OBSTACLES AND ENABLERS OF LIBERATING ACCOUNTING EDUCATION: CONTRASTING,OBSERVATIONS FROM TWO SITUATIONS

Abstract Transformative accounting education encourages learners to critically analyze the broader effects of accounting on society and the ethical responsibilities that go beyond traditional technical learning. Despite efforts to create a more transformative learning experience in accounting, there remains a significant gap in comprehending the elements that either facilitate or obstruct this change. Specifically, students may gain from these findings as they reveal the obstacles and facilitators pertinent to educational emancipation. The results from this study hold relevance for other educational settings where emancipatory accounting education is being sought, whether through radical transformations, as seen at University M, or through a more gradual progression, as observed at University S. The regulatory framework and the influences of both private and public sectors could be generalized to other real-world scenarios. Although this study centers on accounting education, the insights gleaned may also apply to other domains, such as legal education, where the pursuit of emancipation poses similar complexities. This study aims to address this gap by exploring the key barriers and facilitators in two distinct settings, examining two universities in Mexico and Sweden through qualitative approach informed by critical pedagogy. The findings reveal that, while interdisciplinary strategies are essential for addressing real- world issues, accounting education often emphasizes technical aspects, reinforcing neoliberal, capitalist principles. By challenging the dominant narratives in both theory and practice, the findings further suggest that systemic educational issues can serve as catalysts for progressive and liberating methods. Emphasizing democratization, the data supports comprehensive curriculum that integrates various societal issues