A critical accounting project for Latin America? Objects of knowledge or ways of knowing
本文探讨拉丁美洲批判性会计项目的基础，借鉴去殖民化思想批判现有研究中的盎格鲁-欧洲中心逻辑，呼吁关注全球南方的替代认知方式并创造平等对话空间。
This article explores the basis of a critical accounting project in Latin America and suggests a critique inspired by the decolonial project to reinvigorate critical accounting. The paper draws on Santos’ (2009) sociology of absences to explore the epistemic assumptions present in interpretive and critical accounting studies focusing on Latin America to achieve these aims. The analysis reveals that the critical accounting studies analyzed often mobilize Anglo-Euro-Centric logics that limit the ability of Latin America to think itself and impede the dialogue on equal terms between contemporaries, as suggested by the decolonial project. The paper presents avenues for critical accounting research in Latin America, assessing the effects of the Anglo-European institutionalization of modes of doing research for Latin America and calling for authenticity, more attention to the existence of alternative ways of knowing in the global South and for the creation of protected spaces that care for those alternatives and grant an equal exchange of ideas.