Abstract

MANRIQUE RAMIREZ, Faustina. Docile bodies: the case of accounting education. Rev. Cient. Gen. José María Córdova [online]. 2018, vol.16, n.24, pp.131-153. ISSN 1900-6586.  https://doi.org/10.21830/19006586.336.

Undoubtedly, the approach to the body -both in philosophy in past times and recently in sciences such as sociology, economics, psychology, and anthropology- has marked the world's consciousness. However, this awareness reduces the possibilities of the body. The transformation of the latter redefines what is perceived and what is known, and its vision participates in the origin of the world. These considerations are the epicenter of this article, in which some corporeal paradigms, particularly Foucault's docile bodies, will be carefully reviewed. From corporeality, we analyze the association between the power of organizations such as the IFAC and the IASB and the discourse of accounting education, which affects the accounting professional's practice, the sector, and the economy. This paper aims to link the effects of power derived from globalization with accounting education and relate them to the philosophical concept of a docile body. The IFAC arise as a global regulatory body whose orders are strongly connected to the higher education system that guide accounting education. Its global discourse justifies and predisposes new professional to practices that obey to powers and phenomenon such as standardization and homogenization.

Keywords : accounting education; body; docile bodies; power.

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