Abstract
The paper is motivated by the realization of the absent of critical engagement research problematizing the mainstream accounting worldview within accounting textbooks in the context of Indonesia. By doing so, this study uses the Thompson’s (1990) Schema of analyzing ideology to examine the content of popular introductory financial accounting (IFA) textbooks adopted by universities to reveal how, and the extent to which, the ideological status quo is reflected within these texts. This means the analysis tries to understand how ideological meaning is constructed within the textbooks. The analysis shows that the investigated textbooks portray accounting as an abstracted notion of a practical and calculative tool. Meanwhile, the ideological assumptions and socio-political and cultural background and conflict inherent in accounting are concealed and obscured. The textbooks have not scrutinized the concepts and measurement of accounting beyond employing a shareholder perspective. Consequently, the users’ attention is deflected from or glossed over the underlying ideological nature of the textbooks
Highlights
Textbooks are still used within education system (McFall, 2005)
introductory financial accounting (IFA) textbooks recommended by Indonesian universities are engaged in a constant search for legitimation
The primary aim of this study is to show how the IFA textbooks recommended by universities in Indonesia inculcate capitalist ideology
Summary
Textbooks are still used within education system (McFall, 2005). textbooks serve as a key part of students learning process, but they are crucial in the eyes of teachers including in higher education (Vafeas, 2013). It is not uncommon that textbooks (especially accounting textbooks) are equipped with teaching manuals to attract more adoptions. It is logical when Lebrun, Lenoir, Laforest, Larose, Roy, Spallanzani, & Pearson (2002, p.61) explain. 145-160 that ‘textbooks are conceived as tools enabling the unfolding...teaching process’. This is similar to the conception considered by Johnsen (2001) that textbooks are recognized as important teaching media. It indicates that textbooks still play huge roles in transferring legitimate knowledge to students in schools and universities
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