Contextual, Disciplinary and Curriculum Transformations in Accountancy: A Relational Analysis

Abstract

Accountants face profound changes, so that market, business, industry and universities were merged under interests and values increasingly contradictory. These changes involve new challenges both for teachers as for students. Some of these changes are discussed in the text. It is concluded that the accounting education system at various levels must re-take the path of critic theoric judgement, both from the discipline as from the social environment.