The views of 'knowledge gatekeepers' about the use and content of accounting textbokks

This study examines financial accounting lecturers' views about, and use of, recommended course textbooks. In particular, this research explores the factors that influence the selection of a recommended text, the role it plays on the course, and lecturers' perceptions of the worldview that underpins their chosen text. Drawing on the results of a questionnaire survey and semi-structured interviews with introductory financial accounting lecturers, this study draws attention to ideological issues concerning accounting textbooks. In particular, findings from this research suggest that a number of lecturers feel that their recommended textbooks should discuss the information needs of a broad range of stakeholders and supplement their text with materials that provide alternative perspectives or which draw attention to current issues in accounting. Moreover, a number of the participants indicated that their textbook had ideological characteristics in so far as they had an overly technical focus which 'obscured' the values that underpinned them.