“我不再参与这场内卷”:巴基斯坦学生对新自由主义会计教育的抵制

“I am no longer part of this rat race”: student resistance to neoliberal accounting education in Pakistan

Accounting Forum · 2024
被引 13
ABS 3

中文导读

基于对巴基斯坦五所顶尖大学学生的访谈,研究揭示了学生如何感知并隐性抵制会计教育中的新自由主义价值观,为理解教育中的权力动态提供了新视角。

Abstract

Studies of accounting education have exposed the link between traditional ways of teaching accounting and neoliberal beliefs. Nevertheless, the perspectives of students are yet to attract a level of attention that is consistent with their crucial role in the accounting education system. Drawing upon Scott's understanding of "infrapolitics" and resistance, the study investigates how students make sense of neoliberal accounting education and react. Interviews with students at five highly regarded universities in Pakistan show how the former are aware of the challenges posed by neoliberal approaches to accounting education. By investigating the under-explored context of Pakistan, this study enhances understanding of power and resistance by illuminating how accounting students perceive neoliberal values taught in higher education and resist their inculcation. The study focuses on less obvious forms of resistance, showing how allegedly passive actors as students may well be resisting neoliberal principles enshrined in accounting education in unobstructive forms.

会计教育学生抵制新自由主义巴基斯坦权力与抵抗