Conventional accounting pedagogies, certification structures, and publishing protocols are infused with biases that limit the parameters of discourse. Hirschauer’s (2006) ‘silence of the social’ and Bailey’s (2007) three characteristics of implicit religion―personal commitment, integrating foci, and intensive concerns with extensive effects―are used to give voice to structural elements in accounting pedagogy, certification programs, and publishing regimes that discourage ideological and demographic diversity. The author provides examples of how one might modify management accounting classes to 1) address demographic and ideological biases in conventional curriculum materials and 2) encourage critical thinking about issues that have do not have the objective answers favored within assurance of learning programs and certification exams. The paper concludes with seven suggestions for additional research and conversations that are needed to better understand and address indirect mechanisms that quietly perpetuate the profession’s problematic track record on diversity and inclusion.
Skip Nav Destination
Article navigation
Research Article|
April 11 2022
GIVING VOICE TO PROBLEMATIC SILENCES IN ACCOUNTING EDUCATION IN RELATION TO LIMITED DEMOGRAPHIC AND IDEOLOGICAL DIVERSITY
Louella Moore
Louella Moore
Washburn University
School of Business
School of Business HC310-R
1700 SW College Avenue
UNITED STATES
Topeka
KS
66621
7856701063
7856702051
Search for other works by this author on:
Received:
November 27 2020
Revision Received:
May 21 2021
Revision Received:
January 10 2022
Revision Received:
March 13 2022
Accepted:
March 29 2022
Online Issn: 1558-7983
Print Issn: 0739-3172
2022
Issues in Accounting Education (2022)
Citation
Louella Moore; GIVING VOICE TO PROBLEMATIC SILENCES IN ACCOUNTING EDUCATION IN RELATION TO LIMITED DEMOGRAPHIC AND IDEOLOGICAL DIVERSITY. Issues in Accounting Education 2022; https://doi.org/10.2308/ISSUES-2020-089
Download citation file:
Pay-Per-View Access
$25.00