Accounting Professors’ Perspectives of the Cost of College Textbooks
Jeffrey R. Miller, Lawrence S. Silver, Robert E. Stevens, Kenneth E. Clow

Abstract
A great deal of consternation existsabout the rapidly risingprice tag of a college education. The one area of cost that professors have some control over is in the selection of textbooks and ancillary material used for their classes. This paper focuses on the results of a national survey of accounting professors’ criteria and use of textbooks and their reactions to some of the changes that have been or may be implemented by universities, legislatures, and publishers to combat these escalating costs.Findings of this study indicate that accounting professors appear to have strong resistance to university, legislative, and publisher actions that infringe on their options in selecting textbooks. The sensitivity of professors to the cost problems was influenced by student complaints. In addition, professors from larger universities appear to be more resistant to certain cost savings measures than professors from itutions.

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