Postcolonial and decolonial perspectives: a proposal for a research agenda in accounting in Brazil

Abstract

From discussion and reflection concerning the contributions of postcolonial and decolonial perspectives as research alternatives for the development of studies in Accounting, this paper proposes a research agenda in Brazil. First, the text recovers the meaning of the terms neo-colonialism, imperialism, post colonialism and decoloniality and, second, presents the Post-Colonialist Critical Theory and the Decolonial Epistemology/Movement in the context of the post-positivist qualitative research traditions. The discussion of potential contributions to Accounting begins by pointing out some studies that used decolonialism in management and administration. Following this review, we present some papers associated to decolonialism in Accounting, highlighting contributions already recognized by the national and, mainly, international scholars. The paper presents the results of a search on Capes/MEC Periodicals Website carried out in the first half of 2016, to highlight the opportunity for the inclusion of the decolonial perspective in accounting studies in Brazil. The results indicated only two studies published in national journals and, in contrast, 63 papers in international journals. Besides showing that there is room for research of this nature in Brazil, the results show the journals more sensitive to these perspectives. Finally, the discussion aims to contribute to raising awareness about potential limitations, criticisms, and controversies. It acknowledges the relevance of decolonialism for the development of alternative research that, even when focusing in already known objects, take advantage of the lenses of defamiliarization or untying for the construction of relevant knowledge in Accounting in Brazil.