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Accounting and the social: A pedagogic perspective

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  • Lewis, Linda
  • Humphrey, Christopher
  • Owen, David

Abstract

The following paper provides an account of a university course which attempts to emphasise the reflexive nature of accounting and society. To be more precise the course is designed to introduce students to notions of accounting and the social which may not be so apparent in other accounting courses which they have studied.

Suggested Citation

  • Lewis, Linda & Humphrey, Christopher & Owen, David, 1992. "Accounting and the social: A pedagogic perspective," The British Accounting Review, Elsevier, vol. 24(3), pages 219-233.
  • Handle: RePEc:eee:bracre:v:24:y:1992:i:3:p:219-233
    DOI: 10.1016/S0890-8389(05)80021-6
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    References listed on IDEAS

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    1. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    2. Paul Jowett & Margaret Rothwell, 1988. "Performance Indicators in the Public Sector," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-08987-1.
    3. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    4. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
    5. Gray, Rob, 1992. "Accounting and environmentalism: An exploration of the challenge of gently accounting for accountability, transparency and sustainability," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 399-425, July.
    6. Benston, George J., 1982. "Accounting and corporate accountability," Accounting, Organizations and Society, Elsevier, vol. 7(2), pages 87-105, April.
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    Cited by:

    1. Saravanamuthu, Kala, 2008. "Reflecting on the Biggs–Watkins theory of the Chinese Learner," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 138-180.
    2. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2009. "Constructing meaning in the service of power: An analysis of the typical modes of ideology in accounting textbooks," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 896-909.
    3. John Ferguson & David Collison & David Power & Lorna Stevenson, 2006. "Accounting textbooks: Exploring the production of a cultural and political artifact," Accounting Education, Taylor & Francis Journals, vol. 15(3), pages 243-260.
    4. Lorna Stevenson, 2002. "Social and environmental accounting teaching in UK and Irish Universities: a research note on changes between 1993 and 1998," Accounting Education, Taylor & Francis Journals, vol. 11(4), pages 331-346.
    5. Ferguson, John & Collison, David & Power, David & Stevenson, Lorna, 2005. "What are recommended accounting textbooks teaching students about corporate stakeholders?," The British Accounting Review, Elsevier, vol. 37(1), pages 23-46.

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