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  • 标题:Critical Thinking in Accounting Textbooks
  • 本地全文:下载
  • 作者:Diana Tien Irafahmi ; Dudung Ma'ruf Nuris ; Fatmawati Zahroh
  • 期刊名称:Journal of Education and Learning (EduLearn)
  • 印刷版ISSN:2302-9277
  • 出版年度:2018
  • 卷号:12
  • 期号:1
  • 页码:21-29
  • 语种:English
  • 出版社:Institute of Advanced Engineering and Science
  • 摘要: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.
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