新冠肺炎期间一个拉丁美洲国家的会计教育:距离近

IF 2.1 Q2 BUSINESS, FINANCE Pacific Accounting Review Pub Date : 2021-08-25 DOI:10.1108/par-11-2020-0198
Hugo A. Macias, Ruth Alejandra Patiño-Jacinto, M. Castro
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引用次数: 11

摘要

目的本文旨在为新冠肺炎背景下新兴的会计教育文献做出贡献。它建议扩大文献的方法论、地理和概念组成部分。设计/方法论/方法本文是一项以调查为方法的定性研究。共有122名讲师回答了哥伦比亚11个城市提供的22个会计课程的调查。保罗·弗雷尔的对话教育模式是分析的框架。发现会计讲师的反应是从面对面课堂转向在线课堂,使用广为人知的平台。教员们很快学会了使用能够与学生建立新的对话机制的工具。矛盾的是,结果是在远处进行了更密切的交流。研究局限性/含义新冠肺炎封锁加速了教学、学习、情境化、“新”技术的使用,尤其是实践弗赖里亚对话的变化。需要进行更长时间的研究,并使用更多的数据收集和分析工具。实际含义如何在发展中国家的在线课堂上集体教授会计的证据可以加速虚拟会计课程的扩展。社会影响新环境允许增加学生人数,因为它不需要去大城市旅行。原创/价值本文对新冠肺炎背景下的会计教育文献做出了三点贡献:它描述了哥伦比亚的现象,这是国际会计文献中很少研究的背景;超越了民族志研究,因为它基于对国家范围的定性调查,并基于Paulo Freire的完整模型分析这一现象,该模型包括背景、教育过程设计和行动过程。
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Accounting education in a Latin American country during COVID-19: proximity at a distance
Purpose This paper aims to contribute to the emerging literature on accounting education in the COVID-19 context. It proposes expanding the literature in its methodological, geographical and conceptual components. Design/methodology/approach This paper is a qualitative study that used a survey as the method. A total of 122 instructors answered the survey from 22 accounting programmes offered in 11 Colombian cities. The dialogic education model of Paulo Freire is the framework for analysis. Findings The accounting instructors’ response was to move from face-to-face classrooms to online classrooms, using widely known platforms. The instructors quickly learned to use tools that enabled new dialogue mechanisms with the students. The result was, paradoxically, closer communication at a distance. Research limitations/implications The COVID-19 lockdown accelerated the changes in teaching, learning, contextualisation, use of “new” technologies and, above all, practising Freirian dialogue. There is a need to research longer periods and use more data collection and analysis tools. Practical implications Evidence of how to teach accounting en masse from online classrooms in a developing country could accelerate the expansion of virtual accounting programmes. Social implications The new context allows increasing the number of students because it does not require travel to large cities. Originality/value This paper makes three contributions to the literature on accounting education in the COVID-19 context as follows: it describes the phenomenon in Colombia, a context little studied in the international accounting literature; transcends autoethnographic studies, as it is based on a qualitative survey of national scope and analyses the phenomenon based on Paulo Freire’s complete model, which includes context, educational process design and action process.
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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