In this article, we present the general bases for a cultural theory of objectification. The theory in question deals with the teaching and learning of mathematics and takes its inspiration from some anthropological and historico-cultural schools of knowledge. This theory relies on a non-rationalist epistemology and ontology which give rise, on the one hand, to an anthropological conception of thought, and on the other, to an essentially social conception of learning. According to the theory of objectification, thought is not only characterized by its semiotically mediated nature but more importantly by way of its existence as a reflexive praxis. The learning of mathematics is thematized as the acquisition, by the community, of a form of reflection on the world guided by epistemiccultural modes which have been historically formed.
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