Perception of the concept and application of critical reading: an approach to the educational accounting field in Colombia

Ruth Alejandra Patiño-Jacinto, Candy Chamarro González and Mario Rodelo Sehuanes

Accounting Education, 2025, vol. 34, issue 5, 649-672

Abstract: In the educational accounting field, critical reading is recognized as a research-based learning strategy that permeates the development of the accounting discipline. However, only some accounting studies examine the concept and implications of critical reading in teaching practices. This research examines and analyzes the perception of the concept and application of critical reading among professors in accounting programs in Colombia, considering previous theoretical developments, especially those by Paulo Freire. A survey was conducted among accounting professors using open-ended questions. The results provide evidence of the complexities, knowledge, and challenges they face regarding critical reading. The strategies professors use to enhance and encourage critical reading in their accounting courses are highlighted. It was found that the efforts of professors need to be more cohesive and coordinated.

Date: 2025
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DOI: 10.1080/09639284.2025.2509547

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