Exploring lecturers’ perceptions of the emphasis given to different stakeholders in introductory accounting textbooks

Abstract

This exploratory research considers the views of 12 introductory accounting lecturers in Scotland regarding their perceptions of how different corporate stakeholders are represented in their recommended introductory accounting texts. The study builds on previous research which suggests that accounting education is embedded in neo-classical economic ideology and instils the notion of shareholder primacy in students. Findings suggest that a majority of the accounting educators interviewed believe pre-eminence is unduly accorded to shareholders in accounting textbooks. Consequently, all but one of the interviewees held the view that students should be presented with ‘alternative perspectives’ which emphasise the user needs of other stakeholder groups, either by introducing such perspectives in lectures and tutorials or by recommending supplementary reading material. By highlighting the disparity between the issues lecturers want to teach and the values implicit in accounting textbooks this paper draws attention to the potentially limiting role which textbooks can play in the education process.