ABSTRACT

Higher accounting education tends to be monologic and uphold a ‘hidden curriculum’ based on neoliberal and neoclassical economic assumptions that prioritise financial stakeholders’ concerns and profit maximisation. This informs what is regarded as teachable knowledge in accounting education, and how this is taught. Critical accounting researchers have urged educators/researchers to adopt dialogic pedagogical approaches to reimagine how accounting can facilitate democratic dialogue about the range of practices it covers; expose students to divergent socio-political perspectives on accountability; and promote critical reflection and transform their understandings of their lived realities. Our research is situated within the critical Social and Environmental Accounting (SEA) literature and the potential of a dialogic accounting pedagogy. Through student interviews and reflections from educators, we explore the design and implementation of a third-year accounting course containing a SEA component, and its potential for achieving the aspirations of dialogic pedagogy, and how this can be developed and implemented.

摘要

高等会计教育往往是单一的，并坚持基于新自由主义和新古典经济假设的“隐藏课程”，优先考虑金融利益相关者的关注和利润最大化。这说明了会计教育中什么被视为可教授的知识，以及如何教授这些知识。批判性会计研究人员敦促教育工作者/研究人员采用对话式教学方法来重新构想会计如何促进关于其涵盖的实践范围的民主对话；让学生接触到关于问责制的不同社会政治观点；并促进批判性反思并改变他们对生活现实的理解。我们的研究位于重要的社会和环境会计 (SEA) 文献以及对话式会计教学法的潜力内。