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Expanding the Horizons of Accounting Education: Incorporating Social and Critical Perspectives

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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.
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Keywords: Social accounting; critical accounting; deep learning; humanistic education; social construction; team teaching

Document Type: Research Article

Affiliations: 1: La Trobe University, Australia 2: Macquarie University, Australia 3: Deakin University, Australia

Publication date: February 1, 2012

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