<?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>S0121-50512021000400045</article-id>
<article-id pub-id-type="doi">10.15446/innovar.v31n82.98427</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Contabilidad de gestión y regímenes de poder: revisión de la literatura y reflexión crítica sobre los eufemismos de los sistemas de costos en las organizaciones]]></article-title>
<article-title xml:lang="en"><![CDATA[MANAGEMENT ACCOUNTING AND POWER REGIMES: LITERATURE REVIEW AND CRITICAL REFLECTION ON THE EUPHEMISMS OF COSTING SYSTEMS IN ORGANIZATIONS]]></article-title>
<article-title xml:lang="pt"><![CDATA[GESTÃO CONTÁBIL E REGIMES DE PODER: REVISÃO DA LITERATURA E REFLEXÃO CRÍTICA SOBRE OS EUFEMISMOS DOS SISTEMAS DE CUSTOS NAS ORGANIZAÇÕES]]></article-title>
<article-title xml:lang="fr"><![CDATA[LA COMPTABILITÉ DE GESTION ET LES RÉGIMES DE POUVOIR: UNE REVUE DE LA LITTÉRATURE ET UNE RÉFLEXION CRITIQUE SUR LES EUPHÉMISMES DES SYSTÈMES DE COÛTS DANS LES ORGANISATIONS]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Arias Suárez]]></surname>
<given-names><![CDATA[Juan David]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cano Mejía]]></surname>
<given-names><![CDATA[Vanessa]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Politécnico Grancolombiano  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad de Antioquia  ]]></institution>
<addr-line><![CDATA[Medellín ]]></addr-line>
<country>Colombia</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>45</fpage>
<lpage>64</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-50512021000400045&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-50512021000400045&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-50512021000400045&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN: Este artículo tiene por objetivo aproximarse a una comprensión crítica de los regímenes de poder que subyacen a las prácticas de contabilidad de gestión, a través de una revisión de la literatura y una reflexión crítica sobre los eufemismos que estructuran y las formas de modelización que aplican los sistemas de costos en las organizaciones desde diversas perspectivas heterodoxas de la investigación contable. Metodológicamente, el artículo se apoya en una revisión de 145 documentos del área temática, publicados en revistas contables colombianas, donde menos del 4% pueden ubicarse en enfoques críticos, aunado a la identificación de 27 textos paradigmáticos en las perspectivas críticas del management accounting. Como resultados y contribuciones se presenta un análisis de la revisión realizada y paralelos de interpretación entre los procesos clásicos de segregación de los sistemas de costos tradicionales, sus usos como dispositivos de control y la participación de la contabilidad en el establecimiento de regímenes de poder en las organizaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT: 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.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO: Este artigo tem como objetivo abordar uma compreensão crítica dos regimes de poder que fundamentam as práticas contábeis de gestão, por meio de uma revisão da literatura e uma reflexão crítica sobre os eufemismos que as estruturam e das formas de modelagem que aplicam sistemas de custos em organizações a partir de diversas perspectivas heterodoxas da pesquisa contábil. Metodologicamente, o artigo baseia-se em uma revisão de 145 documentos da área temática, publicados em revistas contábeis colombianas, em que menos de 4% podem ser classificados como abordagens críticas, juntamente com a identificação de 27 textos paradigmáticos sobre perspectivas críticas de management accounting. Como resultados e contribuições, apresentam-se uma análise da revisão realizada e a interpretação paralela entre os processos clássicos de segregação dos sistemas tradicionais de custos, seus usos como dispositivos de controle e a participação da contabilidade no estabelecimento de regimes de poder das organizações.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[RÉSUMÉ: Cet article vise à aborder une compréhension critique des régimes de pouvoir qui sous-tendent les pratiques de comptabilité de gestion, à travers une revue de la littérature et une réflexion critique sur les euphémismes qu'ils structurent et les formes de modélisation appliquées par les systèmes de coûts dans les organisations en partant de différentes perspectives hétérodoxes de la recherche comptable. Méthodologique-ment, l'article s'appuie sur une revue de 145 documents du domaine, publiés dans des revues comptables colombiennes, où moins de 4 % peuvent être localisés dans des approches critiques, ainsi que l'identification de 27 textes paradigmatiques dans les perspectives critiques de la comptabilité de gestion. Comme résultats et contributions, on présente une analyse de la revue réalisée et des parallèles d'interprétation entre les processus classiques de ségrégation des systèmes de coûts traditionnels, leurs usages comme dispositifs de contrôle, et la participation de la comptabilité à l'établissement des régimes de pouvoir dans les organisations.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[contabilidad crítica]]></kwd>
<kwd lng="es"><![CDATA[contabilidad de gestión]]></kwd>
<kwd lng="es"><![CDATA[gobernanza organizacional]]></kwd>
<kwd lng="es"><![CDATA[regímenes de poder]]></kwd>
<kwd lng="es"><![CDATA[sistemas de control]]></kwd>
<kwd lng="es"><![CDATA[sistemas de costos]]></kwd>
<kwd lng="en"><![CDATA[Critical accounting]]></kwd>
<kwd lng="en"><![CDATA[management accounting]]></kwd>
<kwd lng="en"><![CDATA[organizational governance]]></kwd>
<kwd lng="en"><![CDATA[power regimes]]></kwd>
<kwd lng="en"><![CDATA[control systems]]></kwd>
<kwd lng="en"><![CDATA[costing systems]]></kwd>
<kwd lng="pt"><![CDATA[contabilidade crítica]]></kwd>
<kwd lng="pt"><![CDATA[gestão contábil]]></kwd>
<kwd lng="pt"><![CDATA[governança organizacional]]></kwd>
<kwd lng="pt"><![CDATA[regimes de poder]]></kwd>
<kwd lng="pt"><![CDATA[sistemas de controle]]></kwd>
<kwd lng="pt"><![CDATA[sistemas de custos]]></kwd>
<kwd lng="fr"><![CDATA[comptabilité critique]]></kwd>
<kwd lng="fr"><![CDATA[comptabilité de gestion]]></kwd>
<kwd lng="fr"><![CDATA[gouvernance organisationnelle]]></kwd>
<kwd lng="fr"><![CDATA[régimes de pouvoir]]></kwd>
<kwd lng="fr"><![CDATA[systèmes de contrôle]]></kwd>
<kwd lng="fr"><![CDATA[systèmes de coûts]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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