{"title":"会计教育、民主与可持续性:认真对待不同观点","authors":"Judy Brown, J. Dillard","doi":"10.1504/IJPEE.2019.10019563","DOIUrl":null,"url":null,"abstract":"How might accounting educators foster greater awareness of, and facilitate democratic dialogue about, divergent socio-political perspectives regarding sustainability? Rather than focusing on business perspectives that emphasise a 'business case' approach to sustainable development, how might they enable the expression of a range of viewpoints? Building on an emergent body of literature seeking to foster pluralistic approaches to accounting theory and practice, this paper reflects on the possibilities of developing accounting education for sustainability based on ideas of agonistic pluralism. In the process, it highlights how mainstream accounting's reliance on neoclassical economics has contributed to the monologic approaches that currently dominate accounting, including accounting education.","PeriodicalId":52200,"journal":{"name":"International Journal of Pluralism and Economics Education","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2019-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"12","resultStr":"{\"title\":\"Accounting education, democracy and sustainability: taking divergent perspectives seriously\",\"authors\":\"Judy Brown, J. Dillard\",\"doi\":\"10.1504/IJPEE.2019.10019563\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"How might accounting educators foster greater awareness of, and facilitate democratic dialogue about, divergent socio-political perspectives regarding sustainability? Rather than focusing on business perspectives that emphasise a 'business case' approach to sustainable development, how might they enable the expression of a range of viewpoints? Building on an emergent body of literature seeking to foster pluralistic approaches to accounting theory and practice, this paper reflects on the possibilities of developing accounting education for sustainability based on ideas of agonistic pluralism. In the process, it highlights how mainstream accounting's reliance on neoclassical economics has contributed to the monologic approaches that currently dominate accounting, including accounting education.\",\"PeriodicalId\":52200,\"journal\":{\"name\":\"International Journal of Pluralism and Economics Education\",\"volume\":\"1 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2019-03-08\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"12\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Pluralism and Economics Education\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1504/IJPEE.2019.10019563\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"Social Sciences\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Pluralism and Economics Education","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1504/IJPEE.2019.10019563","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Social Sciences","Score":null,"Total":0}
Accounting education, democracy and sustainability: taking divergent perspectives seriously
How might accounting educators foster greater awareness of, and facilitate democratic dialogue about, divergent socio-political perspectives regarding sustainability? Rather than focusing on business perspectives that emphasise a 'business case' approach to sustainable development, how might they enable the expression of a range of viewpoints? Building on an emergent body of literature seeking to foster pluralistic approaches to accounting theory and practice, this paper reflects on the possibilities of developing accounting education for sustainability based on ideas of agonistic pluralism. In the process, it highlights how mainstream accounting's reliance on neoclassical economics has contributed to the monologic approaches that currently dominate accounting, including accounting education.