戏剧方法在民主管理和会计的社会教育干预中的应用

Drama Methods Applied to Socio-Educational Interventions of Democratic Management and Accounting

本文旨在探讨在非正规教育背景下,在民主管理和会计的社会教育干预中,戏剧技巧的使用如何发挥作用。首先,对教育实践中常用的两种戏剧方法进行了理论研究。第一种方法是角色扮演(RP),它已经在高等会计教育中得到应用。第二种方法是被压迫者戏剧(TO),由著名剧作家奥古斯托·博阿设计和开发。为了研究在会计教学中使用这些戏剧方法的好处,在圣保罗大学(ITCP-USP)的大众合作社技术孵化器举办了一个实验讲习班,这是一个积极参与团结经济运动的机构。本研究验证了戏剧方法在体验和理解管理相关过程中的有效性。RP和TO的经验有利于对组织中所扮演角色的集体反思,并显示了参与者所感知到的会计知识的技术性质。

This research aims to find out how the use of dramatic techniques can contribute in the context of socio-educational interventions of Democratic Management and Accounting in the context of non-formal education.Initially,a theoretical study is presented on two drama methods commonly used in educational practices.The first one is the Role-Playing(RP),which is already applied in Higher Accounting Education.Another method discussed is the Theater of the Oppressed(TO),designed and developed by the renowned dramaturge Augusto Boal.As a way of studying the benefits of using these drama methods in Accounting teaching,an experimental workshop was established at the Technology Incubator of Popular Cooperatives at the University of Sao Paulo(ITCP-USP),an institution active in the of Solidarity Economy movement(ES).Through the research,it was verified that the drama methods used are effective to experience and understand management-related processes.The experience with the TO and RP favored collective reflection on the roles played in an organization and showed the technical nature of the accounting knowledge the participants perceived.