Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas
The objective of this article is to analyze the relationship between theoretical and practical knowledge in accounting training based on the political-pedagogical foundations of higher education in the state of Paraiba. For that, we turn to the contributions of Jürgen Habermas’s theory of communicat...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
FUCAPE Business School
2015-01-01
|
| Series: | BBR: Brazilian Business Review |
| Subjects: | |
| Online Access: | http://www.redalyc.org/articulo.oa?id=123041058006 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1825207346367823872 |
|---|---|
| author | Josicleide de Amorim Pereira Moreira Maria das Graças Vieira Cristiane Gomes da Silva |
| author_facet | Josicleide de Amorim Pereira Moreira Maria das Graças Vieira Cristiane Gomes da Silva |
| author_sort | Josicleide de Amorim Pereira Moreira |
| collection | DOAJ |
| description | The objective of this article is to analyze the relationship between theoretical and practical knowledge in accounting training based on the political-pedagogical foundations of higher education in the state of Paraiba. For that, we turn to the contributions of Jürgen Habermas’s theory of communicative action in order to understand how the relationship is established between theoretical discourse and practical discourse, drawing on definitions of "instrumental reason" and "communicative reason". To develop this empirical classification study, with a quantitative and qualitative approach, we employed the exploratory typology through bibliographic and documentary research. For data collection we applied a questionnaire with closed questions to students/interns of the public institutions analyzed. The results of the questionnaire show that the courses have an eminently theoretical format. Full-time practices are not applied and their focus is on the "modus operandi". We note that in accounting training, practice cannot be dissociated from theory and vice versa. |
| format | Article |
| id | doaj-art-77e4400fa6e84d6fa4d5a78796f1cf27 |
| institution | Kabale University |
| issn | 1807-734X |
| language | English |
| publishDate | 2015-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj-art-77e4400fa6e84d6fa4d5a78796f1cf272025-02-06T23:39:31ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2015-01-01124123139Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen HabermasJosicleide de Amorim Pereira MoreiraMaria das Graças VieiraCristiane Gomes da SilvaThe objective of this article is to analyze the relationship between theoretical and practical knowledge in accounting training based on the political-pedagogical foundations of higher education in the state of Paraiba. For that, we turn to the contributions of Jürgen Habermas’s theory of communicative action in order to understand how the relationship is established between theoretical discourse and practical discourse, drawing on definitions of "instrumental reason" and "communicative reason". To develop this empirical classification study, with a quantitative and qualitative approach, we employed the exploratory typology through bibliographic and documentary research. For data collection we applied a questionnaire with closed questions to students/interns of the public institutions analyzed. The results of the questionnaire show that the courses have an eminently theoretical format. Full-time practices are not applied and their focus is on the "modus operandi". We note that in accounting training, practice cannot be dissociated from theory and vice versa.http://www.redalyc.org/articulo.oa?id=123041058006theorypracticetechnologyaccountinghabermas |
| spellingShingle | Josicleide de Amorim Pereira Moreira Maria das Graças Vieira Cristiane Gomes da Silva Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas BBR: Brazilian Business Review theory practice technology accounting habermas |
| title | Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas |
| title_full | Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas |
| title_fullStr | Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas |
| title_full_unstemmed | Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas |
| title_short | Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas |
| title_sort | among theory practice and technology the relation between theoretical and practical knowledge in the context of accounting training and the thinking of jurgen habermas |
| topic | theory practice technology accounting habermas |
| url | http://www.redalyc.org/articulo.oa?id=123041058006 |
| work_keys_str_mv | AT josicleidedeamorimpereiramoreira amongtheorypracticeandtechnologytherelationbetweentheoreticalandpracticalknowledgeinthecontextofaccountingtrainingandthethinkingofjurgenhabermas AT mariadasgracasvieira amongtheorypracticeandtechnologytherelationbetweentheoreticalandpracticalknowledgeinthecontextofaccountingtrainingandthethinkingofjurgenhabermas AT cristianegomesdasilva amongtheorypracticeandtechnologytherelationbetweentheoreticalandpracticalknowledgeinthecontextofaccountingtrainingandthethinkingofjurgenhabermas |