1,080
Views
5
CrossRef citations to date
0
Altmetric
Articles

Through students’ eyes: case study of a critical pedagogy initiative in accounting education

ORCID Icon & ORCID Icon
Pages 394-430 | Received 08 Jun 2020, Accepted 20 Oct 2021, Published online: 27 Jan 2022

References

  • Accounting Education Change Commission (AECC). (1990). Objectives of education for accountants: Position statement number one. Issues in Accounting Education, 5(2), 307–312.
  • Ahmad, Z., Anantharaman, R. N., & Ismail, H. (2012). Students’ motivation, perceived environment and professional commitment: An application of Astin’s College impact model. Accounting Education: An International Journal, 21(2), 187–208. https://doi.org/10.1080/09639284.2011.603472
  • Alvesson, M. (2003). Beyond neopositivists, romantics, and localists: A reflexive approach to interviews in organizational research. Academy of Management Review, 28(1), 13–33. https://doi.org/10.2307/30040687
  • Alvesson, M., & Spicer, A. (2012). A stupidity-based theory of organizations. Journal of Management Studies, 49(7), 1194–1220. https://doi.org/10.1111/j.1467-6486.2012.01072.x
  • Anderson-Gough, F., Grey, C., & Robson, K. (1998). Making up accountants: The organizational and professional socialization of trainee chartered accountants. Ashgate.
  • Barnett, R. (2012). Learning for an unknown future. Higher Education Research & Development, 31(1), 65–77. https://doi.org/10.1080/07294360.2012.642841
  • Behn, B., Ezzell, W., Murphy, L., Rayburn, J., Stith, M., & Strawser, J. (2012). The Pathways Commission on accounting higher education: Charting a national strategy for the next generation of accountants. Issues in Accounting Education, 27(3), 595–600. https://doi.org/10.2308/iace-10300
  • Black, W. H. (2012). The activities of the Pathways Commission and the historical context for changes in accounting education. Issues in Accounting Education, 27(3), 601–625. https://doi.org/10.2308/iace-50091
  • Boyce, G. (2004). Critical accounting education: Teaching and learning outside the circle. Critical Perspectives on Accounting, 15(4), 565–586. https://doi.org/10.1016/S1045-2354(03)00047-9
  • Boyce, G., & Greer, S. (2013). More than imagination: Making social and critical accounting real. Critical Perspectives on Accounting, 24(2), 105–112. https://doi.org/10.1016/j.cpa.2012.06.002
  • Boyce, G., Greer, S., Blair, B., & Davids, C. (2012). Expanding the horizons of accounting education: Incorporating social and critical perspectives. Accounting Education: An International Journal, 21(1), 47–74. https://doi.org/10.1080/09639284.2011.586771
  • Boyce, G., Narayanan, V., Greer, S., & Blair, B. (2019). Taking the pulse of accounting education reform: Liberal education, sociological perspectives, and exploring ways forward. Accounting Education, 28(3), 274–303. https://doi.org/10.1080/09639284.2019.1586552
  • Breuing, M. (2011). Problematizing critical pedagogy. International Journal of Critical Pedagogy, 3(3), 2–23. http://libjournal.uncg.edu/ijcp/article/view/246/113
  • Brookfield, S. (2012). Teaching for critical thinking: Tools and techniques to help students question their assumptions (1st ed.). Jossey-Bass.
  • Callahan, C. M. (2018). Self-reflective insights on what I have learned in an evolving academic career model: Accounting scholarship, administration, and diversity. Issues in Accounting Education, 33(3), 5–16. https://doi.org/10.2308/iace-52145
  • Cameron, R. A., & O’Leary, C. (2015). Improving ethical attitudes or simply teaching ethical codes? The reality of accounting ethics education. Accounting Education: An International Journal, 24(4), 275–290. https://doi.org/10.1080/09639284.2015.1036893
  • Chabrak, N., & Craig, R. (2013). Student imaginings, cognitive dissonance and critical thinking. Critical Perspectives on Accounting, 24(2), 91–104. https://doi.org/10.1016/j.cpa.2011.07.008
  • CPA Canada. (2020). The chartered professional accountant competency map. Understanding the competencies a candidate must demonstrate to become a CPA. file:///C:/Users/gendrony/Downloads/01495-EC_Competency-Map-2020.pdf, consulted on January 26, 2021.
  • Daoust, L. (2020). Playing the Big Four recruitment game: The tension between illusio and reflexivity. Critical Perspectives on Accounting, 66, 1–24. https://doi.org/10.1016/j.cpa.2019.04.002
  • Davies, M. (2015). A model of critical thinking in higher education. In M. B. Paulsen (Ed.), Higher education: Handbook of theory and research (vol. 30, pp. 41–92). Springer International Publishing.
  • Dellaportas, S. (2015). Reclaiming ‘sense’ from ‘cents’ in accounting education. Accounting Education: An International Journal, 24(6), 445–460. https://doi.org/10.1080/09639284.2015.1114456
  • Drake, J. (2011). Adding value to audit education through ‘living’ cases. Accounting Education, 20(2), 203–222. https://doi.org/10.1080/09639284.2011.557518
  • Ennis, R. (1993). Critical thinking assessment. Theory into Practice, 32(3), 179–186. https://doi.org/10.1080/00405849309543594
  • Flyvbjerg, B. (2011). Case study. In N. K. Denzin & Y. S. Lincoln (Eds.), The Sage handbook of qualitative research (4th ed., pp. 301–316). Sage Publications.
  • Foster, S., & Bolt-Lee, C. (2002). New competencies for accounting students. The CPA Journal, 72(1), 68–71. http://archives.cpajournal.com/2002/0102/dept/d016802.htm
  • Freire, P. (1976). Education: The practice of freedom. Writers and Readers Publishing Cooperative.
  • Freire, P. (2005). Pedagogy of the oppressed (30th anniversary edition). Continuum International Publishing Group.
  • Gendron, Y. (2015). Accounting academia and the threat of the paying-off mentality. Critical Perspectives on Accounting, 26, 168–176. https://doi.org/10.1016/j.cpa.2013.06.004
  • Gendron, Y., & Suddaby, R. (2004). Professional insecurity and the erosion of accountancy’s jurisdictional boundaries. Canadian Accounting Perspectives, 3(1), 85–116. https://doi.org/10.1506/L20X-F29L-NXX7-AP0N
  • Grey, C. (1998). On being a professional in a “Big Six” firm. Accounting, Organizations and Society, 23(5), 569–587. https://doi.org/10.1016/S0361-3682(97)00003-2
  • Grey, C. (2002). What are business schools for? On silence and voice in management education. Journal of Management Education, 26(5), 496–511. https://doi.org/10.1177/105256202236723
  • Hazelton, J., & Haigh, M. (2010). Incorporating sustainability into accounting curricula: Lessons learnt from an action research study. Accounting Education, 19(1/2), 159–178. https://doi.org/10.1080/09639280802044451
  • Healy, M., & Jenkins, A. (2006). Strengthening the teaching-research linkage in undergraduate courses and programs. New Directions for Teaching & Learning, 2006(107), 45–55. https://doi.org/10.1002/tl.244
  • Hermanson, D. R. (2018). 25 reflections on accounting research. Issues in Accounting Education, 33(1), 3–15. https://doi.org/10.2308/iace-51883
  • Honn, D., & Ugrin, J. (2012). The effects of cognitive misfit on students’ accounting task performance. Issues in Accounting Education, 27(4), 979–998. https://doi.org/10.2308/iace-50258
  • Hopper, T. (2013). Making accounting degrees fit for a university. Critical Perspectives on Accounting, 24(2), 127–135. https://doi.org/10.1016/j.cpa.2012.07.001
  • International Accounting Education Standards Board (IAESB). (2014). International education standard (IES) 3: Initial professional development—professional skills (revised): IFAC.
  • Jeacle, I. (2008). Beyond the boring grey: The construction of the colourful accountant. Critical Perspectives on Accounting, 19(8), 1296–1320. https://doi.org/10.1016/j.cpa.2007.02.008
  • Jeyaraj, J. J. (2020). Possibilities for critical pedagogy engagement in higher education: Exploring students’ openness and acceptance. Asia Pacific Education Review, 21(1), 27–38. https://doi.org/10.1007/s12564-019-09605-0
  • Kelly, P. (2017, March). Developing ethical leaders for the accounting profession: Finding inspiration from the Coast Guard Academy. The CPA Journal, 28–36. https://www.cpajournal.com/2018/03/29/icymi-developing-ethical-leaders-accounting-profession/
  • Kincheloe, J. L., McLaren, P., & Steinberg, S. (2011). Critical pedagogy and qualitative research: Moving to the bricolage. In N. K. Denzin & Y. S. Lincoln (Eds.), The Sage handbook of qualitative research (4th ed., pp. 168–178). Sage Publications.
  • Kuhn, T. S. (2008). La structure des révolutions scientifiques. Flammarion.
  • Lawson, R. A., Blocher, E. J., Brewer, P. C., Cokins, G., Sorensen, J. E., Stout, D. E., Sundem, G. L., Wolcott, S. K., & Wouters, M. J. F. (2014). Focusing accounting curricula on student’s long-run careers: Recommendations for an integrated competency-based framework for accounting education. Issues in Accounting Education, 29(2), 295–317. https://doi.org/10.2308/iace-50673
  • Lay, K., & McGuire, L. (2010). Building a lens for critical reflection and reflexivity in social work education. Social Work Education, 29(5), 539–550. https://doi.org/10.1080/02615470903159125
  • Lie, E. (2005). On the timing of CEO stock option awards. Management Science, 51(5), 802–812. https://doi.org/10.1287/mnsc.1050.0365
  • Lincoln, Y. S., & Guba, E. G. (1985). Naturalistic inquiry. Sage Publications.
  • Lyotard, J.-F. (1979). La condition postmoderne. Éditions de Minuit.
  • Malsch, B., & Gendron, Y. (2013). Re-theorizing change: Institutional experimentation and the struggle for domination in the field of public accounting. Journal of Management Studies, 50(5), 870–899. https://doi.org/10.1111/joms.12006
  • Malsch, B., & Salterio, S. E. (2016). “Doing good field research”: Assessing the quality of audit field research. Auditing: A Journal of Practice & Theory, 35(1), 1–22. https://doi.org/10.2308/ajpt-51170
  • Ménard, L. (2020). Dictionnaire de la comptabilité et de la gestion financière (3rd ed.). CPA Canada.
  • Moore, T. (2013). Critical thinking: Seven definitions in search of a concept. Studies in Higher Education, 38(4), 506–522. https://doi.org/10.1080/03075079.2011.586995
  • Murphy, T., & O’Connell, V. (2017). Challenging the dominance of formalism in accounting education: An analysis of the potential of stewardship in light of the evolution of legal education. Critical Perspectives on Accounting, 44, 1–29. https://doi.org/10.1016/j.cpa.2016.06.001
  • Nussbaum, M. C. (2010). Not for profit: Why democracy needs the humanities. Princeton University Press.
  • O’Donovan, B. (2017). How student beliefs about knowledge and knowing influence their satisfaction with assessment and feedback. Higher Education, 74(4), 617–633. https://doi.org/10.1007/s10734-016-0068-y
  • Patton, M. Q. (2015). Qualitative research & evaluation methods (4th ed.). Sage Publications.
  • Philpot, R. A. (2016). Shaking students’ cages: A freirean pedagogy that challenged PETE students’ beliefs about physical education. International Journal of Critical Pedagogy, 7(1), 143–164. http://libjournal.uncg.edu/ijcp/article/view/545/888
  • Power, M., & Gendron, Y. (2015). Qualitative research in auditing: A methodological roadmap. Auditing: A Journal of Practice & Theory, 34(2), 147–165. https://doi.org/10.2308/ajpt-10423
  • Savoie-Zajc, L. (2010). L’entrevue semi-dirigée. In B. Gauthier (Ed.), Recherche sociale. De la problématique à la collecte des données (pp. 337–360). Presses de l’Université du Québec.
  • Schaefer, S. M., & Alvesson, M. (2020). Epistemic attitudes and source critique in qualitative research. Journal of Management Inquiry, 29(1), 33–45. https://doi.org/10.1177/1056492617739155
  • Schön, D. A. (1983). The reflective practitioner: How professionals think in action. Basic Books.
  • Sikka, P., Haslam, C., Kyriacou, O., & Agrizzi, D. (2007). Professionalizing claims and the state of UK professional accounting education: Some evidence. Accounting Education: An International Journal, 16(1), 3–21. https://doi.org/10.1080/09639280601150921
  • Sin, S., Reid, A., & Jones, A. (2012). An exploration of students’ conceptions of accounting work. Accounting Education: An International Journal, 21(4), 323–340. https://doi.org/10.1080/09639284.2012.661604
  • Swain, M. R., & Olsen, K. J. (2012). From student to accounting professional: A longitudinal study of the filtering process. Issues in Accounting Education, 27(1), 17–52. https://doi.org/10.2308/iace-50076
  • Thomas, D. R. (2006). A general inductive approach for analyzing qualitative evaluation data. American Journal of Evaluation, 27(2), 237–246. https://doi.org/10.1177/1098214005283748
  • Thomson, I., & Bebbington, J. (2004). It doesn’t matter what you teach? Critical Perspectives on Accounting, 15(4), 609–628. https://doi.org/10.1016/S1045-2354(03)00049-2
  • Tomlinson, M. (2018). Conceptions of the value of higher education in a measured market. Higher Education, 75(4), 711–727. https://doi.org/10.1007/s10734-017-0165-6
  • Tong, V., Standen, A., & Sotiriou, M. (Eds.). (2018). Shaping higher education with students: Ways to connect research and teaching. UCL Press.
  • Wiecek, I. M. (2011). Integration in accounting education. In I. M. Wiecek & G. Beal (Eds.), Leveraging change – The new pillars of accounting education (pp. 100–108). Canadian Institute of Chartered Accountants.
  • Wolcott, S. K. (2011). Professional attributes: Teaching the fine arts of being a professional accountant. In I. M. Wiecek & G. Beal (Eds.), Leveraging change – The new pillars of accounting education (pp. 68–86). Canadian Institute of Chartered Accountants.
  • Zeff, S. A. (2018). Instilling historical perspective and a critical faculty in the first undergraduate course in financial accounting. Issues in Accounting Education, 33(3), 95–100. https://doi.org/10.2308/iace-51970

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.