A critical theory and postmodernist approach to the teaching of accounting theory

Article

James, Kieran. 2008. "A critical theory and postmodernist approach to the teaching of accounting theory." Critical Perspectives on Accounting. 19 (5), pp. 643-676. https://doi.org/10.1016/j.cpa.2006.11.004
Article Title

A critical theory and postmodernist approach to the teaching of accounting theory

ERA Journal ID19083
Article CategoryArticle
Authors
AuthorJames, Kieran
Journal TitleCritical Perspectives on Accounting
Journal Citation19 (5), pp. 643-676
Number of Pages23
Year2008
Place of PublicationAmsterdam
ISSN1045-2354
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.

Keywordscritical thinking; dialogical approach; generic skills; popular culture; postmodernism; sociology of education
ANZSRC Field of Research 2020350101. Accounting theory and standards
390103. Economics, business and management curriculum and pedagogy
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Byline AffiliationsCharles Sturt University
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