A Critical Theory and Postmodernist approach to the teaching of accounting theory

Critical Perspectives on Accounting

Volumn 19, Issue 5, 2008, Pages 643-676

  James, Kieran ^a  

^a CHARLES STURT UNIVERSITY   (Australia)

Author keywords

Critical thinking; Dialogical approach; Generic skills; Popular culture; Postmodernism; Sociology of education

Indexed keywords

EID: 43849104453     PISSN: 10452354     EISSN: 10959955     Source Type: Journal    
DOI: 10.1016/j.cpa.2006.11.004     Document Type: Article

References (127)

1. Accounting Education Change Commission. Objectives of education for accountants: position statement number one. Issues in Accounting Education 5 2 (1990) 307-312
2. Adorno T., and Horkheimer M. The culture industry: enlightenment as mass deception. In: Curran J., Gurevitch M., and Woollacott J. (Eds). Mass communication and society (1977), Edward Arnold, London
3. Alexander D. Globalisation of Edu-biz. Social Alternatives 15 1 (1996) 38-41
4. Alexander P. The Albums - Revolution Rock - Review of 'Sandinista'. The Clash-The Inside Story. Q and MOJO special ed.; 2006. p. 104-5.
5. Anonymous. Mahatma Gandhi and India, available online: ; 2002 [accessed 8 August 2005].
6. Anonymous. Pregnancy drug alert. The Daily Telegraph (Sydney, Australia), September 8; 2005. p. 7.
7. Anonymous. All the Young Punks - Clash Men - Paul Simonon. The Clash-The Inside Story. Q and MOJO special ed.; 2006. p. 18-9.
8. Apple M. Ideology and curriculum (1979), Routledge Kegan Paul, London
9. Aronowitz S., and Giroux H.J. Postmodern education (1991), University of Minnesota Press, Minneapolis
10. Baker C.R. Whether there is an accounting profession? A commentary on 'Whither (or wither) Accounting Education in the New Millennium', by M. R. Mathews. Accounting Forum 25 4 (2001) 402-404
11. Barton G. The hard stuff buyer's guide-thrash metal. The 1980s. Classic Rock and Metal Hammer special ed. (2006) p. 58-9
12. Beck U. Risk society: towards a new modernity (1992), Sage Publications, London
13. Beck U. World risk society (1999), Polity Press, Malden, MA
14. Bedford N., Batholemew E.E., Bowsher C.A., Brown A.L., Davidson S., Horngren C.T., et al. Future accounting education: preparing for the profession (The special report of the American Accounting Association Committee on the future structure, content, and scope of accounting education). Issues in Accounting Education 1 1 (1986) 168-195
15. Boudon R. The analysis of ideology. [Slater M, Trans.] (1989), Polity Press, Cambridge
16. Bourdieu P. The forms of capital. In: Richardson J.G. (Ed). Handbook of theory and research for the sociology of education (1986), Greenwood Press, New York
17. Boyce G. Now and then: revolutions in higher learning. Critical Perspectives on Accounting 13 5/6 (2002) 575-601
18. Boyce G. Critical accounting education: teaching and learning outside the circle. Critical Perspectives on Accounting 15 4/5 (2004) 565-586
19. Brown W. Japanese eyes on the Australian prize. Daily Telegraph (Sydney, Australia), September 8; 2005. Available online: [accessed 19 April 2006].
20. Bryer R.A. The history of accounting and the transition to capitalism in England-part one: theory. Accounting Organizations & Society 25 2 (2000) 131-162
21. Bryer R.A. A marxist accounting history of the British industrial revolution: a review of evidence and suggestions for research. Accounting, Organizations & Society 30 1 (2005) 25-65
22. Buck P (alias Labritain P). All the Young Punks - Clash Men - Joe Strummer. The Clash-The Inside Story. Q and MOJO special ed.; 2006. p. 6-7.
23. Carmichael L. The Australian vocational certificate training system (1992), NBEET, Canberra, Australia
24. Castells M. The information age: economy, society and culture. The rise of the network society vol. 1 (1996), Blackwell, Oxford
25. Chambers R.J. Accounting, evaluation and economic behaviour (1966), Prentice-Hall, Englewood Cliffs, NJ
26. Covaleski M.A., Evans III J.H., Luft J.L., and Shields M.D. Budgeting research: three theoretical perspectives and criteria for selective integration. Journal of Management Accounting Research 15 (2003) 3-49
27. Dawkins J. Strengthening Australia's schools. Curriculum Australia 7 (1988) 5-8
28. Deegan C. Financial accounting theory (2000), McGraw-Hill, Sydney
29. Deppe L.A., Sonderegger E.O., Stice J.D., Clark D.C., and Streuling G.F. Emerging competencies for the practice of accountancy. Journal of Accounting Education 9 (1991) 257-290
30. diFazio W. Poverty, the postmodern and the jobless future. Critical Perspectives on Accounting 9 1 (1998) 57-74
31. Dillard J.F., and Tinker T. Commodifying business and accounting education: the implications of accreditation. Critical Perspectives on Accounting 7 1/2 (1996) 215-225
32. Dominelli L., and Hoogvelt A. Globalisation, the privatisation of welfare, and the changing role of professional academics in Britain. Critical Perspectives on Accounting 7 1 (1996) 191-212
33. Durkheim E. The division of labor in society (1964), The Free Press, Glencoe, Illinois
34. Edwards E.O., and Bell P.W. The theory and measurement of business income (1961), University of California Press, Berkeley, California
35. Esposito D., Aronowitz S., Chancer L., diFazio W., and Yard M. The (in)spectre returns! Global capital and the future of work. Critical Perspectives on Accounting 9 1 (1998) 7-54
36. Finn B. Young people's participation in post-compulsory education and training: report of the Australian Education Council Review Committee (1991), AGPS, Canberra, Australia
37. Fishman C. The Wal-Mart effect-how an out-of-town superstore became a superpower (2006), Allen Lane, New York
38. Freire P. Pedagogy of the oppressed (1996), Pelican, London
39. Fusilli J. That's Good Enough for Me: Cookie Monsters of Death-Metal Music. Opinion Journal from the Wall Street Journal Editorial Page, available online: ; 2006 [accessed 18 October 2006].
40. Giddens A. Modernity and self-identity: self and society in the late modern age (1991), Polity Press, Cambridge
41. Giddens A. Sociology. 4th ed. (2001), Polity Press, Cambridge
42. Gilbert P. Passion is a fashion-the real story of the Clash. Hardcover ed. (2004), Aurum Press, London
43. Giroux H.J. Schooling and the struggle for public life: critical pedagogy in the modern age (1988), University of Minnesota Press, Minneapolis
44. Godfrey J., Hodgson A., and Holmes S. Accounting theory. 5th ed. (2003), John Wiley, Brisbane, Australia
45. Gray S.J. Towards a theory of cultural influence on the development of accounting systems internationally. Abacus 24 1 (1988) 1-15
46. Groundwater-Smith S., Cusworth R., and Dobbins R. Teaching: challenges and dilemmas (1998), Harcourt Brace, Sydney and London
47. Harrington C.L., and Bielby D. Constructing the popular: cultural production and consumption. In: Harrington C.L., and Bielby D. (Eds). Popular culture: production and consumption (2001), Blackwell Publishing, Malden, Oxford
48. Heitmeyer D. It's not a race: aboriginality and education. In: Allen J. (Ed). Sociology of education: possibilities and practices. 3rd ed. (2004), Social Science Press, Southbank, Melbourne 220-249 [chapter 10]
49. Hofstede G. Culture's consequences: comparing values, behaviors, institutions and organizations across nations. 2nd ed. (2001), Sage Publications, Thousand Oaks, CA
50. Hutcheon D. The Albums - What's My 'Nam?' - Review of 'Combat Rock'. The Clash-The Inside Story. Q and MOJO special ed.; 2006. p. 112-3.
51. Imai M. Kaizen-the key to Japan's competitive success (1986), McGraw-Hill, New York
52. Inanga E.L., and Schneider W.B. The failure of accounting research to improve accounting practice: a problem of theory and lack of communication. Critical Perspectives on Accounting 16 3 (2005) 227-248
53. Ingham C., and Lane D. The book of metal (2002), Carlton Books, London
54. Indianchild.com. India-political impasse and independence, available online: ; 2000 [accessed 8 August 2005].
55. Jensen M.C. Organization theory and methodology. The Accounting Review 58 2 (1983) 319-339
56. Kaidonis M.A. Teaching and learning critical accounting using media texts as reflexive devices: conditions for transformative action or reinforcing the status quo?. Critical Perspectives on Accounting 15 4/5 (2004) 667-673
57. Kell P. A teacher's tool kit: an introduction to social theory. In: Allen J. (Ed). Sociology of education: possibilities and practices. 3rd ed. (2004), Social Science Press, Southbank, Melbourne 29-51 [chapter 2]
58. Kincheloe J.L., and McLaren P. Critical theory. In: Grant C.A., and Ladson-Billings G. (Eds). Dictionary of multicultural education (1997), Oryx Press, Phoenix, Arizona 51-53
59. Klein N. No logo (2001), Flamingo Press, London
60. Lander D. The Punk Chronicles - Hey, Ho, Let's Go ... . Australian Guitar, no. 55; August 2006. p. 22-35.
61. Lewis R. Commodified curricula: the coursebook. Australian University Review 41 2 (1998) 3-4
62. Lovat T. Reading the fine print: tracking social movements through curriculum analysis. In: Allen J. (Ed). Sociology of education: possibilities and practices. 3rd ed. (2004), Social Science Press, Southbank, Melbourne 104-122 [chapter 5]
63. Marginson S. Educating after Finn: shifting the emphasis. Independent Education 22 (1992) 4-8
64. Marginson S. Rethinking academic work in the global era. Journal of Higher Education Policy Management 22 1 (2000) 23-35
65. Martin H.-P., and Schumann H. The global trap (1997), Pluto Press, Sydney
66. Marx K., and Engels F. The German ideology (1970), International Publishers, New York
67. Mayer E. Employment-related key competencies for postcompulsory education and training: report of the Australian Education Council and the ministers for vocational education (1992), AGPS, Canberra, Australia
68. McKenzie S. Behind the black curtain: a review of 'So What! The Good, The Mad and The Ugly' by Steffan Chirazi, available online: ; 2006 [accessed 23 October 2006].
69. McPhail K. The threat of ethical accountants: an application of Foucault's concept of ethics to accounting education and some thoughts on ethically educating for the other. Critical Perspectives on Accounting 10 6 (1999) 833-866
70. McPhail K. The dialectic of accounting education: from role identity to ego identity. Critical Perspectives on Accounting 12 4 (2001) 471-499
71. Metal-archives.com. BlackWings, available online: then search "Bands by Country" centre left of home-page and click on "China"; 2006a [accessed 22 October 2006].
72. Metal-archives.com. Purgatory, available online: then search "Bands by Country" centre left of home-page and click on "China"; 2006b [accessed 22 October 2006].
73. Metallica.com. Metallica, Limp Bizkit and Linkin Park Committed to the Sanitarium, available online: ; 2003 [accessed 18 October 2006].
74. Miles S., Cliff D., and Burr V. 'Fitting in and Sticking Out': consumption, consumer meanings and the construction of young people's identities. Journal of Youth Studies 1 1 (1998) 81-96
75. Milne M.J. Positive accounting theory, political costs and social disclosure analyses: a critical look. Critical Perspectives on Accounting 13 (2002) 369-395
76. Mitchell E. Spring-loaded-The Offspring may be Good Charlotte with elasticated waistbands but you gotta love 'em all the same. Classic Rock, no. 82; August 2005. p. 110.
77. Nilan P. 'Reality TV'? School students and popular culture. In: Allen J. (Ed). Sociology of education: possibilities and practices. 3rd ed. (2004), Social Science Press, Southbank, Melbourne 306-321 [chapter 14]
78. Otsuka S., and Smith I.D. Educational applications of the expectancy-value model of achievement motivation in the diverse cultural contexts of the west and the east. Change: Transformations in Education 8 1 (2005) 91-109
79. Parker L.D. It's been a pleasure doing business with you: a strategic analysis and critique of university change management. Critical Perspectives on Accounting 12 5/6 (2002) 603-619
80. Partington G. Making people: socialisation and socialising agencies. In: Allen J. (Ed). Sociology of education: possibilities and practices. 3rd ed. (2004), Social Science Press, Southbank, Melbourne 125-144 [chapter 6]
81. Perry A. Trojan Horse - They may have been just Filling Out their Debut LP when they got on a Reggae Tip, but soon the Jamaican Vibe would be a Vital Part of The Clash Sound. The Clash-The Inside Story. Q and MOJO special ed.; 2006. p. 38-41.
82. Popkewitz T.S., Fuller L., and Browne Jr. J.E. Postmodernism. In: Grant C.A., and Ladson-Billings G. (Eds). Dictionary of multicultural education (1997), Oryx Press, Phoenix, Arizona 219-222
83. Popoff M. The Eighties. The collector's guide to heavy metal vol. 2 (2005), Collectors Guide Publishing, Burlington, Ontario, Canada
84. Porter P., Rizvi F., Knight J., and Lingard R. Competencies for a clever country: building a house of cards. Unicorn 18 (1992) 50-58
85. Recording Industry Association of America (RIAA). Gold and Platinum-Top Artists, available online: ; 2006 [accessed 18 October 2006].
86. Ritzer G. The Mcdonaldisation of society (1993), Pine Forge Press, Thousand Oaks, California
87. Saravanamuthu K., and Tinker T. The University in the new corporate world. Critical Perspectives on Accounting 12 5/6 (2002) 545-554
88. Savage J. The Whole Truth-May 1988 interview with Joe Strummer for the Sex Pistols biography England's Dreaming (Reprinted in full). The Clash-The Inside Story. Q and MOJO special ed.; 2006. p. 88-97.
89. Singh M. Enabling Australia: responsive education and global movements of people. In: Allen J. (Ed). Sociology of education: possibilities and practices. 3rd ed. (2004), Social Science Press, Southbank, Melbourne 197-219 [chapter 9]
90. Solomon A. The tyranny of progress (1955), Noonday Press, New York
91. Stafford A. Pig City-from The Saints to Savage Garden (2006), University of Queensland Press, St. Lucia, Brisbane, Australia
92. Strinati D. An introduction to theories of popular culture (1995), Routledge, London
93. The Offspring. Pretty Fly (for a White Guy). In: Americana. Los Angeles: Columbia Records; 1998a. Lyrics available online: [accessed 8 July 2006].
94. The Offspring. Why Don't You Get a Job? In: Americana. Los Angeles: Columbia Records; 1998b. Lyrics available online: [accessed 23 October 2006].
95. The Offspring. Spare Me The Details. In: Splinter. Los Angeles: Columbia Records; 2003. Lyrics available online: [accessed 23 October 2006].
96. Thomson I., and Bebbington J. It doesn't matter what you teach?. Critical Perspectives on Accounting 15 4/5 (2004) 609-628
97. Thorpe O. Mary MacKillop (1980), Principal Press, Sydney
98. Tinker T., and Koutsoumadi A. A mind is a wonderful thing to waste: think like a commodity, become a CPA. Accounting, Auditing & Accountability Journal 10 3 (1997) 454-467
99. Tinker T., and Koutsoumadi A. The accounting workplace: a joyless future?. Accounting Forum 21 3/4 (1998) 289-316
100. Tosches N. The punk muse: the true story of protopathic spiff including the lowdown on the trouble-making five-percent of America's youth. Fusion; 1970.
101. Tracey C. Cannibal Corpse: X-rated-interview with Paul Mazurkiewicz and Alex Webster. Terrorizer, no. 141; February 2006. p. 6-10.
102. Walker K. Is it easy being green? sociology and the environment. In: Allen J. (Ed). Sociology of education: possibilities and practices. 3rd ed. (2004), Social Science Press, Southbank, Melbourne 270-287 [chapter 12]
103. Wallace R.A., and Wolf A. Contemporary sociology theory-expanding the classical tradition. 5th ed. (1999), Prentice-Hall, Upper Saddle River, New Jersey
104. Watts R.L., and Zimmerman J.L. Towards a positive theory of the determination of accounting standards. The Accounting Review 53 January (1978) 112-134
105. Watts R.L., and Zimmerman J.L. Positive accounting theory (1986), Prentice-Hall, Englewood Cliffs, New Jersey
106. Weber M. The protestant ethic and the spirit of capitalism. [Parsons T, trans.] (1930), Allen & Unwin, New York
107. Wikipedia. Cannibal Corpse, available online: ; 2006a [accessed 18 October 2006].
108. Wikipedia. Thrash Metal, available online: ; 2006b [accessed 18 October 2006].
109. Wikipedia. Death Metal, available online: ; 2006c [accessed 18 October 2006].
110. Wikipedia. Megadeth, available online: ; 2006d [accessed 18 October 2006].
111. Wikipedia. Death Grunt, available online: ; 2006e [accessed 18 October 2006].
112. Wikipedia. Blast Beat, available online: ; 2006f [accessed 18 October 2006].
113. Wikipedia. Metallica, available online: ; 2006g [accessed 18 October 2006].
114. Wikipedia. Bollywood, available online: ; 2006h [accessed 23 October 2006].
115. Wikipedia. Punk rock, available online: ; 2006i [accessed 23 October 2006].
116. Wikipedia. Punk ideologies, available online: ; 2006j [accessed 23 October 2006].
117. Wikipedia. Joe Strummer, available online: ; 2006k [accessed 23 October 2006].
118. Wikipedia. Rancid (band), available online: ; 2006l [accessed 23 October 2006].
119. Wikipedia. Anti-Flag, available online: ; 2006m [accessed 23 October 2006].
120. Wikipedia. Slayer, available online: , 2006n [accessed 23 October 2006].
121. Wikipedia. Crouching Tiger, Hidden Dragon, available online: ; 2006o [accessed 23 October 2006].
122. Wikipedia. Cinema of Hong Kong, available online: ; 2006p [accessed 23 October 2006).
123. Wikipedia. Generation X, available online: ; 2006q [accessed 23 October 2006].
124. Wikipedia. Generation Y, available online: ; 2006r [accessed 23 October 2006].
125. Wikipedia. Black metal, available online: ; 2006s [accessed 23 October 2006].
126. Willis P. Common culture (1990), Open University Press, Milton Keynes, London
127. Wynder M. Creative management accountants: short case studies to promote creativity in the classroom. Paper presented at the Accounting and Finance Association of Australia and New Zealand annual conference. Wellington, New Zealand, 2-5 July 2006 (2006)