12 - Accounting Teacher Preparation: A Critical Accounting Perspective
Corresponding Author(s) : Makeresemese R. Qhosola
Journal of Higher Education in Africa,
Vol. 13 No. 1-2 (2015): Journal of Higher Education in Africa: Special Issue on Sustainable Rural Learning Ecologies: Border Crossing
Abstract
The aim of this article is to reflect on and analyse the preparation of account- ing teachers from the perspective of critical accounting as the theoretical framework. There are many challenges in the Further Education and Training (FET) school accounting classrooms where teachers struggle with knowl- edge content, pedagogical content knowledge, and knowledge of teaching accounting, as well as classroom practices. In this article we argue that many of these challenges could be resolved if we adopt principles and ideas from critical accounting as bases for preparing aspiring teachers. Critical account- ing is also the theoretical framework within which we couch the study since it encourages the optimal learning of accounting. Such improved quality, as argued here, is marked by effective teaching and learning strategies which are learner-centred, promote self-regulated learning, and are compatible with the prescripts of the democratic constitution of the country such as equity, social justice, peace, freedom and hope. The article concludes by arguing that critical accounting is not separate from accounting practice in general. Instead, it is seen as the means of reflecting or interacting with accounting information in order to challenge the hegemonic and counter-transformatory understandings that are conventionally generated to disempower and further marginalize subaltern communities. Critical accounting is used as both the lens and the mode of teacher preparation. As a mode of teaching it seems to hold the promise of teaching accounting which is more than just ‘training for work’ and ‘skill development’. It is an approach geared towards actualizing aspirations for the individual, in terms of social and economic well-being, in ways that empower and transform. This article therefore considers the challenges of teaching and learning accounting and suggests ways in which these could be resolved through a teacher preparation approach which is grounded in critical accounting strategies.
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- Abell, S.K., 2008, ‘Twenty years later: does pedagogical content knowledge remain a useful idea?’, International Journal of Science Education 30 (10): 1405–16.
- Armitage, A., 2011, ‘Critical pedagogy and learning to dialogue: towards reflexive practice for financial management and accounting education’, Journal of Finance and Management in Public Service 9 (2): 104–24.
- Baran, E., Koehler, M.J., Mishra, P., Schmidt, D., Shin T.E and Thompson, A.D., 2009, ‘Technological pedagogical content knowledge: the development and validation of an assessment instrument for preservice teachers’, Journal of Research on Technology in Education 42 (2): 123–49.
- Ball, L.D., Phelps, G. and Thames M.H., 2008, ‘Content knowledge for teaching: what makes it special’, Journal of Teacher Education 59 (5): 389–407.
- Ben-Peretz, M., 2011, ‘Teacher knowledge: What is it? How do we uncover it? What are its implications for schooling?’, Teaching and Teacher Education 27: 3–9.
- Berry, A., Loughran, J. and Van Driel, J.H., 2008, ‘Revisiting the roots of pedagogi- cal content knowledge’, International Journal of Science Education 30 (10): 1271–79.
- Boyce, G., 2004, ‘Critical accounting education: teaching and learning outside thecircle’, Critical Perspectives on Accounting 15: 565–86.
- Broadbent, J., 2002, ‘Critical accounting research: a view from England’, Critical Perspectives on Accounting 13: 433–49.
- Department of Basic Education (DBE), 2011, Curriculum and Assessment Policy Statement: Grades 10-12, Accounting, Pretoria.
- Clandinin, D.J., Connelly, F.M. and He, M.F., 1997, ‘Teachers’ personal practical knowledge on the professional knowledge landscape’, Teaching and Teacher Education 13 (7): 665–74.
- Gorski, P.C., 2008, ‘What we’re teaching teachers: an analysis of multicultural teacher education coursework syllabi’, Teaching and Teacher Education 25: 309–18.
- Haslam, J. and Gallhofer, S., 1997, ‘Beyond accounting: the possibilities of accounting and critical accounting research’, Critical Perspectives on Accounting 8: 71–95.
- Laug lin, R., 1999, ‘Critical accounting: nature, progress and prognosis’, Accounting,Auditing and Accountability Journal 12 (1): 73–78.
- Levitt, R., 2008, ‘Freedom and empowerment: a transformative pedagogy of educatio- nal reform’, Educational Studies: Journal of the American Educational Studies Association 44 (1): 47–61.
- McPhail, K., 2001, ‘The dialectic of accounting education: from role identity to ego identity, Critical Perspectives on Accounting 12: 471–99.
- Nagda, B.A, Gurin, P. and Lopez, G.E, 2010, ‘Transformative pedagogy for democracy and Social Justice’, Race Ethnicity and Education 6 (2): 166–91.
- Neu, D., Cooper, D.J. and Everett, J., 2001, ‘Critical accounting interventions’, Critical Perspectives on Accounting 12: 735–62.
- Nilsson, P., 2008, ‘Teaching for understanding: the complex nature of pedagogical content knowledge in pre-service education’, International Journal of Science Education 30 (10): 1281–99.
- Shulman, L.S, 1986, ‘Those who understand: knowledge growth in teaching’, Edu- cational Researcher 15 (2): 4–14.
- Van Driel, J., Meijer, P. and Verloop, N., 2001, ‘Teacher knowledge and the knowledge base of teaching’, International Journal of Educational Research 32: 441–61.
- Levitt, R., 2008, ‘Freedom and empowerment: a transformative pedagogy of educatio- nal reform’, Educational Studies: Journal of the American Educational Studies Association 44 (1): 47–61.
- McPhail, K., 2001, ‘The dialectic of accounting education: from role identity to ego identity, Critical Perspectives on Accounting 12: 471–99.
- Nagda, B.A, Gurin, P. and Lopez, G.E, 2010, ‘Transformative pedagogy for democracy and Social Justice’, Race Ethnicity and Education 6 (2): 166–91.
- Neu, D., Cooper, D.J. and Everett, J., 2001, ‘Critical accounting interventions’, Critical Perspectives on Accounting 12: 735–62.
- Nilsson, P., 2008, ‘Teaching for understanding: the complex nature of pedagogical content knowledge in pre-service education’, International Journal of Science Education 30 (10): 1281–99.
- Shulman, L.S, 1986, ‘Those who understand: knowledge growth in teaching’, Edu- cational Researcher 15 (2): 4–14.
- Van Driel, J., Meijer, P. and Verloop, N., 2001, ‘Teacher knowledge and the knowledge base of teaching’, International Journal of Educational Research 32: 441–61.
References
Abell, S.K., 2008, ‘Twenty years later: does pedagogical content knowledge remain a useful idea?’, International Journal of Science Education 30 (10): 1405–16.
Armitage, A., 2011, ‘Critical pedagogy and learning to dialogue: towards reflexive practice for financial management and accounting education’, Journal of Finance and Management in Public Service 9 (2): 104–24.
Baran, E., Koehler, M.J., Mishra, P., Schmidt, D., Shin T.E and Thompson, A.D., 2009, ‘Technological pedagogical content knowledge: the development and validation of an assessment instrument for preservice teachers’, Journal of Research on Technology in Education 42 (2): 123–49.
Ball, L.D., Phelps, G. and Thames M.H., 2008, ‘Content knowledge for teaching: what makes it special’, Journal of Teacher Education 59 (5): 389–407.
Ben-Peretz, M., 2011, ‘Teacher knowledge: What is it? How do we uncover it? What are its implications for schooling?’, Teaching and Teacher Education 27: 3–9.
Berry, A., Loughran, J. and Van Driel, J.H., 2008, ‘Revisiting the roots of pedagogi- cal content knowledge’, International Journal of Science Education 30 (10): 1271–79.
Boyce, G., 2004, ‘Critical accounting education: teaching and learning outside thecircle’, Critical Perspectives on Accounting 15: 565–86.
Broadbent, J., 2002, ‘Critical accounting research: a view from England’, Critical Perspectives on Accounting 13: 433–49.
Department of Basic Education (DBE), 2011, Curriculum and Assessment Policy Statement: Grades 10-12, Accounting, Pretoria.
Clandinin, D.J., Connelly, F.M. and He, M.F., 1997, ‘Teachers’ personal practical knowledge on the professional knowledge landscape’, Teaching and Teacher Education 13 (7): 665–74.
Gorski, P.C., 2008, ‘What we’re teaching teachers: an analysis of multicultural teacher education coursework syllabi’, Teaching and Teacher Education 25: 309–18.
Haslam, J. and Gallhofer, S., 1997, ‘Beyond accounting: the possibilities of accounting and critical accounting research’, Critical Perspectives on Accounting 8: 71–95.
Laug lin, R., 1999, ‘Critical accounting: nature, progress and prognosis’, Accounting,Auditing and Accountability Journal 12 (1): 73–78.
Levitt, R., 2008, ‘Freedom and empowerment: a transformative pedagogy of educatio- nal reform’, Educational Studies: Journal of the American Educational Studies Association 44 (1): 47–61.
McPhail, K., 2001, ‘The dialectic of accounting education: from role identity to ego identity, Critical Perspectives on Accounting 12: 471–99.
Nagda, B.A, Gurin, P. and Lopez, G.E, 2010, ‘Transformative pedagogy for democracy and Social Justice’, Race Ethnicity and Education 6 (2): 166–91.
Neu, D., Cooper, D.J. and Everett, J., 2001, ‘Critical accounting interventions’, Critical Perspectives on Accounting 12: 735–62.
Nilsson, P., 2008, ‘Teaching for understanding: the complex nature of pedagogical content knowledge in pre-service education’, International Journal of Science Education 30 (10): 1281–99.
Shulman, L.S, 1986, ‘Those who understand: knowledge growth in teaching’, Edu- cational Researcher 15 (2): 4–14.
Van Driel, J., Meijer, P. and Verloop, N., 2001, ‘Teacher knowledge and the knowledge base of teaching’, International Journal of Educational Research 32: 441–61.
Levitt, R., 2008, ‘Freedom and empowerment: a transformative pedagogy of educatio- nal reform’, Educational Studies: Journal of the American Educational Studies Association 44 (1): 47–61.
McPhail, K., 2001, ‘The dialectic of accounting education: from role identity to ego identity, Critical Perspectives on Accounting 12: 471–99.
Nagda, B.A, Gurin, P. and Lopez, G.E, 2010, ‘Transformative pedagogy for democracy and Social Justice’, Race Ethnicity and Education 6 (2): 166–91.
Neu, D., Cooper, D.J. and Everett, J., 2001, ‘Critical accounting interventions’, Critical Perspectives on Accounting 12: 735–62.
Nilsson, P., 2008, ‘Teaching for understanding: the complex nature of pedagogical content knowledge in pre-service education’, International Journal of Science Education 30 (10): 1281–99.
Shulman, L.S, 1986, ‘Those who understand: knowledge growth in teaching’, Edu- cational Researcher 15 (2): 4–14.
Van Driel, J., Meijer, P. and Verloop, N., 2001, ‘Teacher knowledge and the knowledge base of teaching’, International Journal of Educational Research 32: 441–61.