后现代会计有上帝吗?

Luky Patricia Widianingsih, Cliff Kohardinata
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引用次数: 0

摘要

后现代思潮在各个方面都很普遍,包括教育,特别是会计。这无疑是对教育实践的一个挑战,因为教育最终是给学生的。本研究的目的是反思会计学生如何解释后现代世界中与他们的专业世界密切相关的几个术语。研究现场是在管理会计课程的学习过程中进行的。参与者是9名学生。反思会在学期结束前的最后两周进行。研究者对学生的反思结果进行了反思性的分析。充分理解他们反思故事的表达和隐含意义,包括他们如何在其他课堂参与者面前表达和传达这些故事。研究人员制作备忘录,记下重要的意义,将它们分类以汇编发现,并将它们作为有意义的发现的最终综合呈现。这个过程就像定性研究的螺旋数据分析。调查结果发现,学生们试图将他们对上帝主权的信仰与对世俗知识(会计)的追求结合起来。本研究的结果表明,在后现代世界的挑战中,参与本研究的学生在关注与他们未来职业现实密切相关的几个问题时,仍然能够表现出他们的精神和宗教意义表达的痕迹。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Is There God in Postmodern Accounting?
The postmodern ethos is pervasive in various aspects including education, accounting in particular. This is certainly a challenge for the practice of education as what is ultimately given to students. The purpose of this study is to reflect on how accounting students interpret several terminologies that are closely related to their professional world in the postmodern world. The research site was conducted during the learning process of the Management Accounting course. The participants involved were 9 students. The reflection session is carried out in the last two weeks before the end of the semester. The results of the students' reflections were analyzed reflectively by the researcher. The expressed and implied meanings of their reflection stories are fully understood, including how they express and convey them in front of other class participants. Researchers make memos, note important meanings, categorize them to compile findings and present them as a final synthesis of meaningful findings. This process is like the spiral data analysis for a qualitative study. The findings found that the students have tried to integrate their faith and beliefs in God’s sovereignty in the search for worldly knowledge (accounting). The findings of this study indicate that during the challenges of the postmodern world, the students who participated in this study were still able to show traces of their spiritual and religious meaning expressions in looking at several issues that are closely related to the reality of their future profession.
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