Abstract

ABSTRACT Studies of accounting education have exposed the link between traditional ways of teaching accounting and neoliberal beliefs. Nevertheless, the perspectives of students are yet to attract a level of attention that is consistent with their crucial role in the accounting education system. Drawing upon Scott’s understanding of “infrapolitics” and resistance, the study investigates how students make sense of neoliberal accounting education and react. Interviews with students at five highly regarded universities in Pakistan show how the former are aware of the challenges posed by neoliberal approaches to accounting education. By investigating the under-explored context of Pakistan, this study enhances understanding of power and resistance by illuminating how accounting students perceive neoliberal values taught in higher education and resist their inculcation. The study focuses on less obvious forms of resistance, showing how allegedly passive actors as students may well be resisting neoliberal principles enshrined in accounting education in unobstructive forms.

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