为多样性辩护:探索在会计课程中对代表性不足的少数群体进行案例研究

IF 1 Q3 BUSINESS, FINANCE ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-06-01 DOI:10.2308/issues-2021-118
J. Pelzer, Daniel W B Booker, Nadra Pencle, Veena L. Brown
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引用次数: 0

摘要

本研究探讨了案例研究的可行性,将其作为一种工具,通过纳入代表性不足的少数群体的观点和经验,帮助推动会计课程的非殖民化。我们评估了当前会计案例研究中的代表性水平,以及教师使用更具代表性的案例研究的意愿。我们使用Banks(2014)课程转换框架来评估教师的反应。2015-2021年手工收集的案例研究数据显示,351个案例研究中只有两个具有URM代表性。调查结果表明,教师们愿意对与多样性、公平性和包容性(DEI)相关的课程进行破坏性较小的改革,但也提供了需要对内容进行重大修改的改革障碍的证据。我们提供建议,以增加URM在案例研究中的代表性,克服这些障碍,朝着更好地反映URM观点的课程发展,并为学生在多样化的劳动力中更好地互动和有效合作做好准备。
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Making the Case for Diversity: Exploring the Use of Case Studies for Underrepresented Minorities in the Accounting Curriculum
This study explores the viability of case studies as a tool to help advance efforts toward decolonization of the accounting curriculum by incorporating the perspectives and experiences of underrepresented minorities (URMs). We evaluate the current level of representation in accounting case studies, and faculty willingness to use more representative case studies. We evaluate faculty responses using the Banks (2014) curriculum transformation framework. Hand-collected case study data for 2015–2021 reveal that only two of 351 case studies have URM representation. Survey responses indicate faculty are willing to make less disruptive diversity, equity, and inclusion (DEI)-related curricular changes, but also provide evidence of barriers to changes which would require significant content modifications. We offer recommendations to increase URM representation in case studies and overcome these barriers, advancing toward a curriculum that better reflects URMs’ views and prepares students to better interact and collaborate effectively within a diverse workforce.
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来源期刊
ISSUES IN ACCOUNTING EDUCATION
ISSUES IN ACCOUNTING EDUCATION BUSINESS, FINANCE-
CiteScore
2.60
自引率
33.30%
发文量
45
期刊介绍: The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.
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