Identités et dilemmes de l'enseignant-chercheur en sciences comptables

Yves Dupuy, Monique Lacroix and Gérald Naro

ACCRA, 2006, vol. 12, issue 2, 9-26

Abstract: This article investigates identity issues in the accounting sciences teaching and research profession. Teacher, and in the same time, researcher, in search of identity, the scholar in accounting, management control and auditing, faces several dilemmas regarding to epistemological and didactic dimensions. On one hand, as relay of accounting practices, he can identify himself as a mimetic traductor of accounting practices and as an agent of legitimating. On the other hand, he can be considered as a constructor of accounting theories. In search of theoretical lectures, this is in the economics and organizationals fundamentals, which the researcher can construct the bases of his teaching.

Keywords: research; teaching; epistemology; didactic; accounting; control; auditing (search for similar items in EconPapers)
Date: 2006
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