The Use of Dialectical Enquiry in an Accounting Course

Abstract

There is evidence of discontent with contemporary university education generally, and accounting education in particular. This paper examines some reasons for the discontent and suggests one way to address it, namely dialectic enquiry. The process of contradiction and reconciliation is at the heart of dialectic enquiry. From two opposing positions, dialectic enquiry requires a third position, or synthesis, to emerge which allows the participants to progress their exploration of an issue. The authors describe the introduction of dialectical enquiry in a university accounting course and discuss the potential learning improvements it can offer. The authors hope this paper will encourage others to introduce dialectical enquiry into their classrooms and report their findings.

Citation

KELLY, M., DAVEY, H. and HAIGH, N. (2002), "The Use of Dialectical Enquiry in an Accounting Course", Pacific Accounting Review, Vol. 14 No. 1, pp. 23-42. https://doi.org/10.1108/eb037963