A critical theory and postmodernist approach to the teaching of accounting theory
Article
Article Title | A critical theory and postmodernist approach to the teaching of accounting theory |
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ERA Journal ID | 19083 |
Article Category | Article |
Authors | |
Author | James, Kieran |
Journal Title | Critical Perspectives on Accounting |
Journal Citation | 19 (5), pp. 643-676 |
Number of Pages | 23 |
Year | 2008 |
Place of Publication | Amsterdam |
ISSN | 1045-2354 |
1095-9955 | |
Digital Object Identifier (DOI) | https://doi.org/10.1016/j.cpa.2006.11.004 |
Abstract | [Abstract]: This paper outlines my teaching philosophy for the Accounting Theory subject. A Critical Theory and Postmodernist approach is recommended, which makes full use of non-accounting 'tangential material' (Boyce, 2004) and material from popular culture (Kell, 2004; Nilan, 2004). The paper discusses some classroom interactive activities, as well as interview results from interviews conducted with eleven international students and one Australian student at Charles Sturt University. The teaching approach proposed in this paper is to conduct classroom interactive activities which study theories and research results from a range of disciplines in order to illustrate key points that apply equally as much to accounting theories and the accounting research process, e.g. the Positive/Normative dichotomy. Classroom interactive activities are discussed in class using the 'dialogical approach' to education recommended by Freire (1996), Kaidonis (2004), Boyce (2004), and Thomson and Bebbington (2004). Once students gain experience in studying material from outside accounting, the interview results suggest that they are then better motivated (Wynder, 2006) and better equipped to study and evaluate accounting theories. |
Keywords | critical thinking; dialogical approach; generic skills; popular culture; postmodernism; sociology of education |
ANZSRC Field of Research 2020 | 350101. Accounting theory and standards |
390103. Economics, business and management curriculum and pedagogy | |
Public Notes | File reproduced in accordance with the copyright policy of the publisher/author. |
Byline Affiliations | Charles Sturt University |
https://research.usq.edu.au/item/9yxy9/a-critical-theory-and-postmodernist-approach-to-the-teaching-of-accounting-theory
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