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Expanding the horizons of accounting education : incorporating social and critical perspectives

机译:拓宽会计教育的视野:融合社会和批判性观点

摘要

This paper examines a case of accounting education change in the context of increased interest in ethical, social, and environmental accountability, presenting a reflexive case study of a new university accounting subject incorporating social and critical perspectives. Foundational pedagogical principles and key aspects of curriculum are outlined. The pedagogy draws on the integration of humanistic and formative education (principally based on Gramscian and Freirean approaches) and deep and elaborative learning. Two key aspects of curriculum and pedagogy are analysed. First, a curriculum based on a broad conception of accounting and accountability as power-laden social processes, drawing on a range of research literature. Second, the adoption of an authentic, supportive, and collegial team teaching approach. Students’ feedback relating to identified issues is presented. The paper contributes to the renewal of the social and ethical worth of accounting education, concluding that deep accounting educational change encompasses both the content and practice of classroom activity and changes in the self-consciousness of staff and students.
机译:本文研究了在对道德,社会和环境责任感日益浓厚的兴趣的背景下会计教育变革的案例,提出了对一个新的结合社会和批评观点的大学会计学科的反思性案例研究。概述了基本的教学原则和课程的关键方面。该教学法结合了人文主义和形成性教育(主要基于格拉姆斯和弗莱雷尼亚主义方法)以及深度和详尽的学习的结合。对课程和教学法的两个关键方面进行了分析。首先,以一系列的研究文献为基础,以会计和问责制作为充满权力的社会过程的广泛概念为基础的课程。第二,采用真实,支持和合作的团队教学方法。提出了与已确定问题有关的学生反馈。本文为会计教育的社会和道德价值的更新做出了贡献,认为深层次的会计教育变革既包括课堂活动的内容和实践,也包括员工和学生的自我意识的变化。

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