IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v24y2013i2p91-104.html
   My bibliography  Save this article

Student imaginings, cognitive dissonance and critical thinking

Author

Listed:
  • Chabrak, Nihel
  • Craig, Russell

Abstract

In this paper, we urge accounting educators to encourage imaginings and critical thinking in students. We reflect on the results of an assignment in which French accounting students were encouraged to assess the collapse of Enron. The submitted assignments attest to the originality and richness of non-conformist stories reported by some students. However, they also revealed strong instances of cognitive dissonance that we contend was fostered by the contradictions some students detected between the rhetoric and the reality of capitalism; and by the perpetuation of socially bereft capitalist values in accounting curricula. The assignment manifested student discontent with the current pervading economic system and its moral and ethical precepts. We identify the ways by which students responded to their cognitive dissonance. We propose some pedagogic and curriculum initiatives to improve accounting education. These initiatives call for stronger efforts to connect accounting topics with the social world in order to demystify the alleged naturalness of the capitalist system; for students to be encouraged to imagine other cultures and discourses; and for students to challenge any prevailing ideology.

Suggested Citation

  • Chabrak, Nihel & Craig, Russell, 2013. "Student imaginings, cognitive dissonance and critical thinking," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 91-104.
  • Handle: RePEc:eee:crpeac:v:24:y:2013:i:2:p:91-104
    DOI: 10.1016/j.cpa.2011.07.008
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235411001572
    Download Restriction: Full text for ScienceDirect subscribers only

    File URL: https://libkey.io/10.1016/j.cpa.2011.07.008?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Herve Stolowy, 2005. "Nothing like the Enron affair could happen in France (!)," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 405-415.
    2. Joel Amernic & Russell Craig, 2004. "Reform of Accounting Education in the Post‐Enron Era: Moving Accounting ‘Out of the Shadows’," Abacus, Accounting Foundation, University of Sydney, vol. 40(3), pages 342-378, October.
    3. Nihel Chabrak & Nabyla Daidj, 2007. "Enron: widespread myopia," Post-Print halshs-00171687, HAL.
    4. 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.
    5. McPhail, Ken & Paisey, Catriona & Paisey, Nicholas J., 2010. "Class, social deprivation and accounting education in Scottish schools: Implications for the reproduction of the accounting profession and practice," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 31-50.
    6. Natalie Buckmaster & Russell Craig, 2000. "Popular television formats, The student-as-consumer metaphor, acculturation and critical engagement in the teaching of accounting," Accounting Education, Taylor & Francis Journals, vol. 9(4), pages 371-387.
    7. Tinker, Anthony M., 1980. "Towards a political economy of accounting: An empirical illustration of the cambridge controversies," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 147-160, January.
    8. Russell Craig & Joel Amernic, 2002. "Accountability of accounting educators and the rhythm of the university: resistance strategies for postmodern blues," Accounting Education, Taylor & Francis Journals, vol. 11(2), pages 121-171.
    9. repec:dau:papers:123456789/798 is not listed on IDEAS
    10. repec:dau:papers:123456789/481 is not listed on IDEAS
    11. Tinker, Tony, 1991. "The accountant as partisan," Accounting, Organizations and Society, Elsevier, vol. 16(3), pages 297-310.
    12. Eve Chiapello & Luc Boltanski, 1999. "Le nouvel esprit du capitalisme," Post-Print hal-00680085, HAL.
    13. repec:dau:papers:123456789/1348 is not listed on IDEAS
    14. Tinker, Tony, 1988. "Panglossian accounting theories: The science of apologising in style," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 165-189, March.
    15. Nihel Chabrak, 2005. "The Politics of Transcendence: Hermeneutic phenomenology and Accounting Policy," Post-Print halshs-00170931, HAL.
    16. Paul F. Williams, 2009. "Reshaping accounting research: Living in the world in which we live," Accounting Forum, Taylor & Francis Journals, vol. 33(4), pages 274-279, December.
    17. Williams, Paul F., 2009. "Reshaping accounting research: Living in the world in which we live," Accounting forum, Elsevier, vol. 33(4), pages 274-279.
    18. Nihel Chabrak, 2005. "Tony Tinker: un comptable radical," Post-Print halshs-00170937, HAL.
    19. Cooper, David, 1980. "Discussion of towards a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 161-166, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Duff, Angus & Marriott, Neil, 2017. "The teaching-research gestalt in accounting: A cluster analytic approach," The British Accounting Review, Elsevier, vol. 49(4), pages 413-428.
    2. Ocampo-Gómez, Elizabeth & Ortega-Guerrero, Juan C., 2013. "Expanding the perspective and knowledge of the accounting curriculum and pedagogy in other locations: The case of Mexico," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 145-153.
    3. Sorola, Matthew, 2022. "Q methodology to conduct a critical study in accounting: A Q study on accountants’ perspectives of social and environmental reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    4. Carmona, Salvador, 2013. "Accounting curriculum reform? The devil is in the detail," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 113-119.
    5. Stephan Pühringer & Lukas Bäuerle, 2018. "What economics education is missing: the real world," International Journal of Social Economics, Emerald Group Publishing Limited, vol. 46(8), pages 977-991, September.
    6. Haines-Doran, Tom, 2022. "Critical accounting scholarship and social movements: The case of rail privatisation in Britain," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 86(C).
    7. Fernanda Filgueiras Sauerbronn & João Paulo Resende de Lima & Alexandre Faria, 2023. "Decolonizing-Recolonizing Curriculum in Management and Accounting," RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração, vol. 27(Vol. 27 N), pages 230050-2300.
    8. Boyce, Gordon & Greer, Susan, 2013. "More than imagination: Making social and critical accounting real," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 105-112.
    9. Lehman, Cheryl R., 2019. "Reflecting on now more than ever: Feminism in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 65(C).
    10. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
    11. Murphy, Tim & O’Connell, Vincent, 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, Elsevier, vol. 44(C), pages 1-29.
    12. Hopper, Trevor, 2013. "Making accounting degrees fit for a university," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 127-135.
    13. Graham, Cameron, 2013. "Teaching accounting as a language," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 120-126.
    14. Michael Musov, 2017. "It Doesn’t Matter How We Assess the Competencies in Accounting Education?," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 429-448, September.
    15. Lehman, Cheryl R., 2013. "Knowing the unknowable and contested terrains in accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(2), pages 136-144.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Molisa, Pala, 2011. "A spiritual reflection on emancipation and accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(5), pages 453-484.
    2. repec:dau:papers:123456789/6742 is not listed on IDEAS
    3. repec:dau:papers:123456789/3828 is not listed on IDEAS
    4. Boyce, Gordon, 2008. "The social relevance of ethics education in a global(ising) era: From individual dilemmas to systemic crises," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 19(2), pages 255-290.
    5. Neu, Dean & Saxton, Greg & Rahaman, Abu & Everett, Jeffery, 2019. "Twitter and social accountability: Reactions to the Panama Papers," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 61(C), pages 38-53.
    6. Nihel Chabrak, 2006. "Perception de l'affaire Enron par des étudiants français : vers une réflexion sur l'enseignement de la comptabilité pour les futurs managers ?," Post-Print halshs-00558432, HAL.
    7. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    8. Cooper, Christine, 2015. "Entrepreneurs of the self: The development of management control since 1976," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 14-24.
    9. Mäkelä, Hannele, 2013. "On the ideological role of employee reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(4), pages 360-378.
    10. Roslender, Robin & Stevenson, Joanna, 2009. "Accounting for People: A real step forward or more a case of wishing and hoping?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(7), pages 855-869.
    11. Zhang, Eagle & Andrew, Jane, 2016. "Rethinking China: Discourse, convergence and fair value accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 36(C), pages 1-21.
    12. Christopher Humphrey, 2005. "'In the aftermath of crisis: Reflections on the principles, values and significance of academic inquiry in accounting': Introduction," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 341-351.
    13. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    14. Toms, J. S., 2002. "The rise of modern accounting and the fall of the public company: the Lancashire cotton mills 1870-1914," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 61-84.
    15. Ejiogu, Amanze & Ambituuni, Ambisisi & Ejiogu, Chibuzo, 2021. "Accounting for accounting’s role in the neoliberalization processes of social housing in England: A Bourdieusian perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 80(C).
    16. Bryer, Alice Rose, 2014. "Participation in budgeting: A critical anthropological approach," Accounting, Organizations and Society, Elsevier, vol. 39(7), pages 511-530.
    17. Neu, Dean, 2023. "Fragile assets: Street gangs and the extortion business," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 95(C).
    18. Mark Shenkin & Andrea B. Coulson, 2007. "Accountability through activism: learning from Bourdieu," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(2), pages 297-317, April.
    19. Masrani, Swapnesh & McKiernan, Peter, 2011. "Accounting as a legitimising device in voluntary price agreements: The Dundee jute industry, 1945–1960," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 415-433.
    20. Oladeji E. OLADUTIRE & Kazeem A. SOYINKA & Mofehintolu T. AKINNOLA, 2023. "Accounting Theory Formulation: the Methodological Approach," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(11), pages 1645-1655, November.
    21. 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.
    22. Power, Michael, 2021. "The financial reporting system - what is it?," LSE Research Online Documents on Economics 110220, London School of Economics and Political Science, LSE Library.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:24:y:2013:i:2:p:91-104. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.