Immanuel Kant’s system of layers of institutional acculturation applied to Higher Education in Administration

Abstract This reflective-theoretical article evaluates concepts of Immanuel Kant (1724-1804) in order to build a theoretical instrument capable of indicating guidelines for planning practices to be adopted in Higher Education in Administration. The study describes the basic concepts about knowledge, reason and judgments, presenting an illustrative model in which some clarifications and fruitful interpretations in the review and establishment of Administration courses are evidenced. This is the first stage of theorization, which must be followed by technical work aiming at the implementation of the ideas presented in this study.