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An analysis of the role of the textbook in the construction of accounting knowledge

Ferguson, John and Collison, David and Power, David and Stevenson, Lorna (2008) An analysis of the role of the textbook in the construction of accounting knowledge. Discussion paper. Institute of Chartered Accountants of Scotland, Edinburgh.

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Abstract

This report examines the role of the textbook and training manual in the teaching of introductory financial accounting. Although it has long been recognised that the textbook plays an important role in the education process, the issue has not been systematically examined in a comprehensive manner with respect to the teaching of introductory financial accounting. Based on research carried out in 2005, the current report addresses this issue. It does so using a research framework proposed by Thompson (1990) which recommends a comprehensive approach to the understanding of texts involving three separate aspects: the production of the textbook/training manual; the content of the textbook/training manual; the usage of the textbook/training manual.