Management and Policy Making
Karim Esgandari; Ahmad Fathi Abdollahi; Lotfollah Taghizadeh
Abstract
The purpose of this study is to critically review the book “Theories and Schools of Finance and Accounting”. In this research, the method of critical philosophical exploration was used to review the book. The tools used included the textbook and academic review worksheets of the Humanities ...
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The purpose of this study is to critically review the book “Theories and Schools of Finance and Accounting”. In this research, the method of critical philosophical exploration was used to review the book. The tools used included the textbook and academic review worksheets of the Humanities Textbook Review Council. In the preface of this book, the authors introduce it for the benefit of students and the book is introduced as a source by some professors in the master's degree in accounting. On the other hand, in the Supreme Council of the Ministry of Science, among the main topics mentioned for the accounting theory course are empowering students to understand the nature of theory and reasoning methods. The results of qualitative content analysis showed that not much material was provided on these issues and the book is slightly in line with the topics of the Ministry of Science. Also, since accounting and financial theories deal mainly with controversial issues such as interest, profit and ownership, the inadequacy of clear explanations and examples and the very little use of theories of different schools, especially the school of Islam regarding financial and accounting issues and practical issues are other weaknesses of the book. In general, the book is relatively creative and innovative in terms of collecting and categorizing theories, but it has major weaknesses in terms of application in teaching.
Management and Policy Making
Ahmad Fathi Abdollahi; Mohammadreza Nikbakht; Arash Tahriri; Firooz Mahmoodi
Abstract
The purpose of the study is to critically review the “Advanced Accounting II” book of undergraduate courses in accounting at Payame Noor University and analyze its problems. This research is a combination of the content analysis method to determine the typology of book problems and the descriptive ...
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The purpose of the study is to critically review the “Advanced Accounting II” book of undergraduate courses in accounting at Payame Noor University and analyze its problems. This research is a combination of the content analysis method to determine the typology of book problems and the descriptive method to examine the views of university professors. Jonassens prepared checklist was used to gather information and a researcher-constructed questionnaire was employed. Experts’ opinions were obtained for the justifiability of tools and for the reliability of the questionnaire Cronbach's alpha 0.98 was calculated. Results showed that from 51 problems of this textbook, 4 cases are algorithmic problems (8%), 34 cases are story problems (67%) and 13 cases are trouble-shooting problems (25%) and the most problems are algorithmic and story problems and the structure of them is well-structured. The content of the textbook does not fit with approved goals and dedicated time to presenting content is not enough and not updated over time, from professor's point of view its content is not up to date, as well as, not synchronous with the recent accounting standards and the content of the book is not suitable for students in terms of comprehensibility.
