The Views of 'Knowledge Gatekeepers' About the Use and Content of Accounting Textbooks

John Ferguson, David Collison, David Power and Lorna Stevenson

Accounting Education, 2009, vol. 19, issue 5, 501-525

Abstract: This study examines financial accounting educators' views about, and use of, recommended course textbooks in the UK. In particular, this research explores the factors that influence the selection of a recommended text, the role it plays on the course, and educators' perceptions of the worldview that underpins their chosen text. Drawing on the results of a questionnaire survey and semi-structured interviews with introductory financial accounting educators, this study draws attention to ideological issues concerning accounting textbooks. In particular, findings from this research suggest that a number of educators feel that their recommended textbooks should discuss the information needs of a broad range of stakeholders and supplement their text with materials that provide alternative perspectives or which draw attention to current issues in accounting. Moreover, a number of the participants indicated that their textbook had ideological characteristics in so far as they had an overly technical focus which 'obscured' the values that underpinned them.

Keywords: Textbooks; ideology; stakeholders; maximization of shareholders' wealth (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accted:v:19:y:2009:i:5:p:501-525

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DOI: 10.1080/09639281003594294

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