This paper aims to contribute to some recent efforts to broaden and foster discussion regarding the accounting field's opening to research perspectives that challenge colonialism from (and within) the margins. The paper presents a conceptual review that differentiates the Postcolonial Critical Theory (PCT) and the Decolonial Epistemology Movement (DEM); also presents some recent studies published in critical international accounting journals in the past few years regarding colonialism, revealing how the field is opening up to discuss colonial issues. The paper embraces emergent contributions from Latin America authors that proposes an alternative to postcolonial thought, aiming to move forward studies in critical accounting in the margins. Finally, the authors trace some considerations by exploring delinking inquiry and non-extractivist methodology to cultivate engagements with relationality, transmodernity, and transculturality, as new contributions to face colonialism and surpass the dichotomy between theory and praxis.

中文翻译：

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会计中的非殖民研究？来自拉丁美洲的新贡献


本文旨在为最近的一些努力做出贡献，以扩大和促进有关会计领域开放研究观点的讨论，这些研究观点从边缘（和内部）挑战殖民主义。本文提出了区分后殖民批判理论（PCT）和非殖民认识论运动（DEM）的概念回顾；还介绍了过去几年在重要国际会计期刊上发表的一些有关殖民主义的最新研究，揭示了该领域如何开放讨论殖民问题。该论文采纳了拉丁美洲作者的新兴贡献，提出了后殖民思想的替代方案，旨在推动边缘批判会计的研究。最后，作者通过探索脱钩探究和非榨取主义方法论来追踪一些考虑因素，以培养与关系性、跨现代性和跨文化性的接触，作为面对殖民主义和超越理论与实践之间的二分法的新贡献。