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

James, Kieran (2008) A critical theory and postmodernist approach to the teaching of accounting theory. Critical Perspectives on Accounting, 19 (5). pp. 643-676. ISSN 1045-2354

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[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.

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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Author version deposited in accordance with the copyright policy of the publisher.
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 26 Mar 2009 08:52
Last Modified: 02 Jul 2013 23:10
Uncontrolled Keywords: critical thinking; dialogical approach; generic skills; popular culture; postmodernism; sociology of education
Fields of Research : 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150101 Accounting Theory and Standards
13 Education > 1302 Curriculum and Pedagogy > 130203 Economics, Business and Management Curriculum and Pedagogy
Socio-Economic Objective: C Society > 93 Education and Training > 9301 Learner and Learning > 930103 Learner Development
Identification Number or DOI: 10.1016/j.cpa.2006.11.004
URI: http://eprints.usq.edu.au/id/eprint/4722

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