Abstract

OSPINA-ZAPATA, Carlos Mario; GOMEZ-VILLEGAS, Mauricio  and  ROJAS-ROJAS, William. Constitution of Subjectivity in Accounting Education: from the Implicit Process to Making its Impact VisibleConstituição da subjetividade na educação contábil: do processo implícito à visibilização dos seus impactos. Cuad. Contab. [online]. 2014, vol.15, n.37, pp.187-211. ISSN 0123-1472.

Subjectivity can be understood as the condition that allows every subject to self-refer regarding himself and his context. We could be in front of a subject that takes care of himself and others (sapientia) or in front of a subject that does not perform exercises and conscious practices to sculpt an image of himself (stultitia). Education has a deep impact on the constitution of subjectivity. In particular, accounting education has not paid attention the building of subjectivity in the complex dimensions of the person-professional. But this lack of attention does not mean that there is no participation in the building of a type of subjectivity. In this work we ask: What kind of subjectivity is built from current accounting education? We pose that through conceptual contents (the financial vision of the social world), implicit and explicit values (individualism, selfishness, endeavor, successfulness) and formal discipline mechanisms (ethic codes and professional standards, among other), we take part in the construction of a subjectivity, currently characterized by the prevailing of an education that makes the subject competent in certain professional exercises, deeply weak in contextual understanding, and highly incapable to question himself in front of the complexity of the world of life. We point out that current accounting education must shift its structuring foundations to make processes of reconstruction of subjectivity easier to the public accounting student.

Keywords : subjectivity; accounting education; accounting training; subjectivity; accountants - malpractice; accounting as profession.

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