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A Critical Theory and Postmodernist approach to the teaching of accounting theory

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  • James, Kieran

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 G. Critical accounting education: teaching and learning outside the circle. Critical Perspectives on Accounting 2004;15(4/5):565–86] and material from popular culture [Kell P. A teacher's tool kit: an introduction to social theory. In: Allen J, editor. Sociology of education: possibilities and practices. 3rd ed. Southbank, Melbourne: Social Science Press; 2004. p. 29–51 [chapter 2]; Nilan P. ‘Reality TV’? School students and popular culture. In: Allen J, editor. Sociology of education: possibilities and practices. 3rd ed. Southbank, Melbourne: Social Science Press; 2004. p. 306–21 [chapter 14]]. The paper discusses some classroom interactive activities, as well as interview results from interviews conducted with 11 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 [Freire P. Pedagogy of the oppressed. London: Pelican; 1996], Kaidonis [Kaidonis MA. Teaching and learning critical accounting using media texts as reflexive devices: conditions for transformative action or reinforcing the status quo? Critical Perspectives on Accounting 2004;15(4/5):667–73], Boyce [Boyce G. Critical accounting education: teaching and learning outside the circle. Critical Perspectives on Accounting 2004;15(4/5):565–86], and Thomson [Thomson I, Bebbington J. It doesn’t matter what you teach? Critical Perspectives on Accounting 2004;15(4/5):609–28]. Once students gain experience in studying material from outside accounting, the interview results suggest that they are then better motivated [Wynder M. Creative management accountants: short case studies to promote creativity in the classroom. In: Paper presented at the Accounting and Finance Association of Australia and New Zealand annual conference; 2006] and better equipped to study and evaluate accounting theories.

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  • James, Kieran, 2008. "A Critical Theory and Postmodernist approach to the teaching of accounting theory," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(5), pages 643-676.
    • Handle: RePEc:eee:crpeac:v:19:y:2008:i:5:p:643-676
    DOI: 10.1016/j.cpa.2006.11.004
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    References listed on IDEAS

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    1. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part one: theory," Accounting, Organizations and Society, Elsevier, vol. 25(2), pages 131-162, February.
    2. C. Richard Baker, 2001. "Whether there is an Accounting Profession? A Commentary on “Whither (or Wither) Accounting Education in the New Millennium” by M.R. Mathews," Accounting Forum, Taylor & Francis Journals, vol. 25(4), pages 402-404, December.
    3. Bryer, R. A., 2005. "A Marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research," Accounting, Organizations and Society, Elsevier, vol. 30(1), pages 25-65, January.
    4. Bryer, R. A., 2000. "The history of accounting and the transition to capitalism in England. Part two: evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 327-381, May.
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    Cited by:

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    2. James, Kieran & Otsuka, Setsuo, 2009. "Racial biases in recruitment by accounting firms: The case of international Chinese applicants in Australia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(4), pages 469-491.
    3. Barone, Elisabetta & Ranamagar, Nathan & Solomon, Jill F., 2013. "A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting," Accounting forum, Elsevier, vol. 37(3), pages 163-181.
    4. Jayasinghe, Kelum & Wickramasinghe, Danture, 2011. "Power over empowerment: Encountering development accounting in a Sri Lankan fishing village," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 396-414.
    5. 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.
    6. Jorge Luis García & Ignacio de los Ríos, 2021. "Model to Develop Skills in Accounting Students for a 4.0 Industry and 2030 Agenda: From an International Perspective," Sustainability, MDPI, vol. 13(17), pages 1-31, August.
    7. Most. Mukta Khatun & & Md. Sagar Hossain, 2023. "Critical Accounting Theory: Unveiling Power Dynamics and Enhancing Accountability - An Empirical Study on Existing Literature," International Journal of Science and Business, IJSAB International, vol. 25(1), pages 106-116.
    8. G. Mikhailova V. & E. Potekhina V. & Г. Михайлова В. & Е. Потехина В., 2018. "Особенности методики преподавания бухгалтерского учета Г.А. Бахчисарайцева — представителя московской учетной школы // The Peculiarities of the Methodology of Teaching Accounting by G.A. Bakhchisarayt," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, vol. 5(5), pages 43-53.
    9. Aresu, Simone & Monfardini, Patrizio, 2023. "Oppressed by consumerism: The emancipatory role of household accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).

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