Show simple item record

Accounting education in a Latin American country during COVID-19: proximity at a distance

dc.contributor.authorMacias H.A
dc.contributor.authorPatiño-Jacinto R.A
dc.contributor.authorCastro M.-F.
dc.date.accessioned2022-09-14T14:33:26Z
dc.date.available2022-09-14T14:33:26Z
dc.date.created2021
dc.identifier.issn1140582
dc.identifier.urihttp://hdl.handle.net/11407/7370
dc.descriptionPurpose: 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. © 2021, Emerald Publishing Limited.eng
dc.language.isoeng
dc.publisherEmerald Group Holdings Ltd.
dc.relation.isversionofhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85113822589&doi=10.1108%2fPAR-11-2020-0198&partnerID=40&md5=0bd0843e7c9c581b50adb18e24768c3f
dc.sourcePacific Accounting Review
dc.titleAccounting education in a Latin American country during COVID-19: proximity at a distance
dc.typeArticle
dc.rights.accessrightsinfo:eu-repo/semantics/restrictedAccess
dc.publisher.programContaduría Pública
dc.type.spaArtículo
dc.identifier.doi10.1108/PAR-11-2020-0198
dc.subject.keywordAccounting educationeng
dc.subject.keywordColombiaeng
dc.subject.keywordDialogical educationeng
dc.subject.keywordPaulo Freireeng
dc.publisher.facultyFacultad de Ciencias Económicas y Administrativas
dc.publisher.facultyFacultad de Derecho
dc.affiliationMacias, H.A., Facultad de Ciencias Economicas y Administrativas, Universidad de Medellín, Medellin, Colombia
dc.affiliationPatiño-Jacinto, R.A., Facultad de Ciencias Económicas, Universidad Nacional de Colombia, Bogotá, Colombia
dc.affiliationCastro, M.-F., Facultad de Ciencias Económicas, Administrativas y Contables, Universidad Libre, Cali, Colombia
dc.relation.referencesAckermann, C., A personal narrative on understanding and navigating transitional change: lessons learned by an accounting academic amidst COVID-19 (2021) Accounting Research Journal, 34 (2), pp. 206-216
dc.relation.referencesAji, H.M., Albari, A., Muthohar, M., Sumadi, S., Sigit, M., Muslichah, I., Hidayat, A., Investigating the determinants of online infaq intention during the COVID-19 pandemic: an insight from Indonesia (2020) Journal of Islamic Accounting and Business Research, 12 (1), pp. 1-20
dc.relation.referencesAlam, M., Organisational processes and COVID-19 pandemic: implications for job design (2020) Journal of Accounting and Organizational Change, 16 (4), pp. 599-606
dc.relation.referencesAlencar, A.L.S.D., Araujo, A.M.P., Aspectos do perfil do professor de ciências contábeis e seu reflexo no exame nacional de desempenho dos estudantes (ENADE) – um estudo nas universidades federais do brasil (2011) Contabilidade Vista and Revista, 22 (4), pp. 73-112
dc.relation.referencesAli, I., Narayan, A.K., Sharma, U., Adapting to COVID-19 disruptions: student engagement in online learning of accounting (2020) Accounting Research Journal, , https://doi.org/10.1108/ARJ-09-2020-0293
dc.relation.referencesBeatson, N., De Lange, P., O'Connell, B., Tharapos, M., Smith, J., Factors impacting on accounting academics’ motivation and capacity to adapt in challenging times (2021) Accounting Research Journal, 34 (2), pp. 184-195
dc.relation.referencesBowyer, S., Creation of a COVID-19 business and life lesson: the impact on students (2021) Accounting Research Journal, 34 (2), pp. 196-205
dc.relation.referencesCoulson, A.B., Thomson, I., Accounting and sustainability, encouraging a dialogical approach
dc.relation.referencesintegrating learning activities, delivery mechanisms and assessment strategies (2006) Accounting Education, 15 (3), pp. 261-273
dc.relation.referencesde Villiers, C., Dumay, J., Construction of research articles in the leading interdisciplinary accounting journals (2013) Accounting, Auditing and Accountability Journal, 26 (6), pp. 876-910
dc.relation.referencesde Villiers, C., Dumay, J., Maroun, W., Qualitative accounting research: dispelling myths and developing a new research agenda (2019) Accounting and Finance, 59 (3), pp. 1459-1487
dc.relation.referencesDantas, K.L., Nascimento, Í.C., Características de um bom professor sob a ótica dos discentes de ciências contábeis da geração Y (2019) Trabalho de conclusão de curso, pp. 1-17. , https://repositorio.ufersa.edu.br/bitstream/prefix/3406/2/KarineLD_ART.pdf
dc.relation.referencesDhawan, S., Online learning: a panacea in the time of COVID-19 crisis (2020) Journal of Educational Technology Systems, 49 (1), pp. 5-22
dc.relation.referencesDyki, M., Singorahardjo, M., Cotronei-Baird, V.S., Preparing graduates with the employability skills for the unknown future: reflection on assessment practice during COVID-19 (2021) Accounting Research Journal, 34 (2), pp. 229-245
dc.relation.referencesFogarty, T.J., Accounting education in the post-COVID world: looking into the mirror of erised (2020) Accounting Education, 29 (6), pp. 563-571
dc.relation.referencesFreire, P., (1998) Pedagogy of Freedom: Ethics, Democracy, and Civic Courage, , Rowman and Littlefield Publishers, Lanham
dc.relation.referencesFreire, P., (2000) Pedagogy of the Oppressed, , 30th anniversary ed, Continuum, New York, NY
dc.relation.referencesFreire, P., Macedo, D., A dialogue: culture, language, and race (1995) Harvard Educational Review, 65 (3), pp. 377-403
dc.relation.referencesFreire, P., Freire, A.M.A., Freire, P., (2014) Pedagogy of Hope: Reliving Pedagogy of the Oppressed, , Bloomsbury, London, New York, NY
dc.relation.referencesGómez, L.D., Alba, M., Teaching with the case method: opportunities and problems since the COVID-19 pivot to online (2021) Accounting Research Journal, 1
dc.relation.referencesGuthrie, J., Parker, L.D., Gray, R., Requirements and understandings for publishing academic research: an insider view (2004) The Real Life Guide to Accounting Research: A behind-the-Scenes View of Using Qualitative Research Methods, pp. 411-432. , Elsevier, Amsterdam
dc.relation.referencesHay, D., Shires, K., Van Dyk, D., Auditing in the time of COVID – the impact of COVID-19 on auditing in New Zealand and subsequent reforms (2021) Pacific Accounting Review, , https://doi.org/10.1108/PAR-09-2020-0155
dc.relation.referencesHaynes, K., Structural inequalities exposed by COVID-19 in the UK: the need for an accounting for care (2020) Journal of Accounting and Organizational Change, 16 (4). , https://doi.org/10.1108/JAOC-08-2020-0099
dc.relation.referencesJames, K., A critical theory and postmodernist approach to the teaching of accounting theory (2008) Critical Perspectives on Accounting, 19 (5), pp. 643-676
dc.relation.referencesLeón-Paime, E.F., Naranjo, Y., Profesionales de contaduría pública de bogotá: trayectorias y prácticas (2011) Revista Tendencias and Retos, 16, pp. 181-202
dc.relation.referencesLeón-Paime, E.F., Roncancio, A.D., Trayectorias de los estudiantes de contaduría pública: Capitales y disposiciones de una clase emergente (2007) Revista Facultad de Ciencias Económicas, 15 (2), pp. 177-211
dc.relation.referencesMai, K.T., COVID-19 and performance: beyond a social construction (2020) Journal of Accounting and Organizational Change, 16 (4). , https://doi.org/10.1108/JAOC-08-2020-0118
dc.relation.referencesMalan, M., Engaging students in a fully online accounting degree: an action research study (2020) Accounting Education, 1, pp. 1-19
dc.relation.referencesMasoud, N., Bohra, O.P., Challenges and opportunities of distance learning during covid-19 in UAE (2020) Academy of Accounting and Financial Studies Journal, 24 (1), pp. 1-12
dc.relation.referencesMelo, V., Emancipatory education and youth engagement in Brazil: a case study bridging the theory and practice of education for social transformation (2019) Education Sciences, 9 (1). , https://doi.org/10.3390/educsci9010023
dc.relation.referencesNaeem, M.A., Sehrish, S., Costa, M.D., COVID-19 pandemic and connectedness across financial markets (2021) Pacific Accounting Review, ahead-of-print (ahead-of-print). , https://doi.org/10.1108/PAR-08-2020-0114
dc.relation.referencesOrhun, E., The impact of COVID-19 global health crisis on stock markets and understanding the cross-country effects (2021) Pacific Accounting Review, 1
dc.relation.referencesOthman, R., Managing student and faculty expectations and the unexpected during the COVID-19 lockdown: role transformation (2021) Accounting Research Journal, 34 (2), pp. 217-228
dc.relation.referencesPasion, R., Dias-Oliveira, E., Camacho, A., Morais, C., Campos Franco, R., Impact of COVID-19 on undergraduate business students: a longitudinal study on academic motivation, engagement and attachment to university (2021) Accounting Research Journal, 34 (2), pp. 246-257
dc.relation.referencesPowell, L., McGuigan, N., Teaching, virtually: a critical reflection (2020) Accounting Research Journal, , https://doi.org/10.1108/ARJ-09-2020-0307
dc.relation.referencesRamachandra, S., Wells, P., Coping with COVID-19: a reflection on learning challenges and coping strategies – the case of an accounting conversion masters degree in New Zealand (2021) Accounting Research Journal, 34 (2), pp. 146-155
dc.relation.referencesRamis, M.M., Contributions of freire’s theory to dialogic education (2018) HSE Social and Education History, 7 (3), pp. 277-299
dc.relation.referencesReyneke, Y., Shuttleworth, C.C., Visagie, R.G., Pivot to online in a post-COVID-19 world: critically applying BSCS 5E to enhance plagiarism awareness of accounting students (2020) Accounting Education, 30 (1). , https://doi.org/10.1080/09639284.2020.1867875
dc.relation.referencesSadiq, K., Communities of practice as a multidisciplinary response in times of crisis: adapting to successful online learning practices (2020) Accounting Research Journal, 34 (2). , https://doi.org/10.1108/ARJ-07-2020-0194
dc.relation.referencesSadiq, K., Krever, R., Does tax policy fit in the portfolio of COVID-19 responses? (2021) Pacific Accounting Review, 34 (2), pp. 134-145
dc.relation.referencesSangster, A., Stoner, G., Flood, B., Insights into accounting education in a COVID-19 world (2020) Accounting Education, 29 (5), pp. 431-562
dc.relation.referencesShor, I., Freire, P., What is the ‘dialogical method’ of teaching? (1987) Journal of Education, 169 (3), pp. 11-31
dc.relation.referencesSouza Junior, W.D., de, Walter, S.A., Silva, S.C., da Romero, S.A., Docência em ciências contábeis no Brasil (2019) Revista de Educação e Pesquisa Em Contabilidade (REPEC), 13 (3). , https://doi.org/10.17524/repec.v13i3.2006
dc.relation.referencesStewart, C., Khan, A.A., A strategy for using digital mindsets and knowledge technologies to move past pandemic conditions (2021) Accounting Research Journal, , https://doi.org/10.1108/ARJ-09-2020-0313
dc.relation.referencesThomson, I., Bebbington, J., It doesn’t matter what you teach? (2004) Critical Perspectives on Accounting, 15 (4-5), pp. 609-628
dc.relation.referencesThomson, I., Bebbington, J., Social and environmental reporting in the UK: a pedagogic evaluation (2005) Critical Perspectives on Accounting, 16 (5), pp. 507-533
dc.relation.referencesWong, L., Zhang, Y., COVID-19 pivot: a reflection on assessments (2020) Accounting Research Journal, , https://doi.org/10.1108/ARJ-08-2020-0232
dc.relation.referencesWong, J., Wong, N., Li, W.Y., COVID-19 and deferred tax reversals (2021) Pacific Accounting Review, , https://doi.org/10.1108/PAR-09-2020-0140
dc.type.coarhttp://purl.org/coar/resource_type/c_6501
dc.type.versioninfo:eu-repo/semantics/publishedVersion
dc.type.driverinfo:eu-repo/semantics/article
dc.identifier.reponamereponame:Repositorio Institucional Universidad de Medellín
dc.identifier.repourlrepourl:https://repository.udem.edu.co/
dc.identifier.instnameinstname:Universidad de Medellín


Files in this item

FilesSizeFormatView

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record