通过“酷儿化”会计教学法培育会计领域的多样性

Nurturing diversity in accounting through “Queering” accounting pedagogy

British Accounting Review · 2024
被引 3
ABS 3

中文导读

本文提出通过酷儿化会计教学法,在会计教育中培育多样性、打破异性恋常规,为LGBTIQA+群体创造空间,帮助教育者和学生挑战会计中的隐性异性恋常规课程。

Abstract

This article suggests new possibilities to nurture diversity, disrupt heteronormativity and create space for voices of LGBTIQA+ people in accounting. Whilst past research focuses on and challenges heteronormativity in the accounting workplace, we argue that accounting education plays a key role in shaping sexual norms in accounting. We begin by providing insights into how current accounting education largely neglects LGBTIQA+ perspectives, shaping a discourse around sexuality that reflects heteronormative accounting workplaces. We then build upon the theoretical backdrop of queer theory and critical pedagogy to develop LGBTIQA+ perspectives in accounting education. In doing so, we conceptually advance five lenses through which to design modes of education based on queer pedagogy. These lenses include question and deconstruction of normality, critical reflexivity, discomfort, imagination, and activism. Queering accounting pedagogy in this way can assist educators and students in addressing the concealment of LGBTIQA+ perspectives, thereby critically challenging the hidden curriculum of heteronormativity in accounting. The paper concludes by contending that queering accounting pedagogy can bring possibilities for broader classroom inquiry, democratic participation, social justice, meaningful dialogue, and mutually respectful educational practices in accounting.

会计教育多样性酷儿理论批判教育学性别研究