Decolonizing-Recolonizing Curriculum in Management and Accounting

Fernanda Filgueiras Sauerbronn, João Paulo Resende de Lima and Alexandre Faria

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2023, vol. 27(6), issue Vol. 27 No. 6 (2023): Nov/Dec - 2023, e230050

Abstract: Objective: to reflexively understand how management and accounting decolonial academics in the Global South perceive and respond to the decolonizing curriculum agenda created in the Atlantic North within the hyper-contra-revolutionary context of the COVID-19 pandemic. Theoretical approach: we embrace a decolonizing-recolonizing perspective that challenges reaffirms theory/practice and North/South binarisms that we internalize. Method: we embrace action research based on self-criticism and reflexivity to address the experiences of privileged decolonial scholars. Results: our findings reveal important aspects related to decolonizing-recolonizing dynamics that are occurring in bodies, contexts, and academic spaces. Conclusions: our study reveals that decolonizing the management and accounting curriculum in the South is permeated by difficulties for theoretical delinking, which trigger tensions about the constitution of personal/collective being, the mobilization of intellectual/practical activism, the creation of forms of engagement internal/ external to the academy, transcending the competitive/solidaristic academic action model; the construction of knowledge in extractivist/non-extractivist forms; and the materialization of pluriversal knowledge in academic/nonacademic products. We hope to encourage everyday decolonizing-recolonizing management and accounting education that goes beyond the North/South binarism and curricular reforms led by the counter-revolutionary neoliberal university and its Eurocentric business schools.

Date: 2023
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