This kind of learning requires a commitment to social change on the part of the teacher in
order to establish an intellectual involvement with students (Boyce, 2004), given that if
university teachers limit themselves to teaching what is done in businesses, university
studies will appear to be, at the very least, unnecessary, given that there are accounting
professionals who have not been formally trained for that purpose. However, as well as
training in professional skills, the study of accountancy at university can help future
professionals to develop the ability to inquire into the possibilities that accounting offers to
contribute to the interests of the firm and the public in general. Thus, for accounting
education to be socially relevant, its momentum should de drawn from areas that may be
considered tangential to currents of traditional accounting.