Descripción

During the last decade, a growing number of investigations in critical accounting have been seen from the theoretical, methodological, thematic, disciplinary, and territorial elements. This document seeks to determine its status, taking into account its challenges, trends, progress, and obstacles. The methodological design presents a qualitative approach with a descriptive scope; documentary research and interviews were used to obtain opinions from professionals related to the problem. The findings reflected that, as the main advance, the accounting perspective is considered a central theme in different events; in terms of obstacles, it is not discussed in depth; regarding the fundamental challenge, its epistemological construction is located and, finally, the elemental tendency is the approach from different spheres of scientific knowledge. In conclusion, the document highlights the need to continue with studies that broaden the theoretical, practical, and academic panorama of critical accounting.