Ellington, Peter;
(2021)
Powerful Knowledge in Accounting Education.
Doctoral thesis (Ed.D), UCL (University College London).
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Powerful Knowledge in Accounting Education, Ellington, P. 10.5.2021. Final post viva.pdf - Accepted Version Download (1MB) | Preview |
Abstract
This study presents a case for evidence-informed advocacy for change to accounting education aligned to the wider role of accountants allied to social and environmental justice. It argues that the existing curriculum model has a significant negative impact on the ability of the accountancy profession to meet the needs of society. Building on the argument for change put forward in the literature; the thesis presents a normative argument founded on a combined philosophy of critical realism and social realism. It relies on a meta-theory that places knowledge as the central element of the curriculum and that the knowledge dependent curriculum predefines learning. It argues that the purpose of the curriculum should be to promote ‘powerful knowledge’, defined as “providing the means for students to participate in debates and conversations, not to accept eternal truth dispensed by those in authority” (Wheelahan, 2010 p.162). The approach and method adopt the process of dialectical critical realism (DCR), which consists of the four stages: thesis, antithesis, synthesis and advocacy for change and action. The literature review demonstrates an existing crisis for humanity, a crisis in the accountancy profession and a failing model of accounting education. The antithesis is evidence-based advocacy for change from the existing curriculum based on technical and vocational knowledge to place ‘powerful knowledge’ at the centre of accounting education. The suggested thesis is tested, challenged and adapted by an empirical study. The empirical study consists of two stages. Stage one is a case study of an accountancy practice employing five people who have recent experience of accounting education. Stage two consists of four stakeholder interviews. The empirical research evidences the normative arguments put forward in the thesis that accountancy education is technical and vocational. The study argues that a revised focus in accounting education on ‘powerful knowledge’ will improve the accountancy profession’s ability to meet the needs of society.
| Type: | Thesis (Doctoral) |
|---|---|
| Qualification: | Ed.D |
| Title: | Powerful Knowledge in Accounting Education |
| Event: | UCL |
| Open access status: | An open access version is available from UCL Discovery |
| Language: | English |
| Additional information: | Copyright © The Author 2021. Original content in this thesis is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) Licence (https://creativecommons.org/licenses/by-nc/4.0/). Any third-party copyright material present remains the property of its respective owner(s) and is licensed under its existing terms. Access may initially be restricted at the author’s request. |
| UCL classification: | UCL UCL > Provost and Vice Provost Offices > School of Education UCL > Provost and Vice Provost Offices > School of Education > UCL Institute of Education UCL > Provost and Vice Provost Offices > School of Education > UCL Institute of Education > IOE - Curriculum, Pedagogy and Assessment |
| URI: | https://discovery.ucl.ac.uk/id/eprint/10127971 |
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