Resumen

LEON-PAIME, Edison Fredy  y  ARDILA-TRUJILLO, María Emma. The Teaching Practice of Management Accounting. An approach from Career Paths. Cuad. Contab. [online]. 2013, vol.14, n.35, pp.617-637. ISSN 0123-1472.

The purpose of this article is presenting a comprehensive approach to the role of Management Accounting teacher's career paths in the definition of the teaching practice they undertake. From a conceptual starting point, it regards Pierre Bourdieu's notion of field and relates it with the concept of professional knowledge of professors in order to identify the logics underlying Management Accounting teaching. The methodological design comprised analysis of the interviews to six active teachers leading the subject studied. From this analysis, it was identified that the logics of the productive and scholar systems modulate and give shape to the technical-disciplinary knowledge of Management Accounting, which brings orientation to the teaching practice. It is concluded that the relation between these logics and the teaching practices is given by the formation of a professional knowledge binding entrepreneurial and educative demands together. A final call for further research is made in order to deepen comprehension of these dynamics in Management Accounting and other accounting areas.

Palabras clave : Accounting teaching practice; Management Accounting; professional knowledge, career paths; teaching practices.

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