Content Analysis of the Book ‘Accounting Concepts and Procedures’ Perspective of Engagement Rate Assessment: Based on the William Romey' s Model

Subject Areas : Financial and Behavioral Researches in Accounting

nasim shah moradi ¹ (Assistant Professor, Department of Accounting, Islamic Azad University, Yazd Branch, Yazd, Iran)
mehdi Mirzania Nokhandan ² (PhD Student In Accounting, Islamic Azad University, Yazd Branch, Yazd, Iran)
fatemeh mansuri mohammad abadi ³ (PhD Student In Accounting, Islamic Azad University, Yazd Branch, Yazd, Iran)

Received: 2022-06-01 Accepted : 2022-08-10 Published : 2022-08-23

Keywords: William Romey’s model, active learning, Accounting,

Abstract :

One of the general principles in education concerns learners’ active involvement in learning in such a way that they can communicate with the content of the book and demonstrate an active reaction. Active teaching and learning requires dynamic learning materials and textbooks are considered as one of the most important tools in this regard. One of the methods that can help accounting teachers and authors in identifying the strengths and weaknesses of textbooks and eliminating their shortcomings is the content analysis. Accordingly, the aim of this research, conducted in the form of a case study, is to introduce content analysis through William Romey’s model by which accounting teachers can examine the engagement factor and active students’ involvement with the book in terms of three components of texts, questions and images. The target content of the study was the fortieth edition of the book ‘Accounting Concepts and Procedures’ published by the Auditing Organization in 2020. According to the research findings, the rate of student involvement with the texts, questions and images of the book were found to be 0.04, 1.35 and 0, respectively. These findings imply that the questions in the book are actively and optimally designed while the texts and images are inactively compiled and need further revision.