Research Trends in Critical Accounting from a Bibliometric Review

A bibliometric analysis, this article examines the evolution of the academic literature on critical ac-counting in the scopus database. The study presents a quantitative approach and a documentary descrip-tive scope regarding the scientific production related to the critical perspective in accounting. The results show that critical accounting has become a topic of great interest for accounting researchers, being a highly studied perspective from different approach-es, especially since 2008. In addition, it is highlight-ed that the critical accounting studies analyzed are mostly approached from empirical research, but review, case study or reflection stud-ies are also identified. It is concluded that it is necessary to approach accounting from a critical perspective to identify problems, discover flaws or inconsistencies that allow transforming the vision of accounting reality focused on economic and/or technical ratio-nality.