نوع مقاله : پژوهشی

نویسندگان

1 دانشجوی دکتری حسابداری پردیس بین‌المللی کیش دانشگاه تهران و مربی گروه حسابداری، دانشگاه پیام نور، صندوق پستی 3697-19395، تهران، ایران

2 دانشیار، گروه حساب‌داری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

3 استادیار، گروه حساب‌داری، دانشکدۀ مدیریت دانشگاه تهران، تهران، ایران

4 دانشیار، گروه علوم تربیتی، دانشکدۀ علوم تربیتی و روان‌شناسی دانشگاه تبریز، تبریز، ایران

چکیده

هدف پژوهش حاضر بررسی انتقادی کتاب حساب‌داری پیشرفتۀ 2 مقطع کارشناسی رشتۀ حساب‌داری دانشگاه پیام نور و تحلیل مسائل آن است. این پژوهش تلفیقی از روش تحلیل محتوا برای تعیین نوع یا سنخ‌شناسی مسائل کتاب و روش توصیفی برای بررسی دیدگاه استادان دانشگاه است. برای گردآوری اطلاعات از چک‌لیست «انواع مسائل» دیوید جوناسن و پرسش‌نامۀ محقق‌ساخته استفاده شده است. برای روایی ابزارها از نظر متخصصان و برای پایایی پرسش‌نامه از آلفای کرونباخ (98/0) استفاده شده است. یافته‌ها نشان می‌دهد که از 51 مسئلۀ موردبررسی کتاب حساب‌داری پیشرفتۀ 2 دانشگاه پیام نور، چهار مورد (8 درصد) مسائل الگوریتمی، 34 مورد (67 درصد) مسائل داستانی، و سیزده مورد (25 درصد) مسائل عیب‌یابی را تشکیل می‌دهند. درنتیجه، بیش‌ترین مسائل کتاب از نوع مسائل الگوریتمی و داستانی و از نوع خوش‌ساختار است. هم‌چنین، محتوای کتاب با اهداف مصوب برای این درس متناسب نیست و مدت‌زمان اختصاص‌یافته برای ارائۀ محتوا کافی نیست و طی زمان مطالب آن به‌روز نشده است و با استانداردهای اخیر حساب‌داری در این زمینه هم‌گام نیست و محتوای کتاب از منظر قابلیت فهم برای دانشجویان مناسب نیست.

کلیدواژه‌ها

موضوعات

عنوان مقاله [English]

A Critical Review on the Book Advanced Accounting II of Payame Noor University

نویسندگان [English]

  • Ahmad Fathi Abdollahi 1
  • Mohammadreza Nikbakht 2
  • Arash Tahriri 3
  • Firooz Mahmoodi 4

1 PhD Candidate, Kish International Campus, University of Tehran and Instructor, Department of Accounting, Payam Noor University, PO Box 19395-3697, Tehran, Iran

2 Assistant Professor, Department of Accounting, School of Economic and Management Sciences Faculty, University of Tehran, Tehran, Iran

3 Assistant Professor, Department of Accounting, School of Economic and Management Sciences Faculty, University of Tehran, Tehran, Iran

4 Associate Professoor, Department of Curriculum Studies, Faculty of Education & Psychology, University of Tabriz, Tabriz, Iran

چکیده [English]

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.

کلیدواژه‌ها [English]

  • Advanced Accounting II Textbook
  • Approved Goals
  • Problems Typology
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