Introductory financial accounting students: Exploring their views of course texts

Ferguson, John; Collison, David; Power, David; Stevenson, Lorn
November 2010
International Journal of Management Education (Oxford Brookes Un;2010, Vol. 9 Issue 1, p81
Academic Journal
This paper examines the views of accounting students concerning the content of their recommended course textbook and the role it plays in their learning. The paper draws on the findings of a questionnaire survey and focus group interviews with university undergraduates and accounting students with professional training contracts. The results indicate that students believed that their recommended textbook played an important role in their learning. However, some limitations of these texts were also noted. In particular, at the end of their course students agreed less that their texts had discussed the wider social context of accounting, which suggests that students relying on texts may be exposed to a limited worldview. Moreover, university students agreed less at the end of their course that their recommended textbook covered all course material than they did at the start; in contrast, professional students agreed more that their text provided complete coverage of their course by the end of their studies than they agreed at the start. Despite the perceived limitations of their recommended textbook, university students generally did not consult further reading material unless for a specific task, even when more general recommendations were provided.


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