دانلود رایگان مقاله انگلیسی میزان انعکاس روال حسابداری فعلی با کتابهای مقدماتی حسابداری - الزویر 2018

ABSTRACT

A significant body of research has found that accounting education contributes to the narrow and stereotypical scorekeeping perceptions students have of accounting, and that there is a disconnect between accounting education and practice. However, there has only been limited research into why this has occurred. This study examines how the preparer-focused accounting textbooks adopted by New Zealand universities contribute to these concerns. Given that three of the five adopted textbooks are authorised adaptations of American textbooks and one is an American textbook, these findings will have implications for educators and authors beyond New Zealand. In an effort to better reflect accounting practice, this paper calls on authors and publishers of textbooks to acknowledge the wider context within which accounting operates, and the influence of technology on the accounting process as currently practised.

7. Conclusion

Fifty years have elapsed since the AAA (1966) called for a broader and more inclusive definition of accounting. Although most introductory textbooks have adopted variations of this definition, few if any appear to have embraced the inclusiveness of this definition, resulting in a failure to reflect accurately the depth and breadth of current accounting practice. This review found that the continued scorekeeping focus in the textbooks adopted by NZ universities does not inform future accountants of the diverse roles performed by accountants. This finding may lead to the recruitment of students who lack the required skills and capabilities to contribute successfully to the accounting profession. This may discourage the brightest and best students from selecting an accounting major. Given that four of the five textbooks adopted are either adaptations of US textbooks or published in the US, these findings will have implications beyond New Zealand. Consistent with the recommendations of The Pathways Commission (2012), this teaching note issues two calls to authors and publishers. The first, to clearly articulate the context in which accounting operates by explaining the relationship of the accounting system to a much larger information system. To do so it is necessary to explain how most accounting data is sourced from business processes within the wider information system. The second, to better reflect the influence of technology on accounting as currently practised, providing students with a better understanding of how accounting data is captured, stored and retrieved. These strategies would highlight the problem solving role and de-emphasize the scorekeeping image of accounting, helping ensure the recruitment of students with the appropriate skills and capabilities for a career in accounting.