The views of 'knowledge gatekeepers' about the use and content of accounting textbooks

TY - JOUR

T1 - The views of 'knowledge gatekeepers' about the use and content of accounting textbooks

AU - Ferguson, John

AU - Collison, David

AU - Power, David

AU - Stevenson, Lorna

N1 - Copyright 2011 Elsevier B.V., All rights reserved.

PY - 2010/10/1

Y1 - 2010/10/1

N2 - 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.

AB - 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.

UR - https://www.scopus.com/pages/publications/79959941949

U2 - 10.1080/09639281003594294

DO - 10.1080/09639281003594294

M3 - Article

AN - SCOPUS:79959941949

SN - 0963-9284

VL - 19

SP - 501

EP - 525

JO - Accounting Education

JF - Accounting Education

IS - 5

ER -