سير تحول كتاب‌هاي درسي اصول حسابداري1 در ايران از سال 1340 تا 1390

Evolution of Iranian Accounting Principles' Textbook (Vol.1) from 1960 to 2010

ايجاد زمينه بهبود و ارتقاي كيفيت متون درسي حسابداري روش در اين مطالعه 140 عنوان از كتاب هاي اصول حسابداري1 شناسايي و بازخواني شده، ابتدا از مجموع 50 عنوان كتاب منتشرشده از سال 1340 تا سال 1380، هشت عنوان از موثرترين و پرتيراژ ترينشان به صورت موردي بررسي و سپس از بين 90 عنوان كتاب منتشره از سال 1380 تا سال 1390 يك نمونه 30تايي انتخاب و مورد تحليل محتوا و بررسي تطبيقي قرارگرفته است. يافته ها آزمون فرضيه هاي سه گانه تحقيق نشان مي دهد كه اولا كتاب هاي اصول حسابداري1منتشره در دهه1380 از لحاظ محتوا و موضوع، نسبت به كتاب هاي قديمي تر تغيير قابل ملاحظه اي نيافته، ثانيا سبك بيان، شيوه نگارش و ساختار كتاب هاي فوق نسبت به يكديگر تفاوت معني داري ندارد، و ثالثا در تدوين اين كتاب ها از منابع محدود و معيني استفاده شده است. نتيجه گيري در دهه 1380 موج لجام گسيخته اي از كتاب هاي مشابه تحت عنوان «اصول حسابداري1» منتشر و روانه بازار شده كه اگر به صراحت مصداق سرقت علمي و ادبي نباشد حداقل مي توان آن را مصداق اهدار منابع براي توليد و انتشار متون مشابه دانست. دانش افزايي: اين پژوهش، صاحب نظران و متوليان امر را متوجه نوعي ايستايي شكلي و محتوايي در متون درسي اصول حسابداري1 (تا قبل از سال 1390) و بالتبع ضرورت بازانديشي در آن مي كند.

Providing a theoretical background for improving the quality of Accounting educational textbooks Methods: In this research 140 titles of Accounting Principle I (Vol. 1) textbooks are recognized and reviewed. First, from the 50 titles of the published books from 1960 until 2000 (ie. First four decades), eight titles which have been of the most effective and the most printed and sold books are reviewed one by one through a case study manner; then from the 90 titles published during the decade from 2001 until 2010 a randomly selected sample of 30 books is examined through a comparatively analytical method. Results: Examining the three hypotheses reveal that firstly the huge number of "Accounting Principles I" textbooks published during the second period (from 2001 to 2010) have no significant changes and improvements in comparison with their former textbooks (published from 1960 to 2000) in the sense of their contexts and subjects; secondly the writing style and the structure of these books do not show significant deferences with each other; and thirdly these books refer to a very little number of particular resources. Conclusions: during a unique decade (from 2001 to 2010) a huge number of educational textbooks titles as "Accounting Principles I" were published in Iran (In Persian language) which were mainly similar to each other. This issue can be recognized as a subject of plagiarism and/or at least as a subject of wasting resources for rewriting and republishing similar educational textbooks. Contribution: As the first in its realm, this research absorbs the thinkers' attention to some sort of structural and contextual fruitlessness and stasis within Accounting educational publications in Iran and hence necessitate of rethinking about.