<ref id="B83">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Perkiss]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Bernardi]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Dumay]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Haslam]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A sticky chocolate problem: Impression management and counter accounts in the shaping of corporate image]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2020</year>
<page-range>102-229</page-range></nlm-citation>
</ref>
<ref id="B84">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Preston]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Oakes]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Navajo documents: A study of the economic representation and construction of the Navajo]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2001</year>
<volume>26</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>39-71</page-range></nlm-citation>
</ref>
<ref id="B85">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quijano]]></surname>
<given-names><![CDATA[O.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[En mi juventud interrumpí mi formación para estudiar contaduría pública. A propósito de la (deformación contable]]></article-title>
<source><![CDATA[Lúmina]]></source>
<year>2007</year>
<volume>7</volume>
<page-range>27-51</page-range></nlm-citation>
</ref>
<ref id="B86">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quinche-Martín]]></surname>
<given-names><![CDATA[F. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Por un enfoque orgánico para la contabilidad un homenaje al maestro Antonio García Nossa]]></article-title>
<source><![CDATA[Contaduría Universidad de Antioquia]]></source>
<year>2006</year>
<volume>49</volume>
<page-range>177-201</page-range></nlm-citation>
</ref>
<ref id="B87">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quinche-Martín]]></surname>
<given-names><![CDATA[F. L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Una evaluación crítica de la contabilidad ambiental empresarial]]></article-title>
<source><![CDATA[Revista Facultad de Ciencias Económicas]]></source>
<year>2008</year>
<volume>16</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>197-216</page-range></nlm-citation>
</ref>
<ref id="B88">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quinche-Martín]]></surname>
<given-names><![CDATA[F. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Cabrera-Narváez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Exploring the potential links between social and environmental accounting and political ecology]]></article-title>
<source><![CDATA[Social and Environmental Accountability Journal]]></source>
<year>2020</year>
<volume>40</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>53-74</page-range></nlm-citation>
</ref>
<ref id="B89">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Quintero]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La perspectiva foucaultiana y la contabilidad: una mirada a las relaciones de poder en las organizaciones]]></article-title>
<person-group person-group-type="editor">
<name>
<surname><![CDATA[Barrios]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Rojas]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<source><![CDATA[Conjunciones y disertaciones: pensando la contabilidad en el siglo XXI]]></source>
<year>2010</year>
<page-range>85-99</page-range><publisher-loc><![CDATA[Cali ]]></publisher-loc>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B90">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rahaman]]></surname>
<given-names><![CDATA[A. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Critical accounting research in Africa: Whence and whither]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2010</year>
<volume>21</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>420-7</page-range></nlm-citation>
</ref>
<ref id="B91">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rahaman]]></surname>
<given-names><![CDATA[A. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Lawrence]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Roper]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Social and environmental reporting at the VRA: Institutionalised legitimacy or legitimation crisis?]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2004</year>
<volume>15</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>35-56</page-range></nlm-citation>
</ref>
<ref id="B92">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reinstein]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[McMillan]]></surname>
<given-names><![CDATA[J. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The Enron debacle: More than a perfect storm]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2004</year>
<volume>15</volume>
<numero>6-7</numero>
<issue>6-7</issue>
<page-range>955-70</page-range></nlm-citation>
</ref>
<ref id="B93">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Roberts]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The possibilities of accountability]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1991</year>
<volume>16</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>355-68</page-range></nlm-citation>
</ref>
<ref id="B94">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Roberts]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Scapens]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting systems and systems of accountability-Understanding accounting practices in their organisational contexts]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1985</year>
<volume>10</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>443-56</page-range></nlm-citation>
</ref>
<ref id="B95">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Roberts]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[No one is perfect: The limits of transparency and an ethic for 'intelligent' accountability]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2009</year>
<volume>34</volume>
<numero>8</numero>
<issue>8</issue>
<page-range>957-70</page-range></nlm-citation>
</ref>
<ref id="B96">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodrigues]]></surname>
<given-names><![CDATA[L. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Craig]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The role of government accounting and taxation in the institutionalization of slavery in Brazil]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2018</year>
<volume>57</volume>
<page-range>21-38</page-range></nlm-citation>
</ref>
<ref id="B97">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Valdés]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Balance de las publicaciones que abordan el concepto de contabilidad ambiental en revistas contables colombianas]]></article-title>
<source><![CDATA[Revista Visión Contable]]></source>
<year>2018</year>
<volume>17</volume>
<page-range>26-79</page-range></nlm-citation>
</ref>
<ref id="B98">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rodríguez]]></surname>
<given-names><![CDATA[M. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Revisitando el concepto de accountability]]></article-title>
<source><![CDATA[Contabilidad, accountability y transparencia: identificando tendencias]]></source>
<year>2012</year>
<publisher-name><![CDATA[Universidad de Buenos Aires]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B99">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rojas]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<source><![CDATA[Pensamiento contable: memorias de los congresos de estudiantes 1984-2000]]></source>
<year>2001</year>
<publisher-name><![CDATA[Universidad del Valle; Federación Nacional de Estudiantes de Contaduría Pública]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B100">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rojas]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
<name>
<surname><![CDATA[Sánchez.]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Pensando la Contaduría Pública en su ejercicio profesional: contextos y presupuestos]]></article-title>
<source><![CDATA[Innovar]]></source>
<year>2021</year>
<volume>31</volume>
<numero>80</numero>
<issue>80</issue>
<page-range>141-52</page-range></nlm-citation>
</ref>
<ref id="B101">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rose]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Governing by numbers: Figuring out democracy]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1991</year>
<volume>16</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>673-92</page-range></nlm-citation>
</ref>
<ref id="B102">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Roslender]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Perspectivas sociológicas de la contabilidad moderna]]></source>
<year>2017</year>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B103">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Santos]]></surname>
<given-names><![CDATA[B. S.]]></given-names>
</name>
</person-group>
<source><![CDATA[Una epistemología del Sur: la reinvención del conocimiento y la emancipación social]]></source>
<year>2009</year>
<publisher-name><![CDATA[Clacso, Siglo XXI]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B104">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Santos]]></surname>
<given-names><![CDATA[B. S.]]></given-names>
</name>
</person-group>
<source><![CDATA[Descolonizar el saber, reinventar el poder]]></source>
<year>2013</year>
<publisher-name><![CDATA[LOM ediciones, Ediciones Trilce]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B105">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sarmiento]]></surname>
<given-names><![CDATA[H. J.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Rasgos de identidad. Tres perspectivas epistemológicas de la contabilidad social y ambiental]]></article-title>
<source><![CDATA[Contabilidad y Negocios]]></source>
<year>2020</year>
<volume>15</volume>
<numero>30</numero>
<issue>30</issue>
<page-range>99-123</page-range></nlm-citation>
</ref>
<ref id="B106">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sarmiento]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Muñoz]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<source><![CDATA[Banderas en alto. Una arqueología del proceso de nacionalización de la contaduría pública en Colombia]]></source>
<year>2011</year>
<publisher-name><![CDATA[Politécnico Colombiano Jaime Isaza Cadavid]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B107">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sauerbronn]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Ayres]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[da Silva]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Lourenço]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<source><![CDATA[Decolonial studies in accounting? Emerging contributions from Latin America]]></source>
<year>2021</year>
<page-range>102-281</page-range><publisher-name><![CDATA[Critical Perspectives on Accounting]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B108">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sikka]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Willmott]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Practising critical accounting]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>1997</year>
<volume>8</volume>
<numero>1-2</numero>
<issue>1-2</issue>
<page-range>149-65</page-range></nlm-citation>
</ref>
<ref id="B109">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Tinker]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Towards a political economy of accounting: An empirical illustration of the Cambridge controversies]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>1980</year>
<volume>5</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>147-60</page-range></nlm-citation>
</ref>
<ref id="B110">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Uche]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Professional accounting development in Nigeria: Threats from the inside and outside]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2002</year>
<volume>27</volume>
<numero>4-5</numero>
<issue>4-5</issue>
<page-range>471-96</page-range></nlm-citation>
</ref>
<ref id="B111">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Uddin]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Hopper]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A Bangladesh soap opera: Privatisation, accounting, and regimes of control in a less developed country]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2001</year>
<volume>26</volume>
<numero>7-8</numero>
<issue>7-8</issue>
<page-range>643-72</page-range></nlm-citation>
</ref>
<ref id="B112">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Uddin]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Hopper]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Accounting for privatisation in Bangladesh: Testing World Bank claims]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2003</year>
<volume>14</volume>
<numero>7</numero>
<issue>7</issue>
<page-range>739-74</page-range></nlm-citation>
</ref>
<ref id="B113">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vinnari]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Laine]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[The moral mechanism of counter accounts: The case of industrial animal production]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2017</year>
<volume>57</volume>
<page-range>1-17</page-range></nlm-citation>
</ref>
<ref id="B114">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Wickramasinghe]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Hopper]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[A cultural political economy of management accounting controls: A case study of a textile Mill in a traditional Sinhalese village]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2005</year>
<volume>16</volume>
<numero>4</numero>
<issue>4</issue>
<page-range>473-503</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
