Praise of (critical) Accounting

Abstract

The document makes a broad discussion about the social nature of Accounting, in permanent contrast to the orthodox vision of a knowledge closely linked to the capital accumulation process and the negative consequences of this dynamic on the social inequalities that mark underdevelopment. There is an important questioning to the narrow orthodox view of Accounting, trapped between the market financial logic and the demand for profitability of investors, while calling for change towards an alternative vision, comprehensive and inclusive, that manages to welcome all the social demands. Finally, it vindicates the constant effort to deconstruct and reconstruct accounting as a social discipline committed to human development and social justice in the Latin American stage.