Do Accounting Textbooks Inculcate Global Mindsets: An Analysis of Textbooks Adopted in Indonesia

ABSTRACT

This study examines the content of introductory financial accounting (IFA) textbooks to answer the questions: (1) do the textbooks inculcate global mindsets? (2) How and the extent to which the textbooks reflect global mindsets? We analyzed the textbooks by attentively read the texts, followed by an in-depth discussion among the researchers to establish major representations of the texts. Findings from the analysis indicate that instead of promoting a broader view of the world that might instill and foster global mindsets in business students, the textbooks narrow-mindedly inculcate only a single perspective, which dominantly draws on the ethical values and assumptions of Anglo-American capitalism. Consequently, students are deprived of a critical understanding of the subject as well as denying them from developing a mindset required by the global business environments. Thus, this paper calls for recasting the presentation of accounting knowledge within IFA textbooks by inculcating multiplicity rather than uniformity to develop cognitive complexity. Moreover, accounting educators should provide students supplementary readings that offer alternative frameworks for more critical reflection. These recommendations are a way forward to improve teaching international business (IB) education in business schools by facilitating an in-depth understanding of IB in individual business functional disciplines.

KEYWORDS:

• Accounting textbooks
• business students
• globalization
• global mindsets
• Indonesia

Disclosure statement

No potential conflict of interest was reported by the author(s).

Additional information

Notes on contributors

Irsyadillah Irsyadillah

Dr. Irsyadillah Irsyadillah is a lecturer of accounting at Department of Economics Education, Universitas Syiah Kuala, Banda Aceh, Indonesia. He was a Visiting Assistant Professor of Accounting at College of Business Administration, University of Sharjah, Sharjah, UAE. He holds a Ph.D degree in Accounting and Finance from the University of Dundee, UK. He teaches management accounting, Islamic accounting, accounting theory, and special topics in accounting. His research interests include accounting education, Islamic accounting, and accounting for nonprofit organizations. His publications include articles in Journal of Accounting in Emerging Economies, Meditari Accountancy Research, and Journal of Accounting & Organizational Change.

Ahmed Hassan Ahmed

Ahmed Hassan Ahmed is a Lecturer of Accounting at University of Dundee, School of Business in UK. He holds a Ph.D. in Accounting and Finance from the University of Dundee (UK). His main areas of research are financial accounting and CSR. His research appears in several leading international peer-reviewed journals including Review of Quantitative Finance and Accounting, Advances in Accounting, Journal of Applied Accounting Research and Journal of Accounting in Emerging Economies.

Walaa Wahid ElKelish

Walaa Wahid ElKelish is an Associate Professor of Accounting at the Department of Accounting, College of Business Administration, University of Sharjah, Sharjah, UAE. He holds a Ph.D. degree from the University of Plymouth, UK. He teaches financial accounting, managerial accounting, advanced financial accounting, and accounting for engineers. His research interests are in the areas of financial reporting and disclosure, financial structure, corporate governance, and management accounting practices and purposes. His publications include articles in Accounting Research Journal, Journal of Accounting in Emerging Economies, Accounting Education, Journal of Applied Accounting Research, and Corporate Governance (Bingley