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Elementos significativos en la construcción discursiva de la autoridad profesoral contable: aprendizajes metodológicos

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  • Edison Fredy León Paime

Abstract

Este documento plantea reflexiones generales sobre la manera como se construye el posicionamiento de los profesores de Contaduría Pública y cómo estos despliegan discursos en los que se defiende su autoridad a partir del concepto de práctica docente. Metodológicamente, se realizó un análisis discursivo a partir de la integración de diversas técnicas de recopilación de información propias de las ciencias sociales. La investigación encontró que los profesores tienen un comportamiento estratégico según su trayectoria personal y el lugar de elocución desde donde construyen sus enunciaciones. Los posicionamientos de los profesores revelan tensiones derivadas de estrategias más o menos consientes sobre su lugar en el campo contable, las arbitrariedades misionales que asumen como autoridades del campo y los esquemas de diferenciación con sus cole- gas. Este documento brinda aportes de índole metodológico, sobre aspectos que deben tenerse en cuenta para futuras investigaciones acerca de la educación contable en nuestro país. ****** This paper comprises general reflections on the method used for positioning public ac- counting instructors and on the discourse employed to defend their authority based on the concept of teaching practice. Methodologically, a discourse analysis grounded in the integration of various social science information gathering techniques is deployed. The research study found that instructors exhibit strategic behavior according to their personal backgrounds and the place of elocution from where they build their wording. Instructor positioning reveals tensions derived from strategies of greater or lesser awareness about their place within the accounting field, the missionary arbitrariness that they assume as field authorities, and the schemes that differentiate them from their colleagues. This document provides methodological contributions on matters that must be considered for future research on accounting education in our country. ****** Este documento levanta reflexoes gerais sobre a maneira como se constrói o posiciona- mento dos professores de Contabilidade Pública e como eles apresentam discursos nos quais sua autoridade é defendida com base no conceito de prática docente. Metodologicamente, foi realizada uma análise discursiva baseada na integracao de diversas técnicas de coleta de informacoes das ciencias sociais. Foi descoberto através da pesquisa que os professores tem um comportamento estratégico de acordo com sua trajetória pessoal e o local de elocucao de onde eles construíram suas enunciacoes. As posicoes dos professores revelam tensoes derivadas de estratégias mais ou menos conscientes sobre seu lugar no campo contábil, as arbitrariedades missionárias que assumem como autoridades de campo e os esquemas de diferenciacao com seus colegas. Este documento fornece contribuicoes metodológicas sobre aspectos que devem ser levados em conta para futuras pesqui- sas sobre educacao contábil no país.

Suggested Citation

  • Edison Fredy León Paime, 2019. "Elementos significativos en la construcción discursiva de la autoridad profesoral contable: aprendizajes metodológicos," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 27(1), pages 125-140, February.
    • Handle: RePEc:col:000180:017727
    DOI: 10.18359/rfce.3633
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    References listed on IDEAS

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    1. Prem Sikka & Colin Haslam & Orthodoxia Kyriacou & Dila Agrizzi, 2007. "A Rejoinder to 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence'," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 59-64.
    2. Prem Sikka & Colin Haslam & Orthodoxia Kyriacou & Dila Agrizzi, 2007. "Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 3-21.
    3. Sonja Gallhofer & Jim Haslam, 2007. "A Commentary on 'Professionalizing Claims and the State of UK Professional Accounting Education: Some Evidence'," Accounting Education, Taylor & Francis Journals, vol. 16(1), pages 27-30.
    4. Ioana Lupu & Laura Empson, 2015. "Illusio and overwork: playing the game in the accounting field," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 28(8), pages 1310-1340, October.
    5. Edson Luiz Riccio & Octavio Ribeiro de Mendonça Neto & Marici Cristine Gramacho Sakata, 2007. "Movimentos de teorias em campos interdisciplinares: a inserção de Michel Foucault na contabilidade," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 11(spe2), pages 11-32.
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    More about this item

    Keywords

    Educación contable; Autoridad profesoral; Campo contable; Metodología de investigación;
    All these keywords.

    JEL classification:

    • I23 - Health, Education, and Welfare - - Education - - - Higher Education; Research Institutions
    • I29 - Health, Education, and Welfare - - Education - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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