Enhancing Student Learning: An Examination Of The Student Use Of Textbooks In Financial Accounting

Abstract

As accounting instructors, we provide our students with guidance that will assist them in more effectively and efficiently learning the required material.  Often, this guidance includes prescriptive advice on how to properly use their textbook.  However, little evidence exists as to whether students actually follow our advice on how to use their textbook.  Therefore, when student (and instructor) frustrations arise with regard to class performance, it is unclear whether students are simply not using the textbook effectively or if there are more fundamental problems with the textbook itself.  The purpose of this study is to provide evidence as to how students actually use their financial accounting textbooks.  Based on instructor and student surveys, the results indicate that students approach textbooks differently from the traditional notion that many instructors encourage.  Evidence suggests that students value textbooks, but that they primarily use textbooks as a source of examples and descriptions to help them complete homework.  In short, students do not appear to be reading textbooks, but referencing them.  The implications of this behavior suggest that textbook authors and publishers need to reconsider textbook design.  In addition, instructors, armed with the knowledge of how their students are using the textbook, can better design their course to encourage student success.