Abstract
I was very pleased to be invited to respond to Wouters (2008) as it deals with a topic that has been much on my mind recently. Structuring a book involves a series of quite difficult decisions, which can be persistent in that they are not necessarily resolved by the publication of the first or any subsequent edition. In order to help me plan the next edition of my textbook (Gowthorpe, 2005 ) my publishers have commissioned reports and undertaken surveys amongst the population of accounting educators in the UK. Although chapter ordering is not the primary concern, it is of significant importance and the survey work has helped to convince me that some changes are needed in this respect. I do not regard my initial decisions on this point as in any way fixed, and so I am receptive to any suggestions for improvement. Wouters asks whether there are pressures on writers to make textbooks homogeneous. The answer to that, in my own experience, is broadly 'yes'. I can think of three potential sources of pressure: publishers, students and teachers. What has been my experience of pressure from such sources? The publishers, with whom I have maintained aPreview Only. This article cannot be rented because we do not currently have permission from the publisher.
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