IDEAS home Printed from https://ideas.repec.org/a/col/000180/017727.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://doi.org/10.18359/rfce.3633
    Download Restriction: no
    File URL: https://libkey.io/10.18359/rfce.3633?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Collison, David & Ferguson, John & Kozuma, Yoshinao & Power, David & Stevenson, Lorna, 2011. "The impact of introductory accounting courses on student perceptions about the purpose of accounting information and the objectives of business: A comparison of the UK and Japan," Accounting forum, Elsevier, vol. 35(1), pages 47-60.
    2. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2009. "Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 896-909.
    3. Athanasios MANDILAS & Dimitrios KOURTIDIS & Giannoula FLOROU & Stavros VALSAMIDIS, 2016. "Accounting Education And Research In Relation To Business Needs," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 3-12.
    4. Crawford, Louise & Helliar, Christine & Monk, Elizabeth & Veneziani, Monica, 2014. "International Accounting Education Standards Board: Organisational legitimacy within the field of professional accountancy education," Accounting forum, Elsevier, vol. 38(1), pages 67-89.
    5. William F. Miller & Tara J. Shawver, 2018. "An Exploration of the State of Ethics in UK Accounting Education," Journal of Business Ethics, Springer, vol. 153(4), pages 1109-1120, December.
    6. Hopper, Trevor, 2013. "Making accounting degrees fit for a university," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 127-135.
    7. Brivot, Marion & Cho, Charles H. & Kuhn, John R., 2015. "Marketing or parrhesia: A longitudinal study of AICPA's shifting languages in times of turbulence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 31(C), pages 23-43.
    8. Lehman, Glen, 2010. "Perspectives on accounting, commonalities & the public sphere," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(8), pages 724-738.
    9. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    10. Byrne, Marann & Flood, Barbara & Hassall, Trevor & Joyce, John & Arquero Montaño, Jose Luis & González González, José María & Tourna-Germanou, Eleni, 2012. "Motivations, expectations and preparedness for higher education: A study of accounting students in Ireland, the UK, Spain and Greece," Accounting forum, Elsevier, vol. 36(2), pages 134-144.
    11. Sikka, Prem, 2015. "The hand of accounting and accountancy firms in deepening income and wealth inequalities and the economic crisis: Some evidence," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 30(C), pages 46-62.
    12. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.
    13. Özgür Özmen Uysal, 2010. "Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007," Journal of Business Ethics, Springer, vol. 93(1), pages 137-160, April.
    14. Key, Kimberly & Healy, Margaret & Mulligan, Emer, 2022. "Closing the cultural intelligence skills gap in accounting students: An action research approach to cross-cultural teamwork," The British Accounting Review, Elsevier, vol. 54(3).
    15. Bitbol-Saba, Nathalie & Dambrin, Claire, 2019. "“It’s not often we get a visit from a beautiful woman!” The body in client-auditor interactions and the masculinity of accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 64(C).
    16. Daoust, Laurence, 2020. "Playing the Big Four recruitment game: The tension between illusio and reflexivity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 66(C).
    17. Claire Garnier, 2017. "Comment devient-on associé d'audit ? Le fonctionnement des réseaux informels de promotion dans les cabinets Big 4 en France," Post-Print hal-01907518, HAL.
    18. Senia Kalfa & Adrian Wilkinson & Paul J Gollan, 2018. "The Academic Game: Compliance and Resistance in Universities," Work, Employment & Society, British Sociological Association, vol. 32(2), pages 274-291, April.
    19. José-Joaquín del-Pozo-Antúnez & Horacio Molina-Sánchez & Francisco Fernández-Navarro & Antonio Ariza-Montes, 2021. "Accountancy as a Meaningful Work. Main Determinants from a Job Quality and Optimization Algorithm Approach," Sustainability, MDPI, vol. 13(16), pages 1-14, August.
    20. Beau, Pauline & Jerman, Lambert, 2022. "Bonding forged in “auditing hell”: The emotional qualities of Big Four auditors," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:col:000180:017727. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Administrador (email available below). General contact details of provider: https://edirc.repec.org/data/femngco.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.