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Article
Publication date: 15 June 2021

Irsyadillah Irsyadillah and Mohamed Salem M Bayou

This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting…

Abstract

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.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 8 April 2014

Dmitriy Chulkov and Jason VanAlstine

Technology is changing the use of textbooks in higher education. The purpose of this paper is to examine the impact of offering multiple textbook formats in the same…

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205

Abstract

Purpose

Technology is changing the use of textbooks in higher education. The purpose of this paper is to examine the impact of offering multiple textbook formats in the same economics course using textbooks that provided multiple options including new and used printed books, as well as electronic books.

Design/methodology/approach

The study is based on a survey conducted in nine sections of introductory economics classes at a public US university. The study took place within the confines of undergraduate courses that offered textbooks with multiple available formats. A survey collected information about the format each student selected, the factors that students considered when choosing the format, and their overall attitudes about their selection at the end of the semester. Demographic information was also recorded.

Findings

The paper finds that students selected a variety of textbook options and identified the factors of cost, ease of use, and learning style as most important to their textbook format decision. Students overwhelmingly support the value of offering choice in textbook formats. In examining student selections further, the paper finds that among students that select an electronic textbook, cost is the dominant factor, while students selecting a new printed textbook mention their learning style and ease of use more often. Students that selected a used printed textbook identified cost, ease of use, and the ability to keep the textbook as factors important to them.

Originality/value

This study provides evidence on the impact of having multiple textbook format options within the same course. Overall, the results suggest that the student population has diverse preferences and any uniform policy on textbook format selection may not satisfy the needs of all student groups. Furthermore, students themselves recognize the diversity in learning styles and see value in having options in textbook format selection.

Details

Journal of Applied Research in Higher Education, vol. 6 no. 1
Type: Research Article
ISSN: 2050-7003

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Article
Publication date: 29 June 2012

Karen Bargate

University Accountancy faculty need criteria to assist with the selection of textbooks, to ensure that the subject matter is congruent with the level at which students are…

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1110

Abstract

Purpose

University Accountancy faculty need criteria to assist with the selection of textbooks, to ensure that the subject matter is congruent with the level at which students are taught. Readability is one such criterion. The purpose of this study is to assess the readability of two Managerial Accounting and two Financial Management textbooks, using three different readability evaluation methods.

Design/methodology/approach

The sample for the study included 281 Accounting students from an Eastern seaboard university. Each student was requested to complete two passages – one from a Management Accounting textbook and one from a Financial Management textbook. The Gunning Fog Index, Flesch Reading Ease and Cloze Procedure readability evaluation methods were used to measure readability.

Findings

The findings suggest varying levels of readability among the textbooks. Results from the Cloze Procedure reveal that three of the four textbooks were being read at the Frustration Level and the fourth marginally above the Frustration Level. The readability formulae returned varying results demonstrating that some of the textbooks were at a level that the students ought to be able to read.

Research limitations/implications

Only two Managerial Accounting and two Financial Management textbooks of many published were assessed, and only three readability evaluation methods were used.

Social implications

The findings have implications for university faculty, authors, publishers, editors and students.

Originality/value

The readability of Managerial Accounting and Financial Management textbooks used at South African universities, has received scant attention in the literature. The analysis of the readability of the accounting textbooks, presents a synthesis that adds important knowledge in this under‐researched topic.

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Book part
Publication date: 16 April 2021

Dwight C. Watson and Kate Borowske

This chapter focuses on a university case that interprets the variability of academic freedom in terms of faculty’s textbook selection and the need for students’ textbook

Abstract

This chapter focuses on a university case that interprets the variability of academic freedom in terms of faculty’s textbook selection and the need for students’ textbook affordability. Faculty members are participants in a collective bargaining unit and students are members of the student government organization in a state university system. The faculty contract outlines tenets of academic freedom that delineate faculty selection of curriculum (textbooks), instruction, and assessment practices. This chapter highlights the nuances of faculty rights in the name of academic freedom and the students’ need for more affordable textbooks which includes open educational resource materials. In this case, the administration, faculty association, and the student government worked together to create a set of conditions for a more affordable textbook selection. This collaborative process is explored and explained as a set of practices that other colleges and universities can replicate at their institutions.

Details

Academic Freedom: Autonomy, Challenges and Conformation
Type: Book
ISBN: 978-1-83909-883-3

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Abstract

Details

Advances in Accounting Education Teaching and Curriculum Innovations
Type: Book
ISBN: 978-0-76231-035-7

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Article
Publication date: 25 November 2020

Chien-Min Kuo, Kuan-Yu Chen and Yi-Ching Lin

Teachers, students, librarians, scholars and domain experts often spend a lot of time and effort to select good and suitable textbooks. This study aims to propose and…

Abstract

Purpose

Teachers, students, librarians, scholars and domain experts often spend a lot of time and effort to select good and suitable textbooks. This study aims to propose and construct a computer-aided bibliometric system to rate textbooks. Through the software system designed here, the quality of every textbook can be easily and quickly known. This system will benefit both scholars and librarians.

Design/methodology/approach

Four methods were used to evaluate textbooks in this study, including: questionnaire recommendation analysis, dissertation citation analysis, library circulation analysis and bibliography analysis. The system architecture includes three subsystems: the textbook indexing and searching subsystem, the statistics added-value analysis subsystem and the citation report inquiry subsystem. An example demonstrates the usability and validity of the proposed method and system. The example uses surveying textbooks. The following percentages were used in the correlation calculation: textbook citation percentage (TCP), textbook library circulation percentage (TLP) and textbook recommend percentage (TRP).

Findings

There are three textbook assessment methods applied in this study, including: dissertation citation, library circulation and questionnaire recommendation. Dissertation citations for textbooks have a high correlation value with library circulation. The frequency correlation calculation was 0.7, while the TCP, TLP and TRP correlation calculation was 0.84. Therefore, the dissertation citation method can be accepted to evaluate textbooks effectively.

Originality/value

To the best of the authors’ knowledge, this is the first work related to evaluating surveying textbooks using a computer-aided bibliometrics system that can deal with large amounts of data and generate results quickly. This can be applied to other fields as well.

Details

The Electronic Library , vol. 38 no. 5/6
Type: Research Article
ISSN: 0264-0473

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Article
Publication date: 10 August 2020

Andreas Taschner and Michel Charifzadeh

Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding…

Abstract

Purpose

Despite growing interest in the intersection of supply chain management (SCM) and management accounting (MA) in the academic debate, there is a lack of understanding regarding both the content and the delimitation of this topic. As of today, no common conceptualization of supply chain management accounting (SCMA) exists. The purpose of this study is to provide an overview of the research foci of SCMA in the scholarly debate of the past two decades. Additionally, it analyzes whether and to what extent the academic discourse of MA in SCs has already found its way into both SCM and MA higher education, respectively.

Design/methodology/approach

A content analysis is conducted including 114 higher education textbooks written in English or in German language.

Findings

The study finds that SC-specific concepts of MA are seldom covered in current textbooks of both disciplines. The authors conclude that although there is an extensive body of scholarly research about SCMA concepts, there is a significant discrepancy with what is taught in higher education textbooks.

Practical implications

There is a large discrepancy between the extensive knowledge available in scholarly research and what we teach in both disciplines. This implies that graduates of both disciplines lack important knowledge and skills in controlling and accounting for SCs. To bring about the necessary change, MA and SCM in higher education must be more integrative.

Originality/value

To the best of the authors knowledge, this study is first of its kind comprising a large textbook sample in both English and German languages. It is the first substantiated assessment of the current state of integration between SCM and MA in higher education.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 3
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 29 April 2014

Adele Berndt and Jane P. Wayland

Locally authored textbooks are used at tertiary South African institutions to assist in marketing research studies. The purpose of this paper is to investigate the…

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193

Abstract

Purpose

Locally authored textbooks are used at tertiary South African institutions to assist in marketing research studies. The purpose of this paper is to investigate the readability of locally authored marketing research textbooks in South Africa and compare them with international (USA) texts.

Design/methodology/approach

South African marketing research textbooks (authored locally) used at South African institutions were identified. Electronic versions of the textbooks were used and analysed using accepted readability formulae. The same procedure was used with texts produced in the USA and the findings of each were compared.

Findings

The South Africa texts scored higher on the Flesch Reading Ease score than US texts, which links to the target audience of these books (undergraduate students), while also being cognisant of the reading skills of the target audience but their score still describes them as “difficult”.

Research limitations/implications

The original formulae and theory tend to be dated, though there are recent studies into readability in other areas of business studies. There are also those that question the applicability of readability formulae in the tertiary environment.

Practical implications

Instructors need to ensure that material is at a suitable reading level to maximise the student's learning. For publishers and authors, this means that the examples and illustrations used need to be linked to the context in which the student lives and functions, and not just focus on the English used in the text.

Originality/value

While studies have been conducted into the readability of US textbooks, there is little published research into the readability of regional marketing research textbooks in other contexts to facilitate comparison.

Details

Journal of International Education in Business, vol. 7 no. 1
Type: Research Article
ISSN: 2046-469X

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Article
Publication date: 17 April 2009

Anna‐Liisa Kosonen, Irja Haapala, Säde Kuurala, Salla Mielonen, Osmo Hänninen and Graca S. Carvalho

The purpose of this paper is to compare the construction of health knowledge in the Finnish national curriculum and recent Finnish health education textbooks, at primary…

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789

Abstract

Purpose

The purpose of this paper is to compare the construction of health knowledge in the Finnish national curriculum and recent Finnish health education textbooks, at primary and secondary levels of education. The authors examine the visual and textual content of the textbooks in an attempt to identify their pedagogical style and approach to health education.

Design/methodology/approach

The study is part of an international, European Union funded, FP6 STREP Project, Biohead‐Citizen. Conceptual health knowledge construction is analysed evaluating the emphasis placed on a biomedical model or on a health promotion ( HP) approach. Pedagogical style of the text and illustration is classified as either neutral, persuasive, participative or injunctive, out of which especially persuasive and participative reflect the constructionist approach.

Findings

The textbooks cover a wide range of health topics and meet the core contents of the national curriculum. The approach used was primarily that of HP and used a persuasive and participative approach. The pedagogical style of text, tasks and illustrations reflected current pedagogical thinking.

Research limitations/implications

The study encourages future research to explore the effects of pedagogical construction on materials and learning in health education.

Originality/value

The paper usefully analyzes the pedagogical properties of recent Finnish health knowledge textbooks.

Details

Health Education, vol. 109 no. 3
Type: Research Article
ISSN: 0965-4283

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Article
Publication date: 10 April 2009

Doug Waggle and Gisung Moon

The purpose of this paper is to examine the practices of professors teaching the introductory class in investments.

Abstract

Purpose

The purpose of this paper is to examine the practices of professors teaching the introductory class in investments.

Design/methodology/approach

A sample of 101 syllabi of the first investments course taught in various AACSB accredited business schools around the country was collected. Several dimensions of course content are summarized: the primary textbook selections, other required and recommended materials including the use of spreadsheets, financial calculators, financial magazines such as the Wall Street Journal (WSJ), and/or stock market games, grading policies including assessment components and their weights, and course contents based on various investments topics.

Findings

Classroom practices of investments professors differ considerably. There is virtually nothing that is universally applied by investments faculty. There are, however, many areas such as key content to include in the course where a large majority tends to agree with each other.

Originality/value

While there is obviously not a single right way to teach investments, many professors may be able to improve their classes or their assessment methods by trying some of the things that others are doing. Including stock market games, for example, might enlighten the students and encourage more classroom discussion.

Details

Managerial Finance, vol. 35 no. 5
Type: Research Article
ISSN: 0307-4358

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