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...

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Autores principales:	Josicleide de Amorim Pereira Moreira, Maria das Graças Vieira, Cristiane Gomes da Silva
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2015
Materias:	theory practice technology accounting habermas Business HF5001-6182
Acceso en línea:	https://doaj.org/article/77e4400fa6e84d6fa4d5a78796f1cf27
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spelling	oai:doaj.org-article:77e4400fa6e84d6fa4d5a78796f1cf272021-11-11T15:48:06ZAmong Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas1807-734Xhttps://doaj.org/article/77e4400fa6e84d6fa4d5a78796f1cf272015-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123041058006https://doaj.org/toc/1807-734XThe 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.Josicleide de Amorim Pereira MoreiraMaria das Graças VieiraCristiane Gomes da SilvaFUCAPE Business SchoolarticletheorypracticetechnologyaccountinghabermasBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 12, Iss 4, Pp 123-139 (2015)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	theory practice technology accounting habermas Business HF5001-6182
spellingShingle	theory practice technology accounting habermas Business HF5001-6182 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
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
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
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_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_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_sort	among theory, practice and technology: the relation between theoretical and practical knowledge in the context of accounting training and the thinking of jürgen habermas
publisher	FUCAPE Business School
publishDate	2015
url	https://doaj.org/article/77e4400fa6e84d6fa4d5a78796f1cf27
work_keys_str_mv	AT josicleidedeamorimpereiramoreira amongtheorypracticeandtechnologytherelationbetweentheoreticalandpracticalknowledgeinthecontextofaccountingtrainingandthethinkingofjurgenhabermas AT mariadasgracasvieira amongtheorypracticeandtechnologytherelationbetweentheoreticalandpracticalknowledgeinthecontextofaccountingtrainingandthethinkingofjurgenhabermas AT cristianegomesdasilva amongtheorypracticeandtechnologytherelationbetweentheoreticalandpracticalknowledgeinthecontextofaccountingtrainingandthethinkingofjurgenhabermas
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Among Theory, Practice and Technology: the Relation Between Theoretical and Practical Knowledge in the Context of Accounting Training and the Thinking of Jürgen Habermas

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