Research Trends in Critical Accounting from a Bibliometric Review
DOI:
https://doi.org/10.15665/dem.v20i3.3022Keywords:
Critical accounting, public accounting, accounting researchaccounting, accountingAbstract
A bibliometric analysis, this article examines the evolution of the academic literature on critical accounting in the scopus database. The study presents a quantitative approach and a documentary descriptive scope regarding the scientific production related to the critical perspective in accounting. The results show that critical accounting has become a topic of great interest for accounting researchers, being a highly studied perspective from different approaches, especially since 2008. In addition, it is highlighted that the critical accounting studies analyzed are mostly approached from empirical research, but review, case study or reflection studies are also identified. It is concluded that it is necessary to approach accounting from a critical perspective to identify problems, discover flaws or inconsistencies that allow transforming the vision of accounting reality focused on economic and/or technical rationality.
References
Annisette, M., & Prasad, A. (2017). Critical accounting research in hyper-racial times. Critical Perspectives on Accounting, 43, 5-19.
Aquel, S. S., & Cicerchia, L. Y. (2012). Perspectivas en investigación contable: El enfoque interpretativo: Una nueva manera de ver la contabilidad. Actualidad Contable Faces, 24, 42, 95-112.
Araya, R. G. (2011). El papel de la teoría crítica en la investigación educativa y cualitativa. Diálogos educativos, (21), 48-64.
Archel, P. (2007). Teoría e investigación crítica en contabilidad. Un estudio de caso. Madrid: AECA
Arrington, C. E., & Watkins, A. L. (2002). Maintaining “critical intent” within a postmodern theoretical perspective on accounting research. Critical Perspectives on Accounting, 13(2), 139-157.
Baker, M., & Modell, S. (2019). Rethinking performativity: a critical realist analysis of accounting for corporate social responsibility. Accounting, Auditing & Accountability Journal.
Baker, Richard; Bettner, Mark (1997). Interpretive and crítical research in accounting: a commentary onits absence from mainstream accounting research. Crítical Perspectives on Accounting. 293 – 310.
Ball, A., & Craig, R. (2010). Using neo-institutionalism to advance social and environmental accounting. Critical Perspectives on Accounting, 21(4), 283-293.
Beltrán, J. P. B., & Feliciano, L. A. G. (2017). Tendencia de Investigación contable en Colombia: Teoría o Práctica, una mirada desde las revistas contables colombianas 2011 a 2015. FACE: Revista de la Facultad de Ciencias Económicas y Empresariales, 17 (2), 68-80.
Broadbent, J. (2002). Critical accounting research: A view from England. Critical Perspectives on Accounting, 13(4), 433-449
Bryer, R. (2012). Americanism and financial accounting theory–Part 1: Was America born capitalist?. Critical perspectives on Accounting, 23(7-8), 511-555.
Bryer, R. (2016). Socialism, accounting, and the creation of ‘consensus capitalism’in America, circa. 1935–1955. Critical Perspectives on Accounting, 34, 1-35.
Bryer, R. (2017). Accounting for Value in Marx's Capital: the invisible hand. Lexington Books.
Bryer, R. A. (2006). The genesis of the capitalist farmer: towards a Marxist accounting history of the origins of the English agricultural revolution. Critical Perspectives on Accounting, 17(4), 367-397.
Cardona Hernández, J.D. (2018) Exhortación por una perspectiva crítica de investigación en contabilidad coherente. Revista Visión Contable, 17, 159-184.
Carmona, S. (1992). Tendencias Contables Internacionales. Universidad Carlos III. Universidad de Sevilla. Working Paper.
Cooper, D. J., & Hopper, T. (2006). Critical theorising in management accounting research. Handbooks of management accounting research, 1, 207-245.
Craig, P., Di Ruggiero, E., Frolich, K. L., Mykhalovskiy, E., White, M., Campbell, R., ... & Poland, B. (2018). Taking account of context in population health intervention research: guidance for producers, users and funders of research.
Chamorro González, C. L., y Irausquin de López, C. A. (2021). Estudios de género en la disciplina contable: revisión bibliométrica. Revista Venezolana de Gerencia, 26(Especial 6), 82-105. https://doi. org/10.52080/rvgluz.26.e6.6
Delgado, G. R. (2010). Contabilidad para la dignidad social: los aportes de la teoría crítica para la construcción de una nueva dimensión internacional para la Contabilidad. Contaduría Universidad de Antioquia, (57), 203-219
Dillard, J., & Vinnari, E. (2017). A case study of critique: Critical perspectives on critical accounting. Critical Perspectives on Accounting, 43, 88-109.
Duque, C. E. G. (2004). Una discusión crítica sobre el carácter científico de la contabilidad. Lúmina, 5, 61-76.
Frankenberg, G. (2011). Teoría crítica. Academia: revista sobre enseñanza del derecho de Buenos Aires, 9(17), 67-84.
Gaffikin M. (2006). La Crítica de la teoría Contable. Paper 25 /06. Universidad de Wollongong
Giraldo, G. A. (2008). Repercusión de la teoría crítica en la investigación contable. Perspectivas críticas de la contabilidad Reflexiones y críticas contables alternas al pensamiento único. Recuperado de: shorturl.at/CFLY5
Glendening, M., Mauldin, E. G., & Shaw, K. W. (2019). Determinants and consequences of quantitative critical accounting estimate disclosures. The Accounting Review, 94(5), 189-218.
González, C. C., Gil, D. R., & Valencia, J. M. A. (2022). Revisión del cumplimiento del ODS-5 (igualdad de género) en el contexto colombiano. Criterio Libre, 20(36), e428907-e428907.
Gómez-Villegas, M., Ocampo-Gómez, E., & Neu, D. (2021). Contabilidad crítica en Latinoamérica: trayectorias, interacciones y conversaciones entre el Norte y el Sur. Innovar, 31(82).
Guao-Samper, Royman (2020). Teoría crítica e investigación contable. El caso de la opacidad de la información financiera. Actualidad Contable Faces, 23(40),28-51
Haines-Doran, T. (2019). Critical accounting scholarship and social movements: The case of rail privatisation in Britain. Critical Perspectives on Accounting, 102126.
Horkheimer, M., Schmidt, A., & Backhaus, G. (1974). Teoría crítica (No. 142 H6Y). Einaudi.
Kamanga, R., & Alexandra, P. M. (2019, October). Facilitated Adoption of Accounting Information Systems: A First Step to Digital Transformation in Township Microenterprises. In 2019 Open Innovations (OI) (pp. 312-319). IEEE.
Laughlin, R (1999), “Critical Accounting: Nature, Progress and Prognosis”, Accounting, Auditing and Accountability Journal, 12, 73 – 78.
Lehman, C. R. (2013). Knowing the unknowable and contested terrains in accounting. Critical Perspectives on Accounting, 24(2), 136-144.
Macías, H (2016). Introducción a la investigación contable crítica (icc) en su contexto original. En: tercer congreso global en contabilidad y finanzas – INTERGES. Contribuciones a la perspectiva crítica en Contabilidad, Finanzas y Gestión. Universidad Nacional de Colombia, Bogotá, Colombia. 23 al 25 de agosto de 2016. Pp. 28.
Macías, H. (2017). Introducción a la investigación contable crítica (ICC) en su contexto original. Contaduría Universidad de Antioquia, 71, 103-127.
Modell, S. (2009). In defence of triangulation: A critical realist approach to mixed methods research in management accounting. Management Accounting Research, 20(3), 208-221.
Modell, S. (2015). Making institutional accounting research critical: dead end or new beginning?. Accounting, Auditing & Accountability Journal.
Modell, S. (2015). Theoretical triangulation and pluralism in accounting research: a critical realist critique. Accounting, Auditing & Accountability Journal.
Quinche Martín, F. L. (2007). Una evaluación crítica de la contabilidad ambiental empresarial. Revista Facultad De Ciencias Económicas, 16(1), 197-216.
Quintero, K. R., González, J. O., & Chamorro, C. L. (2022). Imaginario social del contador público desde las esferas del arte: una aproximación teórica. Económicas cuc, 43(1).
Raffournier, B. (2007). Les oppositions françaises à l'adoption des IFRS: examen critique et tentative d'explication. Comptabilité Contrôle Audit, 13(3), 21-41.
Ramírez Cedillo, E. (2007). Crítica a la estructura tributaria actual en México. Contaduría y administración, (223), 113-134.
Richardson, A. J. (2015). Quantitative research and the critical accounting project. Critical Perspectives on Accounting, 32, 67-77.
Ripoll, V., & Urquidi, A. (2010). Herramientas de contabilidad de gestión utilizadas en la práctica empresarial: una revisión crítica de los trabajos de investigación. Academia. Revista latinoamericana de administración, (44), 1-20.
Ritz, S. A., Beatty, K., & Ellaway, R. H. (2014). Accounting for social accountability: Developing critiques of social accountability within medical education. Education for health, 27(2), 152.
Rodelo Sehuanes, M., Chamorro González, C., & Archibold Barrios, W. (2021). Formación (en competencias) investigativa (s) en los estudiantes de contaduría pública: caso Universidad del Atlántico, Colombia, 2015-2019. Revista Facultad de Ciencias Economicas: Investigacion y Reflexion, 29(2). 67-85.
Rodríguez, M. D., Sáenz, R. G., Arroyo, H. M., Herera, D. P., De la Rosa Barranco, D., & Caballero-Uribe, C. V. (2009). Bibliometría: conceptos y utilidades para el estudio médico y la formación profesional. Salud Uninorte, 25(2), 319-330.
Romero-León, H. A. (2014). Problemas de investigación en contabilidad y problemas de la investigación en contabilidad. Clío América, 8(15), 75–82
Rueda-Delgado, G. (2010). El papel de la contabilidad ante la actual realidad económica, social y política del país. Más allá de la convergencia de prácticas mundiales. Cuadernos de Contabilidad, 11(28), 149-169.
Tanima, F. A., Brown, J., & Dillard, J. (2020). Surfacing the political: Women’s empowerment, microfinance, critical dialogic accounting and accountability. Accounting, Organizations and Society, 85, 101141.
Uribe, R. L. G. (2008). ¿Cuál es la importancia de la capacidad de pensamiento crítico en la enseñanza contable ?. Adversia, (3), 1-9.
Valle, D. (2008). Perspectivas críticas de la contabilidad “Reflexiones y críticas contables alternas al pensamiento único”. VII Simposio Nacional de Investigación Contable y Docencia Universidad Nacional de Colombia Bogotá, junio 6-8 de 2008
Villarreal, J. L., & Martínez, J. X. C. (2017). Fundamentos para el estudio de las corrientes de investigación en contabilidad. Tendencias, 18(2), 139-151.
Villegas, M. G. (2004). Breve introducción al estado del arte de la orientación crítica en la disciplina contable. Contaduría Universidad de Antioquia, (45), 113-132.
Wirtz, P. (2005). «Meilleures pratiques» de gouvernance et création de valeur: une appréciation critique des codes de bonne conduite. Comptabilité Contrôle Audit, 11(1), 141-159.
Дружиловская, Т. Ю. (2017). Концептуальные основы МСФО: критический анализ новых подходов. Международный бухгалтерский учет, 20(10 (424)), 596-610.
Published
Versions
- 2023-10-11 (2)
- 2022-09-30 (1)
How to Cite
Issue
Section
License
Copyright (c) 2022 Candy Chamorro González, Verónica Verónica Jaramillo Giraldo, Elizabeth Pescador Muñoz, Jazmin Chaverra Marquez
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Instructions for filling in the Certification of Originality and the Copyright Transfer:
Keep in mind that by pressing the "save and continue" button at the end, you are assuming all the ethical and legal commitments set forth herein. They establish the responsibilities of the legislation on intellectual property rights. For this it is assumed that whoever is carrying out the action of presenting the written work in good faith and represents himself and the other authors of the postulated article.
In this sense, the authors retain all the rights of which they are owners and authorize the free reproduction of the document sent. In the event of being necessary, they will assume, by pressing the "save and continue" button, the legal responsibility derived from the patrimonial rights which are free because of the non-payment by any procedure of the Journal.
Consequently, the author (s) represented by the person who advances the postulation of the article for evaluation and eventual publication,
I (We) declare:
1. I am (we are) the author (s) of the article {here is the name of the article placed automatically}.
2. This is an original work in accordance with the intellectual property law of Colombian copyright.
3. The content of the article of the reference has not been published and that it will not be submitted to any other means of publication in written or electronic support before knowing the decision of the Editorial Committee of Dimensión Empresarial.
4. The signer of this certification guarantees that the commitment acquired here does not infringe any third-party rights.
5. The publication authorization includes its electronic file and its adaptation, if necessary, for its incorporation in the network or in any electronic format or database, as well as attaching the necessary metadata to register the work, trademarks of water or any other security or protection system.
6. The publication authorization includes reproduction on digital media. As well as its distribution and making available through institutional archives through the Internet, distribute copies, and exhibit it in Colombia and outside the country, as well as include the article in national and international indexes.
7. The author assumes all responsibility, including compensation for damages, that could be exercised against the Universidad Autónoma del Caribe by third parties who violated their rights and interests because of the assignment.
For its part, Dimension Empresarial undertakes to respect in any case the rights of the author contained in Article 30 of Law 23 of 1982, or any after it and will make the article available to the users of the Journal so that make a legitimate use of it, as permitted by the applicable legislation, provided that its authorship is cited, commercial benefit is not obtained, and derivative works are not made.
The authors agree to accept the conditions of this intellectual property note, which will be applied to this submission when it is published in this journal.
