<?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>S0121-50512021000400107</article-id>
<article-id pub-id-type="doi">10.15446/innovar.v31n82.98423</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Rendición de cuentas y transparencia en Latinoamérica: un análisis crítico a partir del estudio de caso del sector público de generación de energía eléctrica colombiano entre 2010 y 2016]]></article-title>
<article-title xml:lang="en"><![CDATA[ACCOUNTABILITY AND TRANSPARENCY IN LATIN AMERICA: A CRITICAL ANALYSIS FROM THE CASE OF THE COLOMBIAN POWER GENERATION PUBLIC SECTOR BETWEEN 2010 AND 2016]]></article-title>
<article-title xml:lang="pt"><![CDATA[PRESTAÇÃO DE CONTAS E TRANSPARÊNCIA NA AMÉRICA LATINA: UMA ANÁLISE CRÍTICA BASEADA NO ESTUDO DE CASO DO SETOR PÚBLICO COLOMBIANO DE GERAÇÃO DE ENERGIA ELÉTRICA ENTRE 2010 E 2016]]></article-title>
<article-title xml:lang="fr"><![CDATA[RESPONSABILISATION ET TRANSPARENCE EN AMÉRIQUE LATINE : UNE ANALYSE CRITIQUE DE L'ÉTUDE DE CAS DU SECTEUR PUBLIC COLOMBIEN DE LA PRODUCTION D'ÉLECTRICITÉ ENTRE 2010 ET 2016]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Acevedo-Alonso]]></surname>
<given-names><![CDATA[Jony Alexander]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ariza-Buenaventura]]></surname>
<given-names><![CDATA[Efrén Danilo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universitaria Agustiniana Bogotá  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional de Colombia  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></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>107</fpage>
<lpage>124</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-50512021000400107&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-50512021000400107&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-50512021000400107&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN: La rendición de cuentas y la transparencia son temas de estudio de la contabilidad pública. Los Estados se transforman en función del mercado y no de la ciudadanía, presionados por las políticas de la gobernanza internacional que impone a los países periféricos la explotación de sus recursos naturales. Este proceso genera crisis social porque pone al Gobierno en tensión con las comunidades por los recursos naturales. Este documento tiene como objetivo evaluar el proceso de implementación de las políticas de rendición de cuentas y transparencia, para retar los saberes y las prácticas sociales hegemónicas que se han impuesto en el contexto latinoamericano sobre la producción de información gubernamental y empresarial, mediante un estudio de caso del subsector energético colombiano entre 2010 y 2016. Los datos fueron recolectados a partir de documentos institucionales, información empresarial y de entrevistas semiestructuradas a actores del movimiento socioambiental. El método es cualitativo con sentido crítico, y consiste en el análisis crítico del discurso para evaluar los artefactos sujetos a su triangulación. Los resultados muestran una dominación sobre los discursos que producen el Gobierno e Isagen que se distancian de los discursos de los actores sociales. En este sentido, este trabajo presenta evidencia empírica en aras de contribuir a la discusión sobre la investigación contable crítica y contextual.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT: Accountability and transparency are subjects of study in public accounting. States are transformed following the market rather than citizenship, and pushed by international governance policies that force peripheral countries to exploit their natural resources. This process generates social crises since it puts governments in tension with the communities over the use of natural resources. Under this perspective, this paper evaluates the implementation of accountability and transparency policies through the case study of the Colombian energy subsector between 2010 and 2016, seeking to challenge the knowledge and hegemonic social practices that have been imposed in the Latin American context regarding the production of government and business information. The data were collected from institutional documents, business information, and semi-structured interviews with actors from the socio-environmental movement. We followed a qualitative approach with a critical sense, which consists of a critical discourse analysis aimed at evaluating the artifacts subject to triangulation. The results show the supremacy of the speeches produced by the Government and Isagen, which divert from the speeches by social actors. Hence, this work presents empirical evidence that contributes to the discussion on the field of critical and contextual accounting research.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO: Prestação de contas e transparência são temas de estudo na contabilidade pública. Os Estados são transformados de acordo com o mercado e não para os cidadãos, pressionados pelas políticas de governança internacional que impõem aos países periféricos a exploração de seus recursos naturais. Esse processo gera crise social porque coloca o governo em tensão com as comunidades em busca de recursos naturais. Este documento tem como objetivo avaliar o processo de implementação de políticas de prestação de contas e transparência, para desafiar o conhecimento e as práticas sociais hegemônicas que têm sido impostas no contexto latino-americano sobre a produção de informações governamentais e empresariais, por meio de um estudo de caso do subsetor de energia colombiano entre 2010 e 2016. Os dados foram coletados a partir de documentos institucionais, informações empresariais e entrevistas semiestruturadas com representantes do movimento socioambiental. O método é qualitativo com senso crítico, e consiste na análise crítica do discurso para avaliar os artefatos sujeitos à sua triangulação. Os resultados mostram uma dominação sobre os discursos produzidos pelo Governo e pela Isagen que se distanciam dos discursos dos representantes sociais. Nesse sentido, este trabalho apresenta evidências empíricas para contribuir com a discussão sobre pesquisas contábeis críticas e contextuais.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[RÉSUMÉ: La responsabilisation et la transparence sont des sujets d'étude en comptabilité publique. Les États se transforment en fonction du marché et non de la citoyenneté, sous la pression des politiques de gouvernance internationale qui imposent aux pays périphériques l'exploitation de leurs ressources naturelles. Ce processus génère une crise sociale car il met le Gouvernement en tension avec les communautés sur les ressources naturelles. Ce document vise à évaluer le processus de mise en &#339;uvre des politiques de responsabilisation et de transparence, à remettre en question les connaissances et les pratiques sociales hégémoniques qui ont été imposées dans le contexte latino-américain sur la production d'informations gouvernementales et commerciales, à travers une étude de cas du sous-secteur de l'énergie colombienne entre 2010 et 2016. On a collecté les données à partir de documents institutionnels, d'informations commerciales et d'entretiens semi-directifs avec des acteurs du mouvement socio-environnemental. La méthode est qualitative avec un sens critique, et consiste en l'analyse critique du discours pour évaluer les artefacts soumis à sa triangulation. Les résultats montrent une domination sur les discours produits par le Gouvernement et Isagen qui s'éloignent des discours des acteurs sociaux. En ce sens, ce travail présente des preuves empiriques afin de contribuer à la discussion sur la recherche comptable critique et contextuelle.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[análisis crítico del discurso]]></kwd>
<kwd lng="es"><![CDATA[contabilidad crítica]]></kwd>
<kwd lng="es"><![CDATA[gobernanza]]></kwd>
<kwd lng="es"><![CDATA[Isagen]]></kwd>
<kwd lng="es"><![CDATA[rendición de cuentas]]></kwd>
<kwd lng="es"><![CDATA[transparencia]]></kwd>
<kwd lng="en"><![CDATA[Critical discourse analysis]]></kwd>
<kwd lng="en"><![CDATA[critical accounting]]></kwd>
<kwd lng="en"><![CDATA[governance]]></kwd>
<kwd lng="en"><![CDATA[Isagen]]></kwd>
<kwd lng="en"><![CDATA[accountability]]></kwd>
<kwd lng="en"><![CDATA[transparency]]></kwd>
<kwd lng="pt"><![CDATA[análise crítica do discurso]]></kwd>
<kwd lng="pt"><![CDATA[contabilidade crítica]]></kwd>
<kwd lng="pt"><![CDATA[governança]]></kwd>
<kwd lng="pt"><![CDATA[Isagen]]></kwd>
<kwd lng="pt"><![CDATA[prestação de contas]]></kwd>
<kwd lng="pt"><![CDATA[transparência]]></kwd>
<kwd lng="fr"><![CDATA[analyse critique du discours]]></kwd>
<kwd lng="fr"><![CDATA[comptabilité critique]]></kwd>
<kwd lng="fr"><![CDATA[gouvernance]]></kwd>
<kwd lng="fr"><![CDATA[Isagen]]></kwd>
<kwd lng="fr"><![CDATA[responsabilisation]]></kwd>
<kwd lng="fr"><![CDATA[transparence]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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