U.S. accounting professors' perspectives on textbook revisions

Hammond, Theresa; Danko, Kenneth; Braswell, Mike

doi:10.1016/j.jaccedu.2015.06.004

Cited by 13 publications

(9 citation statements)

References 21 publications

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“…This policy is beneficial to promote the internationalization of Chinese universities. The cost of foreign textbooks, nevertheless, are too expensive for the average Indonesian students and for those in other countries such as Rusia [26] and the USA itself [27]. For this reason, American accounting textbooks had been translated into Armenia [25].…”

Section: Discussionmentioning

confidence: 99%

Critical Thinking in Accounting Textbooks

et al. 2018

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A textbook is the main source of learning in many universities, yet there are only a few studies which specifically evaluate accounting textbook. This research aimed to evaluate the accounting textbooks used in some Indonesian universities and is expected to provide recommendations of accounting textbooks which are potential to develop students' critical thinking ability. This study was a content analysis. The analysis was based on the Bloom's taxonomy as well as the indicators of contextual representation intensity level. The results demonstrated that critical thinking receives little attention, either in the components of learning objectives, practice exercises or the materials/main content. Accounting textbook written by foreign authors seems to have higher quality than those written by local authors. It is suggested that the accounting academicians in Indonesia collaborate with accounting practitioners to develop a better quality textbook by adapting the superiorities of textbooks written by foreign authors and eliminating the weakness.

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Section: Discussionmentioning

confidence: 99%

Critical Thinking in Accounting Textbooks

et al. 2018

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“…Given the contemporary nature of accounting textbooks, some researchers have suggested using alternate texts that inculcate a broader perspective on accounting (Sikka et al , 2007). Moreover, the content of accounting textbooks has not radically changed between editions (Laksmana and Tietz, 2008; Hammond et al , 2015), to incorporate the latest research findings (Boyce et al , 2012).…”

Section: Literature Reviewmentioning

confidence: 99%

“…They found that more senior faculty, female faculty and faculty who are not authors considered the cost of textbooks important in their adoption process. Hammond et al (2015) highlight that textbooks contribute significantly to the cost of attending university. In Indonesia, there is a huge discrepancy in terms of cost between local and imported textbooks; however, it is generally known that universities prefer to adopt American accounting textbooks.…”

Section: Literature Reviewmentioning

confidence: 99%

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

Irsyadillah

Bayou

2021

MEDAR

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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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“…The second set of studies was concerned with the examination of the content of accounting textbooks (Wells, 2018;Golyagina & Valuckas, 2016;Ferguson, Collison, Power, & Stevenson, 2009;Laksmana & Tietz, 2008;Sikka et al, 2007;Cuganesan, Gibson, & Petty, 1997;Kelly & Pratt, 1994). The third set of studies explores the selection and use of accounting textbooks (Hammond, Danko, & Braswell, 2015;Ferguson et al, 2011Ferguson et al, , 2010Phillips & Phillips, 2007;Smith & DeRidder, 1997;James, 2000;Manninen, 1997;Brown & Guilding, 1993). The literature indicates that there is an increased interest in this area of research, in which the main issues have been explored by examining textbooks of financial accounting, management accounting, auditing and taxation.…”

Section: Literature Reviewmentioning

confidence: 99%

College Students’ Use and Reception of Accounting Textbooks: An Indonesian Perspective

Irsyadillah¹,

Raihani²

2020

Journal of Accounting and Business Dynamics

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Due to the limitations of accounting textbooks, students do not realize a broader potential of accounting can make to society outside a scorekeeping practice ascribing priority to shareholders. The purpose of this study is to explore how students in Indonesia use the recommended introductory financial accounting (IFA) textbook to understand whether they use it in a way that allows a more nuanced, contextual and broad-based understanding of accounting. Drawing on the results of four focus groups conducted with students who represent four accounting degrees of Indonesian universities, the study reveals that students are strongly attached to the recommended textbook. It seemed they could not get away from having to use the text if they were to succeed in the course. Therefore, the intellectual source of these students was solely the neoclassical economic paradigm, the primary emphasis of which is satisfying the materialist desires of shareholders. This was evident in the perspectives of both students of conventional and Islamic accounting programs.

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U.S. accounting professors' perspectives on textbook revisions

Cited by 13 publications

References 21 publications

Critical Thinking in Accounting Textbooks

Critical Thinking in Accounting Textbooks

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

College Students’ Use and Reception of Accounting Textbooks: An Indonesian Perspective

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