Picture of virus under microscope

Research under the microscope...

The Strathprints institutional repository is a digital archive of University of Strathclyde research outputs.

Strathprints serves world leading Open Access research by the University of Strathclyde, including research by the Strathclyde Institute of Pharmacy and Biomedical Sciences (SIPBS), where research centres such as the Industrial Biotechnology Innovation Centre (IBioIC), the Cancer Research UK Formulation Unit, SeaBioTech and the Centre for Biophotonics are based.

Explore SIPBS research

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

Ferguson, John and Collison, David and Power, David and Stevenson, Lorna (2010) The views of 'knowledge gatekeepers' about the use and content of accounting textbokks. Accounting Education, 19 (5). pp. 501-525. ISSN 0963-9284

[img]
Preview
PDF (strathprints016003.pdf)
strathprints016003.pdf

Download (519kB) | Preview

Abstract

This study examines financial accounting lecturers' views about, and use of, recommended course textbooks. In particular, this research explores the factors that influence the selection of a recommended text, the role it plays on the course, and lecturers' 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 lecturers, this study draws attention to ideological issues concerning accounting textbooks. In particular, findings from this research suggest that a number of lecturers 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.