Interpretive and Critical Research in Accounting: A Commentary on Its Absence From Mainstream Accounting Research

Baker, C. Richard; Bettner, Mark S.

doi:10.1006/cpac.1996.0116

Cited by 158 publications

(119 citation statements)

References 25 publications

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“…A prevalência da abordagem positivista, por sua vez, também pode ser interpretada à luz dessa falta de autonomia, pois a reificação do status quo que lhe é característica permite a reprodução, sob uma aura de cientificidade, dos discursos oriundos do campo profissional. Na literatura internacional, além das influências da profissão contábil (Gendron & Bédard, 2001;Sikka et al, 1995), já foram apontados como motivos para a falta de diversidade no mainstream da pesquisa em Contabilidade o poder exercido pelos corpos editoriais dos periódicos de maior destaque (Baker & Bettner, 1997), o atrelamento da progressão na carreira acadêmica a publicações em tais periódicos (Hopwood, 2007;Humphrey & Gendron, 2015;Merchant, 2010), o aumento da autonomia, e, consequente, isolamento do campo acadêmico em relação à prática contábil (Hopwood, 2007;Jeanjean & Ramirez, 2009), a redução do financiamento à pesquisa, a introdução de critérios de alocação de recursos por meio de indicadores de desempenho acadêmico baseados em rankings de periódicos, e uma busca por "internacionalização" que leva à emulação de modos de pensar e conduzir pesquisas tipicamente anglo-saxões (Humphrey & Gendron, 2015).…”

Section: Considerações Finaisunclassified

“…Em linha com análises presentes na literatura internacional, que procuram avançar na compreensão das condições sociais que levam à falta de diversidade no mainstream da pesquisa contábil (cf. Baker & Bettner, 1997;Gendron & Bédard, 2001;Hopwood, 2007;Humphrey & Gendron, 2015;Jeanjean & Ramirez, 2009;Merchant, 2010;Sikka, Willmott & Puxty, 1995), adoto o referencial sociológico de Pierre Bourdieu para interpretar evidências obtidas a partir da literatura sobre a história da Contabilidade no Brasil e, subsidiariamente, de fontes documentais e de reflexões decorrentes de minha recente trajetória nesse campo.…”

Section: Introductionunclassified

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A Constituição do Campo Científico e a Baixa Diversidade da Pesquisa Contábil Brasileira

Homero¹

2017

REPeC

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ResumoObjetivo: Este estudo teve o objetivo de produzir uma hipótese plausível para explicar a ausência de uma linha consolidada de pesquisas interpretativas e críticas em Contabilidade no Brasil. Método: Apresento, neste estudo, uma análise da constituição do campo científico na Contabilidade brasileira, construída a partir de evidências obtidas por meio de revisão da literatura sobre a história da Contabilidade no Brasil e, subsidiariamente, de fontes documentais e de reflexões decorrentes de minha recente trajetória nesse campo, tendo como base teórica os conceitos de campo, capital, habitus e campo científico, oriundos da obra do sociólogo Pierre Bourdieu. Resultados: Identifico a baixa autonomia do campo acadêmico em relação ao campo profissional, evidenciada pela origem dos cursos superiores em ciências contábeis a partir de esforços de lideranças da profissão e pelas constantes tentativas de ingerência das entidades profissionais sobre o ensino de Contabilidade, como causa da baixa diversidade na pesquisa contábil brasileira. Contribuições: Em face dos constantes apelos por uma maior aproximação entre a academia e a prática contábil, os resultados deste estudo servem como um alerta para os efeitos deletérios que podem advir, se tal aproximação se der sob as atuais condições de subordinação do campo científico a interesses do campo profissional. Palavras-chave: Campo Científico; Pesquisa Contábil Brasileira; Sociologia da Ciência.

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Section: Considerações Finaisunclassified

Section: Introductionunclassified

A Constituição do Campo Científico e a Baixa Diversidade da Pesquisa Contábil Brasileira

Homero¹

2017

REPeC

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“…Despite these developments in research and publication, sociologically-informed research remains largely excluded from the mainstream of accounting research (Baker & Bettner, 1997). As a result, the potential for sociological concepts to be utilised to both study the phenomena of accounting and to develop students' generic skills, such as high-level critical thinking, critical analysis and communication skills, remains largely untapped.…”

Section: Sociology … Concerns Itself Above All With Modernity -With Tmentioning

confidence: 99%

Asian Social Science, Vol. 4, No. 3, March, 2008

ASS¹

2009

ASS

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Learning and teaching is an important component of university life -critical for students and also for those who teach. Our aim is to make this practice more enjoyable and effective for all involved, and at the same time to encourage a scholarly approach to the process. This volume of Asian Social Science is devoted to the work of a team of academic staff who have collaborated in making real improvements to their teaching and the learning of their students. In this article we will discuss the process of setting up the group, the pedagogical rationale, and the training and support given to all members.Keywords: Professional development, Curriculum change, Case studies, Action research BackgroundThe Division of Economic and Financial Studies (EFS) is the largest Division at Macquarie University with around 4 000 postgraduate students, 9 000 undergraduate students and 300 full and part-time academic staff. The Division offers a mix of disciplines with five departments -Accounting and Finance, Actuarial Studies, Business, Economics, and Statistics. Students can focus on becoming specialist economists, accountants, actuaries, demographers or statisticians or combine other major studies to pursue interests such as organisational psychology, computing, environmental management, languages or other electives. The programs are accredited by the relevant professional bodies.Faculty members are eager to improve the experiences of their students and, in 2007, the Dean allocated extra funds to assist the development of the learning and teaching process. Several models were discussed and, ultimately, the Learning Excellence and Development (LEAD) team was set up by the Division's Director of Learning and Teaching Studies (Leigh Wood) and the Associate Dean of Learning and Teaching (Peter Petocz), two positions with key responsibility for the learning and teaching process Division-wide.There are numerous external pressures for academics to demonstrate that their teaching is effective. The Australian Government has set up a Learning and Teaching Performance Fund (LTPF) that is linked to measures of teaching, such as student retention, progression rates through degrees, graduate employment and pay, and students' assessment of their learning at university. University funding is linked to performance on the LTPF. For individual staff members, salary bonuses may be linked to being able to demonstrate the quality of their teaching, so there are extrinsic as well as intrinsic incentives to improve. Of course, the main reason for investigating teaching is to improve the experiences of our students! For a non-Australian audience, let us explain how most teaching is carried out at Macquarie University (and generally in Australian universities). Students enrol in Bachelor degree programs straight from school and most degrees take three years (six semesters), four years for Engineering and six for medicine. Students generally enrol in four subjects per semester, eight per year, 24 for a degree, though there is some variation in the...

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“…Financial reporting, in an endevour to promote profit maximization, contribute to many agonies and silences many injustices (Chwastiak and Young, 2003). The accountant himself is characterized as partisan (Tinker, 1991;Baker and Bettner, 1997). Thus, accounting and the accountant are consciously or are forced to create rather than reflect reality (Hines, 1988) which dispossesses accounting and the accountant of any claim of reporting reality objectively (Hines, 1991).…”

Section: Introductionmentioning

confidence: 99%

The domination of the pure form of capitalism over the objectives of financial statements (reporting)

Abu-Abbass¹

2012

J. Account. Taxation

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Interpretive and Critical Research in Accounting: A Commentary on Its Absence From Mainstream Accounting Research

Cited by 158 publications

References 25 publications

A Constituição do Campo Científico e a Baixa Diversidade da Pesquisa Contábil Brasileira

A Constituição do Campo Científico e a Baixa Diversidade da Pesquisa Contábil Brasileira

Asian Social Science, Vol. 4, No. 3, March, 2008

The domination of the pure form of capitalism over the objectives of financial statements (reporting)

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