No blinkered view: Critical reflections on the teaching of a compulsory course component on alternative perspectives on finance

Accounting Education

Volumn 5, Issue 4, 1996, Pages 297-319

  Gallhofer, Sonja ^a   Haslam, Jim ^a  

^a UNIVERSITY OF WAIKATO   (New Zealand)

Author keywords

alternative; education; finance

Indexed keywords

EID: 34249821574     PISSN: 09639284     EISSN: 14684489     Source Type: Journal    
DOI: 10.1080/09639289600000030     Document Type: Article

References (82)

1. American Accounting Association. 1986. Committee on the Future Structure, Content and Scope of Accounting Education: Preparing for the expanding profession. Issues in Accounting Education, 1 (1): 168–195.
2. Accounting Education Change Commission. 1990. Objectives of education for accountants: position statement number one. Issues in Accounting Education, 5 (2): 307–312.
3. Anderson, M.J., 1985. Some evidence on the effects of verbalization on process: a methodological note. Journal of Accounting Research, 23 (2): 843–852.
4. Anderson, M.J., 1988. A comparative analysis of information, search and evaluation behaviour of professional and non-professional financial analysts. Accounting, Organizations and Society, 13 (5): 431–446.
5. Apple, M., 1979. Ideology and Curriculum, Boston: Routledge and Kegan.
6. Apple, M., 1982. Education and Power, Boston: Routledge and Kegan.
7. Arnold, J., and Moizer, P., 1984. A survey of the methods used by U.K. investment analysts to appraise investments in ordinary shares. Accounting and Business Research, 55 (4) Summer: 195–207.
8. Arthur Andersen & Co, Arthur Young, Coopers and Lybrand Deloitte Haskins & Sells, Ernst & Young, Peat Marwick Main & Co, Price Waterhouse and Touche Ross, The Big Eight (1989) Perspectives on Education: Capabilities for Success in the Accountancy Profession. Sarasota, Florida: American Accounting Association.
9. Beaver, W.H., 1992. Invited editorial: challenges in Accounting Education. Issues in Accounting Education, 7 (2): 135–144.
10. Biggs, S., 1984. Financial analysts' information search in the assessment of corporate earing power. Accounting, Organizations and Society, 3/4 (9): 313–323.
11. Bouwman, M.J., Frishkoff, P.A., and Frishkoff, P., 1987. How do financial analysts make decisions? A process model of the investment screening decision. Accounting, Organizations and Society, 12 (1): 1–29.
12. Brealey, R.A., and Myers, S.C., 1991. Principles of Corporate Finance, Fourth, London: McGraw Hill.
13. Burrell, G., 1993. “ Eco and the bunnymen ”. In Postmodernism and Organisations, Edited by: Hassard, J., and Parker, M., 71–82. London: Sage.
14. Burrell, G., and Morgan, G., 1979. Sociological Paradigms and Organisational Analysis: Elements of the Sociology of Corporate Life, London: Heinemann.
15. Chua, W.F., 1986. Radical developments in accounting thought. The Accounting Review, LXI (4): 601–632.
16. Ciancanelli, P., Galhofer, S., Haslam, J. and Watson, R. (forthcoming) Panglossian interventions in the small firm labour market: the case of profit related pay, Journal of Small Business Economics.
17. Cooper, D.L., 1980. Discussion of towards a political economy of accounting. Accounting, Organizations and Society, 5 (1): 161–166.
18. Cooper, D.J., and Tinker, T., 1994. Accounting and Praxis: Marx after Foucault. Critical Perspectives on Accounting, 5 (1): 1–3.
19. Day, J.F., 1986. The use of annual reports by U.K. investment analysts. Accounting and Business Research, 16 (64) Autumn: 295–307.
20. Day, M., 1995. Ethics of teaching critical: feminisms on the wings of desire. Accounting, Auditing and Accountability Journal, 8 (3): 97–112.
21. Drury, C., 1990. Lost relevance: a note on the contribution of management accounting education. British Accounting Review, 22: 123–135.
22. Elliott, R.K., 1991. Invited editorial: accounting education and research at the crossroad. Issues in Accounting Education, 6 (1): 1–8.
23. Freire, P., 1973. Education and Cultural Consciousness, New York: Seabury Press.
24. Freire, P., 1985. The Politics of Education: Culture, Power and Liberation, Massachusetts: Bergin and Gavey.
25. Freire, P., 1990. Pedagogy of the Oppressed, New York: Continuum.
26. Freire, P., and Shor, I., 1987. A Pedagogy for Liberation: Dialogues on Transforming Education, London: Macmillan.
27. Gallhofer, S., 1996. “ It really challenged everybody: accounting and critical and feminist pedagogy ”. In Working Paper Series, University of Waikato.
28. Gallhofer, S. and Haslam, J. (1986) Document D: a lengthy appraisal of the E&T document, On the E&T consultative document: effective E&T for the 21st century.
29. Gallhofer, S. and Haslam, J. (1994) Teaching alternative perspectives on finance: reflections on a course and responses thereto, paper presented at the Alternative Perspectives on Finance Conference, Bled, Slovenia, July.
30. Gallhofer, S., and Haslam, J., 1996. Analysis of Bentham's Chrestomathia, or towards a critique of accounting education. Critical Perspectives on Accounting, 7 (1/2): 13–31.
31. Gallhofer, S., Haslam, J. and Patel, N. (1996) Teaching alternative perspectives on finance: the need to appraise the teaching of efficient markets research. Draft Working Paper, University of Waikato.
32. Gallhofer, S. and Haslam, J. (forthcoming) Beyond accounting: the possibilities of accounting and ‘critical’ accounting research. Critical Perspectives on Accounting.
33. Gibson, R., 1986. Critical Theory and Education, London: Hodder and Stoughton.
34. Giroux, H.A., 1981. Culture and the Process of Schooling, Philadelphia: Temple University Press.
35. Giroux, H.A., 1985. Teachers as transformative intellectuals. Social Education, May: 376–379.
36. Gore, J.M., 1993. The Struggle for Pedagogies: Critical and Feminist Discourses as Regimes of Truth, London: Routledge.
37. Govindarajan, V., 1980. The objectives of financial statements: an empirical study of the use of cash-flow and earnings by security analysts. Accounting, Organizations and Society, 5 (4): 383–392.
38. Gray, R.H., and Haslam, J., 1987. Pinpointing the perfect education programme. Accountancy Age, 19 March
39. Haka, S.F., 1987. Capital budgeting techniques and firm specific contingencies: a correlational analysis. Accounting, Organizations and Society, 12 (1): 31–48.
40. Haka, S.F., Gordon, L.A., and Pinches, G.E., 1985. Sophisticated capital budgeting selection techniques and firm performance. Accounting Review, LX (4) October: 651–669.
41. Hopper, T., and Powell, A., 1985. Making sense of research into the organizational and social aspects of management accounting: a review of its underlying assumptions. Journal of Management Studies, 22 (3): 429–465.
42. Hopwood, A.G., 1992. Accounting calculation and the shifting sphere of the economic. The European Accounting Review, 1 (1): 125–143.
43. Horton, M., and Freire, P., 1990. We Make the Road by walking: Conversations on Education and Social Change, Philadelphia: Temple University.
44. Kelly, M., and Pratt, M., 1992. Purposes and paradigms of management accounting: beyond economic reductionism. Accounting Education, 1 (3): 225–246.
45. Kelly, M., and Paratt, M., 1994. Management accounting texts in New Zealand: the need for a paradigm shift. Accounting Education, 3 (4): 313–329.
46. Klamer, A., and McCloskey, D., 1992. Accounting as the master metaphor of economics. The European Accounting Review, 1 (1): 145–160.
47. Laughlin, R.C., 1995. Empirical research in accounting: alternative approaches and a case for middle-range thinking. Accounting, Auditing and Accountability Journal, 8 (1): 63–87.
48. Laughlin, R.C., and Lowe, E.A., 1990. “ A critical analysis of accounting thought: prognosis and prospects for understanding and changing accounting systems design ”. In Critical Accounts, Edited by: Cooper, D.J., and Hopper, T.M., 15–43. London: Macmillan.
49. Lee, T., 1989. Education, practice and research in accounting: gaps, closed loops, bridges and magic. Accounting and Business Research, 19 (75): 237–253.
50. Levy, H., 1968. Note on the payback method. Journal of Financial and Quantitative Analysis, 3 (4) December: 433–443.
51. Levy, H., and Sarnat, M., 1990. Capital Investment and Financial Decisions, fourth, Hemel Hempstead: Prentice Hall.
52. Lewis, L., Humphrey, C., and Owen, D., 1992. Accounting and the social: a pedagogic perspective. British Accounting Review, 24 (3): 219–234.
53. Macintosh, N.B., 1985. The Social Software of Accounting and Information Systems, New York: John Wiley.
54. Macve, R., 1992. The plight of education in Australia: a sense of déjà vu. Accounting Education, 1 (2): 129–132.
55. Maunders, K.T., and Burritt, R., 1991. Accounting and ecological crisis. Accounting, Auditing and Accountability Journal, 4 (3): 9–26.
56. Mayer-Sommer, A.P., 1990. Substance and strategy in the accounting curriculum. Issues in Accounting Education, 5 (1): 129–142.
57. Miller, P., 1991. Accounting innovation beyond the enterprise: problematising investment decisions and programming economic growth in the U.K. in the 1960s. Accounting, Organizations and Society, 16 (8): 733–762.
58. Owen, D., Humphrey, C., and Lewis, L., 1994. Social and Environmental Accounting Education in British Universities, London: The Chartered Association of Certified Accountants. Certified Research Report 39.
59. Patten, R.J., and Williams, D.Z., 1990. Invited editorial: there's trouble - right here in our accounting programs: the challenge to accounting educators. Issues in Accounting Education, 5 (2): 175–179.
60. Pindyck, R.S., 1991. Irreversibility, uncertainty and investment. Journal of Economic Literature, XXIX September: 1110–1148.
61. Power, M.K., 1991. Educating accountants: towards a critical ethnography. Accounting, Organizations and Society, 16 (4): 333–353.
62. Puxty, A.G. (1993) The social and organizational context of management accounting. London: CIMA/Academic Press.
63. Puxty, A.G., Sikka, P., and Willmott, H., 1994. (Re)forming the circle: education, ethics and accountancy practices. Accounting Education, 3 (2): 77–92.
64. Ryan, R., Scapens, R.W., and Theobald, M., 1992. Research Method and Methodology in Finance and Accounting, London: Academic Press.
65. Sarnat, M., 1969. The relationship of rules of thumb to the internal rate of return. Journal of Finance, 24 (3): 479–490.
66. Selling, T., and Shank, J., 1989. Linear versus process tracing approaches to judgment modelling: a new perspective on cue importance. Accounting, Organizations and Society, 14 (1/2): 65–77.
67. Sikka, P., 1987. Professional education and auditing books: a review article. British Accounting Review, 19: 291–304.
68. Shor, I., 1993. “ Education is politics: Paulo Freire's critical pedagogy ”. In Paulo Freire: A Critical Encounter, Edited by: McLaren, P., and Leonhard, P., London: Routledge.
69. Simon, D.S., 1992a. Accounting in higher education in Australia. Accounting Education, 1 (2): 133–136.
70. Simon, H.R., 1959. Theories of decision making in economics and behavioural science. The American Economic Review June,: 233–283.
71. Simon, R.I., 1992b. Teaching Against the Grain: Texts for a Pedagogy of Possibility, New York, London: Garvey.
72. Smith, W.J., 1987. A Rationale for teachers' critical Pedagogy: A Handbook, Victoria: Deakin University Press.
73. Stark, A., 1990. Irreversibility and the capital budgeting process. Management Accounting Research, 1 (3) September: 167–179.
74. Sundem, G.L., and Williams, D.Z., 1992. Changes in accounting education: preparing for the twenty-first century. Accounting Education, 1 (1): 55–61.
75. The Mathews Report. 1990. Report of the Review of the Accounting Discipline in Higher Education, Commonwealth of Australia. Department of Employment, Education and Training
76. Tomkins, C., and Groves, R., 1983. The everyday accountant and researching his reality. Accounting, Organizations and Society, 8 (4): 361–374.
77. University Grants Committee. 1988. Accountancy Teaching in Universities, London: UGC.
78. Weiler, K., 1988. Women Teaching for Change: Gender, Class and Power, New York, London: Bergin and Garvey.
79. Weiler, K., 1991. Freire and a feminist pedagogy of difference. Harvard Educational Review, 61 (4) November: 449–474.
80. Whitley, R.D., 1986. The transformation of business finance into financial economics: the roles of academic expansion and changes in U.S. capital markets. Accounting, Organizations and Society, 11 (2): 171–192.
81. Willmott, H.C., 1990. “ Beyond paradigmatic closure in organizational enquiry ”. In The Theory and Philosophy of Organizations: Critical Issues and new Perceptions, Edited by: Hassard, J., and Pym, D., 44–60. London: Routledge.
82. Young, R.E., 1990. A Critical Theory of Education: Habermas and our Children's Future, New York: Teacher's College, Columbia University.