Abstract

LEON PAIME, Edison Fredy. Significant Elements in the Discursive Construction of the Accounting Instructional Authority: Methodological Learning. Rev.fac.cienc.econ. [online]. 2019, vol.27, n.1, pp.125-140. ISSN 0121-6805.  https://doi.org/10.18359/rfce.3633.

This paper comprises general reflections on the method used for positioning public accounting instructors and on the discourse employed to defend their authority based on the concept of teaching practice. Methodologically, a discourse analysis grounded in the integration of various social science information gathering techniques is deployed. The research study found that instructors exhibit strategic behavior according to their personal backgrounds and the place of elocution from where they build their wording. Instructor positioning reveals tensions derived from strategies of greater or lesser awareness about their place within the accounting field, the missionary arbitrariness that they assume as field authorities, and the schemes that differentiate them from their colleagues. This document provides methodological contributions on matters that must be considered for future research on accounting education in our country.

Keywords : accounting education; instructional authority; accounting field; research methodology.

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