“…While Christian liberation theology recognizes the need for social change because of the oppressive role of capitalistic structures (Gallhofer and Haslam, 2004, p. 383), Freire's (2000) Pedagogy of the Oppressed calls for the concientisaçao ("conscientization") of the masses as a process of "inner self liberation" (Moerman, 2006, p. 176), whereby the oppressed, in understanding their situation and causes of their oppression, can take action against oppression (Boff, 2011). Both liberation theology and Freire's ideas have contributed to the education and increased participation of the disenfranchised (De Kadt, 1982, p. 574;Bidegain, 1993;Daudelin and Hewitt, 1995). These projects have been left unexplored in critical accounting literature (Gallhofer, 2002;Gallhofer and Haslam, 2004;Moerman, 2006) in spite of being very important to critical accounting research: the study of such projects reveals that community-centred approaches to accountability can be developed, which would enable the critical researcher to serve better the interests of the marginalized by engaging him/her with agents in the political space (Lehman, 2001;Shenkin and Coulson, 2007, p. 309), and would teach lessons on emancipatory struggles in emerging countries, thus breaking with "the Eurocentric and neocolonial structures of knowledge production that are dominant in our world" (Teivainen, 2002, p. 630).…”