Critical pedagogy and learning to dialogue: towards reflexive practice for financial management and accounting education

Mainstream accounting historians study accounting in terms of its progressive development of instrumental techniques and practices, this being counterpoised to critical accounting that sees the world as socially constructed, and intrinsically linked to organisational, social and political contexts. This is exemplified by the notion of the "governable person", and how standard costing and budgeting are part of the complex social, and organisational management practices that have developed to regulate individual action in the name of economic efficiency. Furthermore, it has been suggested that little critical analysis has been provided of the specific ways in which power may operate through accounting education or the forms that a more radical education might take in the reproduction of social structures, and the maintenance of forms of subordination. In responding to these concerns, this paper will advance a response to be found within a Freirean critical pedagogy that espouses emancipatory and authentic educational practices underpinned by the dialogical process, these being central to reflective and reflexive learning environments. Tales from the field are then offered as insights as to how critical pedagogy, dialogue, and the reflexive turn are articulated within classroom settings in order to create empowering, and emancipatory learning environments before offering some implications for practice. It concludes that critical pedagogy, dialogue, and the reflexive turn are central to the pursuit of individual liberty and freedom in the education process requiring educators to have a heightened awareness of reflective and reflexive pedagogical practices, which can only emerge if learning environments are conducted through the dialogical process, which supports human freedom, and an ethics of respect.