کتابهای مقدماتی حسابداری ما چگونه عمل حسابداری فعلی را بررسی می کنند؟

A significant body of research has found that accounting education contributes to the narrow and stereotypical scorekeeping perceptions students have of accounting, and that there is a disconnect between accounting education and practice. However, there has only been limited research into why this has occurred. This study examines how the preparer-focused accounting textbooks adopted by New Zealand universities contribute to these concerns. Given that three of the five adopted textbooks are authorised adaptations of American textbooks and one is an American textbook, these findings will have implications for educators and authors beyond New Zealand. In an effort to better reflect accounting practice, this paper calls on authors and publishers of textbooks to acknowledge the wider context within which accounting operates, and the influence of technology on the accounting process as currently practised.