Identities and Dilemmas of the Accounting Sciences Academic

This paper investigates identity issues in the accounting sciences teaching and research profession. As both teacher and researcher in search of identity, the academic in accounting, management control, and auditing faces several dilemmas relating to epistemological and didactic dimensions. On one hand, as a relay of accounting practices, he can identify himself as a mimetic translator of accounting practices and as a legitimating agent. On the other hand, he can be considered a creator of accounting theories. In search of theoretical perspectives, the researcher bases his teachings on economic and organizational fundamentals.