ABSTRACT
As demonstrated throughout this volume, a substantial body of critical accounting knowledge, ideas and practices is well established within the accounting research community. However, the position of critical accounting in the accounting education domain is far less certain. This chapter explores the context for critical accounting education and considers key elements relating to its future development. Although the precise meaning and form of critical accounting may be contested, a generally well-accepted definition that applies nicely in the educational sphere is:
A critical understanding of the role of accounting processes and practices and the accounting profession in the functioning of society and organisations with an intention to use that understanding to engage (where appropriate) in changing these processes, practices and the profession.
(Laughlin, 1999: 73)