An institutional perspective on the selection and use of accounting textbooks: the case of universities in Indonesia

Abstract

Purpose This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education. Design/methodology/approach This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities. Findings The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills. Research limitations/implications This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks. Originality/value The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.

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