RT Journal Article
T1 A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly
T2 Una mirada decolonial al papel de la contabilidad en la gestión norteamericana del monopolio de teléfonos en España
A1 Pérez Chamorro, Vicente Antonio
A1 Casasola Balsells, María Araceli
A1 Gutiérrez Hidalgo, Fernando
K1 Coloniality
K1 Decolonial thinking
K1 Privatisation
K1 Monopoly
AB Latin American decolonial thinking offers an alternative perspective to modern Western thought for the analysis of the role of accounting in relations of power, economic domination, knowledge and subjectivity in corporate capitalism. By applying a decolonial perspective, this paper contributes to previous literature on how conflicting public and private economic interests shape and are shaped by accounting practices. In particular, it analyses the role of accounting in the web of domination and power relations of a foreign company involved in the private management of a monopoly. To that end, it examines the historical case of the private management of the Spanish telephone monopoly at a time when the Spanish concessionary company was a subsidiary of the US multinational, International Telephone and Telegraph Corporation. The analysis of the case shows that the accounting was embedded within a geopolitical system of knowledge that strengthened a colonial matrix of power resulting in the domination of US capital over the Spanish state. This research contributes to a better understanding of how the colonial matrix of power operates through the subalternisation of the population not only in the Global South but also in Europe, imposing the rhetoric of modernity (conversion, progress and development) and exporting it to other latitudes by claiming its universality.
PB Elsevier
YR 2024
FD 2024-05-09
LK https://hdl.handle.net/10433/20708
UL https://hdl.handle.net/10433/20708
LA en
NO Pérez-Chamorro, V., Casasola-Balsells, A., & Gutiérrez-Hidalgo, F. (2024). A decolonial view of the role of accounting in the US management of the Spanish telephone monopoly. Critical Perspectives on Accounting, 99, 102734. https://doi.org/10.1016/j.cpa.2024.102734
NO Proyecto UPO-1380724. Junta de Andalucía "Aportación de la Historia de la Contabilidad a la Historia de las organizaciones"
NO Departamento de Economía Financiera y Contabilidad. Universidad Pablo de Olavide.
DS RIO
RD May 22, 2026