会计教育中的反思性实践与学习

IF 2.3 Q2 BUSINESS, FINANCE

Accounting Education Pub Date : 2022-05-30 DOI:10.1080/09639284.2022.2076565

Steven Dellaportas, P. Stevenson-Clarke, M. Joshi, Teresa De Fazio

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引用次数: 2

摘要

摘要本研究探讨了一种独特的、颠覆性的体验（监狱实地考察）与反思性写作相结合，在多大程度上导致了会计道德课程学生的变革性学习。向学生提供了明确定义的步骤（“提示”），旨在鼓励他们进行逻辑思考和反思自己的经历，并在实地考察之前和之后收集了学生的叙述。对这些叙述的分析揭示了变革性学习的证据，因为学生们不仅阐述了学习的内容，还阐述了他们对会计实践、白领罪犯以及成为专业会计师应该意味着什么的看法的变化。

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Reflective practice and learning in accounting education

ABSTRACT This study explores the extent to which a unique and disruptive experience (a field trip to a prison) combined with reflective writing resulted in transformative learning by students enrolled in an accounting ethics course. Students were provided with clearly defined steps (‘prompts’) designed to encourage them to think logically and to reflect upon their experience, with student narratives collected before, and following the field trip. Analysis of these narratives reveals evidence of transformative learning in that students articulated not just the content of learning but changes in their perspectives of accounting practice, white-collar offenders and what it should mean to be a professional accountant.

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来源期刊

Accounting Education BUSINESS, FINANCE-

CiteScore

8.00

自引率

21.90%

发文量

期刊介绍： Now included in the Emerging Sources Citation Index (ESCI)! Accounting Education is a peer-reviewed international journal devoted to publishing research-based papers on key aspects of accounting education and training of relevance to practitioners, academics, trainers, students and professional bodies, particularly papers dealing with the effectiveness of accounting education or training. It acts as a forum for the exchange of ideas, experiences, opinions and research results relating to the preparation of students for careers in all walks of life for which accounting knowledge and understanding is relevant. In particular, for those whose present or future careers are in any of the following: business (for-profit and not-for-profit), public accounting, managerial accounting, financial management, corporate accounting, controllership, treasury management, financial analysis, internal auditing, and accounting in government and other non-commercial organizations, as well as continuing professional development on the part of accounting practitioners.