Examining cultural perspectives in content selection in higher education accounting programs at a Canadian university

Abstract

This study explores how faculty in Canadian accounting programs perceive and enact majority culture perspectives (MCPs) in curriculum content, despite institutional diversity, equity, inclusion, decolonization, justice, and belonging (DEI+) initiatives. Employing a qualitative research design, this study utilized semi-structured interviews with 11 accounting faculty members from a Canadian university. Data were analyzed using reflexive thematic analysis, while Abbott's System of Professions framework provided the theoretical lens for understanding tensions between professional jurisdictions and university governance in accounting education. Three core thematic categories emerged from the analysis: teaching methodologies, time restraints, and prevailing fears. Together, these themes explain the mechanisms through which MCPs are normalized, justified, and reproduced in accounting curricula. The research reveals that MCPs persist in Canadian accounting curricula due to the constraining influence of CPA accreditation requirements, particularly the CPA Competency Map, which emphasizes standardized technical content. Faculty agency to enact meaningful curricular reform is limited by public, workplace, and legal arenas (Abbott, 1988). The findings indicate that meaningful transformation in accounting education requires continued coordinated reform at multiple levels, including the bodies that influence content and pedagogy: the CPA competency frameworks, faculty development programs, and institutional support systems for DEI+ initiatives to be part of substantive curricular change This research addresses a critical gap in the literature by examining the persistence of MCPs from the perspective of faculty who maintain and reproduce them, rather than focusing solely on the experiences of marginalized groups. It provides insights into the structural and cultural barriers that constrain faculty agency in implementing inclusive pedagogy within professionally accredited programs.