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ERIC Number: EJ1115096
Record Type: Journal
Publication Date: 2016
Pages: 23
Abstractor: As Provided
ISSN: ISSN-0963-9284
Representation of Knowledge on Some Management Accounting Techniques in Textbooks
Golyagina, Alena; Valuckas, Danielius
Accounting Education, v25 n5 p479-501 2016
This paper examines the coverage of management accounting techniques in several popular management accounting texts, assessing each technique's claimed position within practice, its benefits and limitations, and the information sources substantiating these claims. Employing the notion of research genres, the study reveals that textbooks in their discussion of techniques are essentially representing the consulting genre, characterized by its technical interest of knowledge and a prescriptive style of argumentation. Textbooks are found to be unrepresentative of the critical genre, concerned with emancipatory interest of knowledge and an increased awareness of ideologies predominant in current accounting practices. This study suggests that popular management accounting texts lack the representation of the basic genre oriented towards practical and theoretical interests of knowledge and an argumentation that possesses scientific rigour. If accounting educators have the ambition to offer broader perspectives on accounting in their teachings, they should be more considerate in their selection of textbooks.
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Publication Type: Journal Articles; Reports - Research
Education Level: Higher Education; Postsecondary Education
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Identifiers - Location: United Kingdom; United States
Grant or Contract Numbers: N/A