Abstract

ACEVEDO-ALONSO, Jony Alexander  and  ARIZA-BUENAVENTURA, Efrén Danilo. ACCOUNTABILITY AND TRANSPARENCY IN LATIN AMERICA: A CRITICAL ANALYSIS FROM THE CASE OF THE COLOMBIAN POWER GENERATION PUBLIC SECTOR BETWEEN 2010 AND 2016. Innovar [online]. 2021, vol.31, n.82, pp.107-124.  Epub Nov 11, 2021. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v31n82.98423.

Accountability and transparency are subjects of study in public accounting. States are transformed following the market rather than citizenship, and pushed by international governance policies that force peripheral countries to exploit their natural resources. This process generates social crises since it puts governments in tension with the communities over the use of natural resources. Under this perspective, this paper evaluates the implementation of accountability and transparency policies through the case study of the Colombian energy subsector between 2010 and 2016, seeking to challenge the knowledge and hegemonic social practices that have been imposed in the Latin American context regarding the production of government and business information. The data were collected from institutional documents, business information, and semi-structured interviews with actors from the socio-environmental movement. We followed a qualitative approach with a critical sense, which consists of a critical discourse analysis aimed at evaluating the artifacts subject to triangulation. The results show the supremacy of the speeches produced by the Government and Isagen, which divert from the speeches by social actors. Hence, this work presents empirical evidence that contributes to the discussion on the field of critical and contextual accounting research.

Keywords : Critical discourse analysis; critical accounting; governance; Isagen; accountability; transparency.

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