PARADIGMA KRITIS DALAM AKUNTANSI SEBAGAI INSTRUMEN EMANSIPATORIS DALAM PRAKTIK KONTEMPORER

AbstractAccounting is often perceived as a neutral technical tool, yet inpractice it operates within complex power relations that frequentlymarginalize certain social groups. This article aims to examine how thecritical accounting paradigm functions as an emancipatory instrumentcapable of revealing and challenging domination embedded incontemporary accounting practices. This study employs a qualitativeapproach through a systematic literature review of scholarlypublications from 2020–2025 discussing critical accounting, powerrelations, and emancipatory practices. The findings indicate thataccounting constitutes a social-political practice that is value-ladenand often reproduces dominant interests through ostensibly objectivereporting mechanisms. However, the critical accounting paradigmopens pathways for emancipatory practices, such as counter-accountingand participatory reporting, enabling affected communities to activelyengage in accounting processes. This study highlights the importance ofdeveloping accounting practices that are more inclusive, reflective,and oriented toward social justice.Keywords: Critical Accounting; Emancipation; Power Relations;Counter-Accounting; Social Accountability