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The ideological character of accounting textbooks

The ideological character of accounting textbooks The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character of introductory financial accounting (IFA) textbooks prescribed in the first year of accounting degrees in Indonesia.Design/methodology/approachThe ideological analysis is informed by Thompson’s (1990) concept of ideology, which was used in a critical sense to refer to its role in serving unequal power relations. Semi-structured interviews of Indonesian accounting lecturers were utilised to collect data.FindingsIn the interviews, the lecturers revealed that the prescribed IFA textbooks focussed on prioritising shareholder interests. The mainstream view among the lecturers was that accounting textbooks realistically exhibited the natural form of accounting, whilst lecturers with an Islamic accounting and finance background notably viewed the character of IFA textbooks as serving an ideological role or permeating propaganda. The latter suggests that alternative worldviews, relevant and nuanced to the Indonesian context, are promoted in accounting education.Research limitations/implicationsThe findings presented in this paper should provide a basis for further research into the ideological character of accounting textbooks by analysing the internal structure of accounting textbooks and investigating the broader perspectives of other users and individuals involved in the production of accounting textbooks.Practical implicationsAn awareness of the ideological representation of accounting textbooks can provide insights for universities, publishers and policy makers concerned with lecture structure, textbook design and regulation formulation in accounting education.Originality/valueThis is the first paper to empirically explore the ideological character of accounting textbooks prescribed in an Islamic developing country setting. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

The ideological character of accounting textbooks

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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
2042-1168
DOI
10.1108/jaee-02-2017-0011
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character of introductory financial accounting (IFA) textbooks prescribed in the first year of accounting degrees in Indonesia.Design/methodology/approachThe ideological analysis is informed by Thompson’s (1990) concept of ideology, which was used in a critical sense to refer to its role in serving unequal power relations. Semi-structured interviews of Indonesian accounting lecturers were utilised to collect data.FindingsIn the interviews, the lecturers revealed that the prescribed IFA textbooks focussed on prioritising shareholder interests. The mainstream view among the lecturers was that accounting textbooks realistically exhibited the natural form of accounting, whilst lecturers with an Islamic accounting and finance background notably viewed the character of IFA textbooks as serving an ideological role or permeating propaganda. The latter suggests that alternative worldviews, relevant and nuanced to the Indonesian context, are promoted in accounting education.Research limitations/implicationsThe findings presented in this paper should provide a basis for further research into the ideological character of accounting textbooks by analysing the internal structure of accounting textbooks and investigating the broader perspectives of other users and individuals involved in the production of accounting textbooks.Practical implicationsAn awareness of the ideological representation of accounting textbooks can provide insights for universities, publishers and policy makers concerned with lecture structure, textbook design and regulation formulation in accounting education.Originality/valueThis is the first paper to empirically explore the ideological character of accounting textbooks prescribed in an Islamic developing country setting.

Journal

Journal of Accounting in Emerging EconomiesEmerald Publishing

Published: Oct 15, 2019

Keywords: Indonesia; Ideology; Accounting education; Lecturers; Accounting textbooks

References