Abstract
A textbook is the main source of learning in many universities, yet there are only a few studies which specifically evaluate accounting textbook. This research aimed to evaluate the accounting textbooks used in some Indonesian universities and is expected to provide recommendations of accounting textbooks which are potential to develop students’ critical thinking ability. This study was a content analysis. The analysis was based on the Bloom’s taxonomy as well as the indicators of contextual representation intensity level. The results demonstrated that critical thinking receives little attention, either in the components of learning objectives, practice exercises or the materials/main content. Accounting textbook written by foreign authors seems to have higher quality than those written by local authors. It is suggested that the accounting academicians in Indonesia collaborate with accounting practitioners to develop a better quality textbook by adapting the superiorities of textbooks written by foreign authors and eliminating the weakness.
Highlights
Critical thinking is a high level of thinking ability encouraged in all fields of study, in science and in the field of social and humanities, such as management [1] and business [2]
Based on the identification of the most widely used accounting textbooks in Indonesian universities, the researchers obtained 8 books consisting of 5 accounting textbooks written by Indonesian authors, and 3 other books written by foreign authors
Critical thinking is a necessary skill in accounting education to prepare graduates to have technical and non-technical competence
Summary
Critical thinking is a high level of thinking ability encouraged in all fields of study, in science and in the field of social and humanities, such as management [1] and business [2]. The changed accounting standards from GAAP-based standards to IFRS standards affect the change from rule-based to principle-based accounting learning paradigm. The first step that should be taken is to change the previous learning direction of rule-based learning to principle-based learning by fostering accounting students’ ability to make a judgment, in which critical thinking plays a key role. One of the effective ways to encourage students’ critical thinking is by choosing and utilizing an accounting textbook that prompts students’ critical thinking skill through its content
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