Search results

Although accounting professors around the globe have addressed various social aspects of accounting, very rarely does that research address the concerns of students. This is despite the fact that students are the focus of the educational mission of most universities. In an effort to address this gap, this chapter extends the field of social accounting to an issue critical to students: the cost of accounting textbooks in the United States. Textbook cost is drawing increasing attention from public interest groups and government regulators as costs are growing at a more rapid rate than many other costs, and constitute a significant portion of the total cost of obtaining a higher education degree. For accounting students, these costs are exacerbated by the fact that accounting textbooks are among the most expensive of any major, and they are being revised with increasing frequency – which eliminates students’ ability to buy less expensive used books – often with little or no discernible benefit to students. We argue that in some subfields of accounting – especially managerial/cost and introductory courses – topics are relatively stable, and that frequent textbook revisions are unnecessarily costly for our students, many of whom, along with their families, are making significant financial sacrifices to earn their degrees. In this study, we provide background on the textbook pricing issue, include data from a survey of accounting faculty demonstrating that they consider the revisions too frequent, document the increasing frequency of accounting textbook revisions over recent decades, analyze content in a leading accounting textbook, and discuss options for reducing the cost of accounting textbooks, including following student activists’ lead in advocating for open-source, free textbooks.

Despite the benefits of historical thinking pedagogy, many teachers continue to require students to read textbooks. Contained within textbook narratives are particular types of implied causation, asyndetic constructions, which may limit students’ abilities to fully comprehend certain textbook passages. This study examines how asyndetic constructions influence students’ comprehension of causal events. Twelve middle school readers were asked to read a US History textbook passage and answer questions related to the asyndetic construction. They also were asked to reason about their answers. Findings suggest that good middle school readers do not identify asyndetic constructions as problematic to their comprehension even though they often incorrectly answer questions related to these constructions. Findings also indicate that, when middle school readers recognize the asyndetic sentences as causally related, they often disregard and/or overlook the mental processes in the text that provide clues for explaining that relationship. Based on these findings, teachers need to recognize the complexity of textbook language and structure when assigning such readings, taking special care with poor readers who have fewer linguistic resources for making meaning of asyndetic constructions than good readers.

The 2013 curriculum mandates the importance of collaborative learning designed to educate students to be more productive, creative, and innovative with a high level of affective skills. Collaborative learning can be manifested in the form of a textbook. This research is aimed at developing an accounting textbook in accordance with the mandate of the 2013 curriculum. The selected model is IDI which consists of three main phases: defining, developing and evaluating. The methods chosen are interview, observation, and document review which are analyzed qualitatively. The research was conducted in 4 senior high schools in Malang. The finding shows that at defining phase, there is a need to develop an accounting textbooks using collaborative learning and corresponding to the new accounting standards, namely IFRS. Therefore, at the developmental phase, we construct a prototype book ready to be evaluated. The result of evaluation phase shows that the textbook is valid on the overall aspects including the content, the presentation, the graphic, and the language, with an average percentage of 93.7%.

The purpose of this paper is to examine how frequently Latinxs and Latin Americans and/or topics related to these groups are represented in the Florida K-12 social studies standards and in what contexts. Drawing from critical race theory (CRT), this study further questions to what extent these contexts account for intersectionality among Latinxs and Latin Americans, challenge dominant narratives and stereotypes through counter-perspectives or reinforce whiteness as property.

All Florida social studies benchmarks relevant to Latinxs and/or Latin Americans were extracted and the frequency of representation and percentage of coverage were calculated. As a mixed-methods study, the context of representation was accounted for through a textual analysis of all extracted benchmarks which were grouped into emerging themes based on CRT tenets and principles.

Three contextual themes developed: political conflict/war, immigration and suppression or absence. Findings from this critical analysis of Florida social studies standards illuminate the continued racial and ethnic disparities in educational standards, curriculum and materials that leave some students and their histories out of the discourse.

Florida social studies standards require large-scale reform with input from Latinx communities and scholars to create an accurate and inclusive narrative and basis for social studies education.

This paper underscores the importance of culturally relevant and nuanced representations of Latinxs and Latin Americans in educational discourses.

Consistent with international trends, various policy initiatives have been proposed in South Africa to reform education practices and equip learners with the ability to become critical-thinking citizens. One such reform was the inclusion of Economic and Management Sciences (EMS) as a subject in the curriculum in the late 1990s. EMS, a uniquely South African creation, was introduced to address a particular agenda, enabling learners to understand the wealth creation process and develop entrepreneurial dispositions. Accordingly, the programmed curriculum evident in the EMS textbooks was designed to meet these official curriculum objectives that would create an entrepreneurial culture, which, in turn, would stimulate economic growth. Considering that textbooks are carriers of more than content information and reflect specific values and ideologies, it is of particular importance to examine these textbooks and the messaging communicated to young people about entrepreneurs, as these adolescents themselves start forming their own identities.

IDEAL methods of Library service; this, in simple translation is the purpose before the Library Association Conference at Manchester this year. The first thing that strikes any observer is the great variety of current library work. There was a day, so recent that fairly young men can remember it, when a Library Association Conference could focus its attention upon such matters as public library charging systems, open access versus the indicator, the annotated versus the title‐a‐line catalogue, the imposition of fines and penalties; in short, on those details of working which are now settled in the main and do not admit of general discussion. All of them, too, it will be observed, are problems of the public library. When those of other libraries came into view in those days they were seen only on the horizon. It was believed that there was no nexus of interest in libraries other than the municipal variety. Each of the others was a law unto itself, and its problems concerned no one else. The provision of books for villages, it is true, was always before the public librarian; he knew the problem. In this journal James Duff Brown wrote frequently concerning it; before the Library Assistants' Association, Mr. Harry Farr, then Deputy Librarian of Cardiff, wrote an admirable plea for its development. Wyndham Hulme once addressed an annual dinner suggesting it as the problem for the younger librarians. Carnegie money made the scheme possible. But contemporaneously with the development of the Rural Library system, which now calls itself the County Library system as an earnest of its ultimate intentions, there has been a coming together of the librarians of research and similar libraries. We have a section for them in the Library Association.

Purpose: The United States became a member of the United Nations’ (UN’s) core anti-racism treaty, International Convention on the Elimination of All Forms of Racial Discrimination (ICERD), but has not passed the UN’s core gender equality treaty, Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW). This chapter explores why the United States passed only one of the conventions. It reviews the power, misinterpretation, and compliance theories that explain why only one of the treaties was ratified. In addition, it offers a fourth explanation of the nation’s behavior – that of relative cost.

Findings: This chapter shows that CEDAW’s mandates, which are specific in nature, are costlier with respect to public services, educational resources, and programs to alleviate cultural prejudices, than are the more broadly framed ICERD mandates. This chapter finds this difference as a driving factor for the nation to enter into the race convention and not the women’s rights pact.

Methodologies: Methodologies used in this publication include feminist and legal analyses and the examination of US policies as well as statements made by political figures.

Originality: This chapter makes contributions to legal and feminist scholarship by providing insight into the nation’s adoption of ICERD, and its failure to ratify CEDAW despite its stance that it is a supporter of women’s rights. The implications of this study are that while the power, misinterpretation, and compliance theories are useful to understand the apparent discrepant response to the two treaties, relative cost as defined by the different ways in which the treaties are framed is also useful in explaining the United States’ failure to ratify the gender equality treaty. Though CEDAW is more specific in its identification of equality issues and is costlier than ICERD, the advancement of both gender and racial equality in the United States falls short of international standards.

The reformist processes of glasnost and perestroika exacerbated an existing crisis in education in the Soviet Union. Although Mikhail Gorbachev′s initiatives did not elicit a strong response among educators before early 1987, they provoked strong discord over the extent of desirable change in national educational policy thereafter. This conflict merged with a wide‐ranging debate over the rewriting of the nation′s history, especially the version to appear in secondary school textbooks. Seizing both issues, classroom teachers and lowlevel administrators made a sustained effort to increase decision‐making authority at the bottom of the educational apparatus, including at the classroom level. By 1989, these differences had settled into a pattern of ongoing, implacable disagreement.

This biographical sketch aims to describe the life and career of William R. Davidson.

The biographical research used in this study draws upon extensive personal interviews with the subject, on some archival research, and on extensive analysis of the subject's published scholarship.

Davidson fashioned a distinguished career as a scholar, teacher, and consultant in retailing management. The founding mission statement for his consulting firm, Management Horizons, included the ambition to “advance the frontier of knowledge in the distribution industries”. His tremendous success in that endeavour over a period of half a century earned William R. Davidson the recognition as a pioneer in marketing.

This article is adapted with permission from a chapter titled “William R. Davidson (1919-): Mr Retailing”, in Pioneers in Marketing, published in 2012 by Routledge.