This article suggests new possibilities to nurture diversity, disrupt heteronormativity and create space for voices of LGBTIQA+ people in accounting. Whilst past research focuses on and challenges heteronormativity in the accounting workplace, we argue that accounting education plays a key role in shaping sexual norms in accounting. We begin by providing insights into how current accounting education largely neglects LGBTIQA+ perspectives, shaping a discourse around sexuality that reflects heteronormative accounting workplaces. We then build upon the theoretical backdrop of queer theory and critical pedagogy to develop LGBTIQA+ perspectives in accounting education. In doing so, we conceptually advance five lenses through which to design modes of education based on queer pedagogy. These lenses include question and deconstruction of normality, critical reflexivity, discomfort, imagination, and activism. Queering accounting pedagogy in this way can assist educators and students in addressing the concealment of LGBTIQA+ perspectives, thereby critically challenging the hidden curriculum of heteronormativity in accounting. The paper concludes by contending that queering accounting pedagogy can bring possibilities for broader classroom inquiry, democratic participation, social justice, meaningful dialogue, and mutually respectful educational practices in accounting.

中文翻译：

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通过“酷儿”会计教学法培养会计的多样性


本文提出了培养多样性、打破异性恋并为 LGBTIQA+ 人士在会计领域发声创造空间的新可能性。虽然过去的研究关注并挑战会计工作场所的异性恋，但我们认为会计教育在塑造会计中的性规范方面发挥着关键作用。我们首先深入了解当前的会计教育如何在很大程度上忽视 LGBTIQA+ 观点，塑造了一种反映异性恋会计工作场所的性行为话语。然后，我们以酷儿理论和批判教学法的理论背景为基础，在会计教育中发展 LGBTIQA+ 观点。在此过程中，我们从概念上推进了五个镜头，通过这些镜头设计了基于酷儿教育学的教育模式。这些镜头包括对常态的质疑和解构、批判性反身性、不适、想象力和激进主义。以这种方式对会计教学法进行酷儿化可以帮助教育工作者和学生解决 LGBTIQA+ 观点的隐藏问题，从而批判性地挑战会计中隐藏的异性恋课程。本文最后指出，酷儿会计教学法可以为更广泛的课堂探究、民主参与、社会正义、有意义的对话和相互尊重的会计教育实践带来可能性。