Front Matter Source: The Accounting Review, Vol. 44, No. 1 (Jan., 1969), pp. 182-214 Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/244012 . Accessed: 09/05/2014 11:54 Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at . http://www.jstor.org/page/info/about/policies/terms.jsp . JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact [email protected]. . American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to The Accounting Review. http://www.jstor.org This content downloaded from 169.229.32.138 on Fri, 9 May 2014 11:54:24 AM All use subject to JSTOR Terms and Conditions
Transcript
Front MatterSource: The Accounting Review, Vol. 44, No. 1 (Jan., 1969), pp. 182-214Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/244012 .
Accessed: 09/05/2014 11:54
Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at .http://www.jstor.org/page/info/about/policies/terms.jsp
.JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range ofcontent in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new formsof scholarship. For more information about JSTOR, please contact [email protected].
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THE TEACHERS' CLINIC, GEORGE C. MEAD, Editor: A Profile of CPA Candidates ............................. DOYLE Z. WILLIAMS 153 Textbook Knowledge: Fact or Fiction ........... . RONALD M. COPELAND 164 An Accounting Primer Circa 1831 ...... LINDA H. KISTLER AND ROBERT M. JENNINGS 168 Introducing Important Tax Provisions
into Advanced Accounting ........ JosEPH F. WOJDAK AND D. LARRY CRUMBLEY 173
AMERICAN ACCOUNTING ASSOCIATION News Notes .................... 176 Manuscript Contest for 1969 .................... 182 Research Projects in Process .................... 183 Research in Accounting-1968 .186 By-Laws (As Revised-1968) .201 Audited Annual Report, 1967-68 .205 Committees for 1968-69 .208
BOOK REVIEWS, WILLIAM J. BRUNS, JR., Editor:
Awad, Business Data Processing ............................... RICHARD L. NOLAN 215 Bunge, Managerial Budgeting for Profit Improvement ............... RONALD L. OLSON 216 Corcoran, Mathematical Applications in Accounting ..... ............ JOEL S. DEMSKI 218 Crawford, Introduction to Data Processing ...................... WERNER G. FRANK 218 Garbis and Frome, Procedures in Federal Tax
Controversies ............................................. EUGENE L. VOGEL 219 Goldner, Foreign Trade Accounting and Management
Handbook ............................................... BERT TUCKERMAN 221 Greenlaw and Fry, FINANSIM ................................. R. BRUCE RICKs 222 Kafer, Kapitalfiussrechnungen .......................... H. PETER HOLZER 222 Lavine, Manual on Commercial Law: Uniform
Commercial Code Edition ........................ GAYLORD A. JENTZ 224 Lazere, Commerical Financing .. ........................ VINCENT M. JOLIVET 226 Mauriello, Accounting for the Financial Analyst ..... ............ THOMAS L. HOLTON 226 McKenney, Simulation Gaming for Management
Development ........................................... ALBERT N. SCHRIEBER 227 Pratt, Bank Frauds: Their Detection and Prevention ..... ............ HANS J. SHIELD 228 Sasaki, Statistics for Modern Business Decision Making .... ....... LEONARD W. HEIN 229 Spry-Bailey, Investment Risk & Uncertainty ...... ............... DONALD F. ISTVAN 230 Stephens and Maxfield, The Federal Estate and Gift Taxes ......... JOHN E. WILLIAMS 231 Walden and Seawell, Introductory Accounting: A Management A pproach
....................................... . .. ...... H. ARTHUR HOVERLAND 232 Williams, Preparing Federal Estate and Gift Tax Returns ............. B. B. WOOLLEY 234 Zausner, Corporate Policy and the Investment Community ........ ABRAHAM J. BRILOFF 235
THE ACCOUNTING REvIEw is published quarterly by the American Accounting Association-January, April, July, and October-at Curtis Reed Plaza, Menasha, Wisconsin. Subscription price is $9.00 a year; single copies are $3.00.
Subscriptions, dues, and other business items should be addressed to the Administrative Office of the American Accounting Association, 1507 Chicago Avenue, Evanston, Illinois 60201. Notice of change of address should be mailed at least 6 weeks in advance in order to insure undelayed receipt of THE ACCOUNTING REVIEW.
Editorial correspondence should be addressed to Professor Charles H. Griffin, College of Business Administration, The University of Texas, Austin, Texas 78712. Manuscripts should be submitted in duplicate to facilitate processing; a copy should be retained by the contributor; any manuscripts submitted elsewhere should be so marked. Manuscripts previously copyrighted should not be submitted; they will not be considered
Books for review should be sent to Professor William J. Bruns, Jr., College of Business Administration, University of Washington Seattle Wasb- ington 98105. Second-class postage paid at Menasha, Wisconsin. Copyright American Accounting Association 1968; printed in the U.S.A.
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THE EXECUTIVE COMMITTEE of the American Accounting Association has approved a continuation of the competitive Manuscript Contest for the year 1968-69. This con- test is to encourage research among the younger members of the association and is open to all members who have acquired their doctorates on or after January 1, 1965. Co- authored papers are not eligible.
Manuscripts may cover any subject matter in the area of accounting and are not re- stricted as to the number of words although extremely long manuscripts should be avoided.
The American Accounting Association Committee appointed by the President to re- view submitted manuscripts will select as many as three winners. Winning manuscripts will be awarded a certificate designated as the American Accounting Association Com- petitive Manuscript Award and will be published in THE ACCOUNTING REVIEW, either in full or condensed as the editor may determine.
Manuscripts must be received before January 31, 1969 and winners will be chosen on or before March 15. Six copies of the manuscripts should be submitted to Mr. Paul Ger- hardt, Administrative Secretary, American Accounting Association, 1507 Chicago Ave- nue, Evanston, Illinois 60201. Manuscripts should be signed and include the name of the school where the doctorate was earned and the date received.
Research Papers forl 969 Annual Convention
AT THE 1969 annual meeting of the American Accounting Association in South Bend several roundtable discussion sessions will be reserved for contributed research papers. Members of the Association are invited to submit abstracts of research papers for con- sideration by the Program Selection Committee. Abstracts should not exceed 500 words and must be submitted before March 1, 1969 to Professor Thomas F. Keller, Department of Business Administration, Duke University, Durham, North Carolina 27706. Those individuals whose abstracts are considered favorably will be asked to submit completed manuscripts by July 15, 1969.
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I. Name of Organization. The name of this organization shall be the American Ac- counting Association. The form of organization shall be that of a nonprofit asso- ciation, incorporated under the laws of the State of Illinois.
II. The Purposes and Objectives of the Association Shall Be:
1. To initiate, encourage, and sponsor research in accounting and to publish or aid in the publication of the results of research.
2. To advance accounting instruction and to encourage qualified individuals to enter careers in the teaching of accounting.
3. To advance the development and application of accounting concepts and stan- dards and seek their adoption for financial statements prepared for external purposes.
4. To advance the development and uses of accounting for internal management purposes.
5. To advance a widespread knowledge of accounting among qualified students and the public generally.
III. Membership. Accounting teachers, public accountants, accountants from business and government, and other persons interested in the advancement of accounting shall be eligible for membership in the Association. Nomination for membership may be made by any member; election shall be conducted in such manner and shall be subject to such conditions of eligibility as the Executive Committee may determine. There shall be three classes of membership: (1) Members, (2) Asso- ciate Members, and (3) Life Members.
Members: Members are eligible to vote, hold offices, and participate in all activi- ties of the Association.
Associate Members: Students, during the period of registration in school, shall be eligible to become Associate Members in the Association. The application for Associate Membership must be accompanied by a certification of his student status by a faculty member at his institution who is a member of the Association. Associate Membership shall include a subscription to The Accounting Review during such membership. Associate members may not vote in elections conducted by the Association, serve on committees, or hold an elective or appointed office.
Life Members: Life Membership on an individual basis may be awarded by the
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Executive Committee of the Association. Life members have all of the rights of a member. No Life Memberships shall be sold.
IV. Dues. Dues shall be determined by the Executive Committee with the approval of the membership at an annual business meeting of the Association. Dues shall be payable in advance at the beginning of each fiscal year. The dues shall be ap- portioned quarterly for new members for the initial year of membership. Any member ten months in arrears shall be dropped from the membership roll. The fiscal year of the Association shall be September 1 to August 31.
V. The Executive Committee. The Executive Committee shall consist of the Presi- dent; the President-Elect; the two Immediate Past Presidents; the Director of Education; the Director of Research; the Secretary-Treasurer; the Editor of The Accounting Review; and two Vice-Presidents. Election to office shall take place at each annual business meeting of the Association by vote of the members under Robert's Rules of Order. The President-Elect automatically becomes Presi- dent at the end of his term as President-Elect. The term of office in each case shall be one year except in the case of appointments to fill vacancies. Interim va- cancies shall be filled by action of the Executive Committee.
The Executive Committee shall be responsible for directing the affairs of the Asso- ciation and shall formulate such plans, policies, rules, and procedures as needed to achieve the purposes and objectives of the Association. The operation of the administrative office and the duties and powers of the Administrative Secretary shall be determined by specific action of the Executive Committee. Major policy actions relating to items not included on written agenda distributed in advance of meeting shall be presented at one Executive Committee meeting for discussion and acted upon at the next scheduled meeting.
Significant policies, rules, and procedures established by the Executive Committee shall be set forth in a "Policies and Procedures Manual." Each member of the Executive Committee shall have a copy of the above Manual.
The Executive Committee shall meet at least twice a year. Six members of the Executive Committee shall constitute a quorum.
VI. Duties of the Members of the Executive Committee
President. The President shall be responsible for administering the affairs of the Association, including committee activities, during his term of office. The Presi- dent of the Association shall act as chairman of the Executive Committee. The President shall be responsible for the technical program of the annual meeting. He shall preside at the annual business meeting of the Association. The President shall appoint members to committees including vacancies on standing committees. Committee members may be removed at the discretion of the President.
President-Elect. The President-Elect shall present his recommendations for com-
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mittee activities for the ensuing year with related charges and supporting budget, to the Executive Committee during his term as President-Elect.
Director of Education. The Director of Education shall be responsible for devel- oping and administering programs in accounting education. He shall be responsi- ble for liaison between the Executive Committee and the committees designated by the President as education committees. The Director of Education shall be eligible for re-election for one additional year.
Director of Research. The Director of Research shall be responsible for develop- ing and administering programs in accounting research. He shall be responsible for liaison between the Executive Committee and the committees designated by the President as research committees, and with the Research Directors of other national accounting organizations. The Director of Research shall be eligible for re-election for one additional year.
Editor of The Accounting Review. The Editor shall be responsible for the ad- ministration, the content, and the publication of The Accounting Review. The Editor shall be eligible for re-election for two additional one-year terms.
Secretary-Treasurer. The Secretary-Treasurer shall be responsible for supervising the financial management of the Association, under the general direction of the Executive Committee. Minutes of the meetings of the Executive Committee and of the annual business meeting of the membership shall be the responsibility of the Secretary-Treasurer. He shall assist the President-Elect in preparing the budget outlining the financial resources and requirements for the next fiscal year. The Secretary-Treasurer shall report annually to the membership on the financial affairs of the Association. He shall be eligible for re-election for one additional year.
Vice Presidents. The two Vice-Presidents shall perform whatever duties the Presi- dent may assign to them. The Vice-Presidents shall not be eligible for re-election.
Administrative Secretary. The Administrative Secretary shall be responsible for the operation of the Administrative offices of the Association and shall report to the Executive Committee on all operating matters.
VII. Standing Committees. The following standing committees shall be established and report to the Executive Committee.
(1) Committee on By-Laws. The Committee on By-Laws shall consist of three members, one of whom shall be the Secretary-Treasurer. The function of this committee shall be to advise the Executive Committee on changes in the By-Laws.
(2) Committee on Nominations. The Committee on Nominations shall consist of the five most recent Past-Presidents who are willing to serve. The Committee
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on Nominations shall nominate candidates for election to the elective offices of the Association at the business session of the annual meeting.
VIII. Annual Meeting. The Association shall hold an annual meeting at such time and place as may be determined by the Executive Committee. The tentative program for the annual meeting shall be published at least 90 days prior to the meeting. The tentative program shall include:
(1) the agenda for the annual business meeting of the membership, (2) the slate of officers proposed by the committee on nominations, (3) any proposed changes in the By-Laws, and (4) such other business slated to come before the Association.
IX. Publications. The Association shall publish a quarterly journal, The Accounting Review, which shall be devoted to matters consistent with the purposes and ob- jectives of the Association. The Association may also publish other accounting materials as deemed appropriate by the Executive Committee. The Association shall not pay royalties on its publications.
X. Regional Meetings. The Executive Committee may authorize the formation of re- gional organizations for the purpose of holding regional meetings for the presen- tation and discussion of subjects in accounting and allied fields of interest to members of the Association. The Executive Committee shall formulate policies, rules, and regulations governing any regional organizations.
XI. Disposition of Assets. The Association shall be operated exclusively for the edu- cational purposes for which it is organized. No part of the net earnings of the Association shall inure to the benefit of any shareholder, member or other person except as compensation for services, or as an allowance in furtherance of the pur- poses of the Association. In the event of dissolution of the Association, its net assets shall be distributed to an agency organized and operated exclusively for educational purposes and of which no part of the net earnings inures to the benefit of any shareholder, member or other person except as compensation for services or as an allowance in furtherance of its purposes.
XII. Amendment. These By-Laws may be amended by the affirmative vote of two- thirds of the members present and voting at any annual business meeting, or, at the discretion of the Executive Committee, by the vote of two-thirds of the mem- bers who return ballots in a mail referendum. Amendments to the By-Laws may be proposed by any individual member or group of members. Proposed amend- ments shall be submitted to the Executive Committee. Amendments approved by the Executive Committee or submitted by petition of not less than one-hundred members of the Association shall be presented for membership vote. Notice of By- Laws amendments to be presented for membership vote shall be given at least 90 days prior to the annual business meeting in the published agenda for such meet- ing.
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American Accounting Association Committees -1968-69
EXECUTIVE COMMITTEE
Sidney Davidson, President University of Chicago Norton M. Bedford, President-Elect University of Illinois John L. Carey, Vice-President American Institute of CPAs Eldon S. Hendriksen, Vice-President Washington State University Thomas F. Keller, Vice-President Duke University Edward S. Lynn, Vice-President University of Arizona R. Lee Brummet, Secretary-Treasurer University of Michigan Charles H. Griffin, Editor University of Texas David Solomons, Director of Research University of Pennsylvania Frank S. Kaulback, Jr., Past President University of Virginia Lawrence L. Vance, Past President University of California, Berkeley
ACCOUNTING CAREERS COUNCIL REPRESENTATIVE
James W. Patillo Louisiana State University
COMMITTEE ON ACCOUNTING COURSES FOR ARTS AND SCIENCES MAJORS
The committee is directed to study accounting courses for arts and sciences majors, whether offered in a lib- eral arts college or by a school of business administration, including their purpose and their effectiveness in achieving that purpose, and to make recommendations respecting the role and content of such courses for the guidance of those interested.
Richard W. Metcalf, Chairman Drake University John E. Kane University of Arkansas William Markell University of Delaware Arthur G. Mehl Bradley University Robert H. Raymond University of Nebraska Reginald Rushing Texas Technological University
COMMITTEE ON ACCOUNTING HISTORY
The charge of this committee is to propose objectives for research in accounting history, develop guidelines for the teaching of accounting history in undergraduate and graduate courses, and provide a forum (perhaps a roundtable at Association conventions) through which those interested in the teaching or research of accounting history can hear papers and exchange ideas.
Stephen A. Zeff, Chairman Tulane University Richard P. Brief New York University Michael Chatfield University of California at Los Angeles David Green, Jr. University of Chicago David F. Hawkins Harvard University Richard H. Homburger Wichita State University Maurice Moonitz University of California, Berkeley Edward Peragallo College of the Holy Cross
COMMITTEE ON ACCOUNTING PRACTICES OF NOT-FOR-PROFIT ORGANIZATIONS
The charge of this committee is to review accounting practices of not-for-profit organizations, to assess their merits in the light of the standards for accounting information suggested in the American Accounting Association Statement of Basic Accounting Theory, and to suggest changes to bring practice in line with the standards. Robert J. Freeman, Chairman Louisiana Technological Institute Lynn F. Anderson University of Texas William L. Campfield University of Illinois Emerson Henke Baylor University Fred J. Mueller University of Washington Colin Park Haskins & Sells Glen G. Yankee Western Reserve University
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COMMITTEE ON BY-LAWS Williard E. Stone, Chairman University of Florida Donald J. Bevis Touche, Ross, Bailey & Smart R. Lee Brummet, ex officio University of Michigan
1969 CONVENTION ARRANGEMENTS COMMITTEE Mr. and Mrs. Ray M. Powell, Chairmen University of Notre Dame Mr. and Mrs. John G. Beverly University of Notre Dame Mr. and Mrs. Cletus F. Chizek Crowe, Chizek and Company Mr. and Mrs. L. T. Flatley McGladrey, Hansen, Dunn, Flatley and Pressler Mr. and Mrs. William M. Keane University of Notre Dame Mr. and Mrs. Robert W. Williamson University of Notre Dame
COMMITTEE ON COST ACCOUNTING IN THE ACCOUNTING CURRICULUM The charge of this committee is to survey general cost accounting practices in current use and to recommend
curriculum and course contents which will prepare students for present and anticipated future practices.
Mervyn W. Wingfield, Chairman University of South Carolina James Bulloch University of Michigan Richard W. Fortner University of Rochester William J. Grasty Virginia Polytechnic Institute Michael Schiff New York University Robert B. Sweeney University of Alabama Loomis H. Toler Mississippi State University
COMMITTEE ON CPA EXAMINATIONS This committee is charged with the responsibility for encouraging the preparation of questions for use in CPA
examinations, gathering the questions and submitting them to the Board of Examiners. The committee is asked to prepare the chapter on "General Preparation for the Examination" for the 1969 revision of the AICPA book- let Information for CPA Candidates.
James Don Edwards, Chairman Michigan State University Harold E. Arnett University of Michigan Leopold A. Bernstein City College of New York Edwin Cohen De Paul University George Gibbs Claremont Men's College James H. MacNeill Fordham University Ronald J. Patten Virginia Polytechnic Institute Leo Schloss Long Island University
ADVISORY COMMITTEE FOR A DATA BANK OF EMPIRICAL RESEARCH MATERIALS IN ACCOUNTING
The charge of this committee is to make recommendations concerning the participation of the Association in the creation of such a data bank, and to advise the Director of the data bank on items to be included.
Ren6 P. Manes, Chairman Purdue University William H. Beaver University of Chicago George J. Benston University of Rochester James W. Deskins University of Illinois Thomas R. Dyckman Cornell University
EDITORIAL BOARD This board is charged with the task of assisting the Editor of THE ACCOUNTING REVIEW in evaluating manu-
scripts submitted to him.
Charles H. Griffin, Editor University of Texas Harold Bierman, Jr. Cornell University Jacob G. Birnberg The University of Pittsburgh Neil C. Churchill Harvard University Paul E. Fertig The Ohio State University Oscar S. Gellein Haskins & Sells Yuji Ijiri Carnegie-Mellon University Robert E. Jensen University of Maine Gardner M. Jones Michigan State University Ren6 P. Manes Purdue University Robert K. Mautz University of Illinois William J. Schrader Pennsylvania State University
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Robert T. Sprouse Stanford University Milton F. Usry Oklahoma State University Thomas H. Williams University of Texas
FELLOWSHIPS COMMITTEE The charge of this committee is to select winners of American Accounting Association fellowships and to de-
termine the amount of their awards.
Lawrence L. Vance, Chairman University of California, Berkeley Frank S. Kaulback, Jr. University of Virginia Herbert E. Miller Michigan State University
COMMITTEE ON FINANCIAL REPORTING
The charge of this committee is to survey existing and proposed pronouncements on financial accounting prin- ciples and reports by all groups and to suggest areas where study or immediate action by the Association would be appropriate; members of this committee would serve as a liaison group with the Accounting Principles Board of the AICPA and similar groups of other organizations. Robert T. Sprouse, Chairman Stanford University Abraham J. Briloff City College of New York Harvey T. Deinzer University of Florida J. Leslie Livingstone Ohio State University Leonard E. Morrissey, Jr. Dartmouth College John H. Myers Indiana University G. Edward Philips Pennsylvania State University William C. Tuthill Emory University Richard S. Woods University of Pennsylvania
GROUP INSURANCE COMMITTEE
Harry D. Kerrigan, Chairman California State College, Los Angeles Robert A. Meier, Secretary Loyola University (Chicago)
INVESTMENTS COMMITTEE
Joe R. Fritzemeyer, Chairman American Institute of CPAs Charles J. Gaa Michigan State University S. Paul Garner University of Alabama R. Lee Brummet, ex officio University of Michigan
COMMITTEE ON INTERNATIONAL ASPECTS OF ACCOUNTING TEACHING AND RESEARCH
The charge of this committee is to encourage the international interchange of concepts, materials, and people involved with accounting teaching and research. Vernon K. Zimmerman, Chairman University of Illinois Edwin C. Bomeli Bowling Green State University Ralph W. Estes The University of Texas at Arlington Felix P. Kollaritsch Ohio State University Leslie R. Loschen University of Southern California Gerhard G. Mueller University of Washington Lee J. Seidler New York University
COMMITTEE ON A JUNIOR COLLEGE CURRICULUM IN ACCOUNTING
The charge to this committee is to study junior college curricula and to recommend the extent of the ac- counting program that would be offered by junior colleges for transfer to upper division programs. J. Everett Royer, Chairman University of Miami Stephen C. Casakos Mohawk Valley College Samuel Chesler Merrimack College James K. Curtin Wilson Junior College Dennis Gordon University of Akron Robert A. Kelley Corning Community College Donald E. Kieso Northern Illinois University Fritz A. McCameron Louisiana State University
COMMITTEE ON MANAGERIAL ACCOUNTING This committee is charged to study the types of data currently being provided to facilitate the control function
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and those provided for the planning function, in order to explore ways of maximizing the consistency of the measurements and reports used for these two functions.
Harold Bierman, Jr., Chairman Cornell University Morton Backer University of Massachusetts Jacob G. Birnberg University of Pittsburgh Joel Demski Stanford University Samuel Frumer Indiana University Yuji Ijiri Carnegie-Mellon University Hadley P. Schaefer Tulane University James S. Schindler State University of New York at Buffalo Richard F. Vancil Harvard University
MANUSCRIPT CONTEST COMMITTEE The charge of this committee is to select the winning papers from among those submitted by participants in
the Association's manuscript contest, a program designed to encourage research among the members who have received Ph.D. degrees within the past five years.
Paul E. Fertig, Chairman University of Michigan Thomas R. Prince Northwestern University Arthur L. Thomas University of Oregon Zenon S. Zannetos Massachusetts Institute of Technology
COMMITTEE ON THE MASTERS' PROGRAM IN ACCOUNTING The charge of this committee is to survey previous American Accounting Association studies as well as current
practice, and to recommend a preferred curriculum and degree or degrees to be conferred. The recommendations would be expected to lie within the limits of accreditation requirements. Albert W. Patrick, Chairman University of Kentucky Virgil Boyd Loyola University (Chicago) James W. Edwards Texas Christian University Paul Kircher University of California, Los Angeles Catherine E. Miles Georgia State College Kenneth G. Nelson The Pennsylvania State University Willis C. Stevenson University of Wisconsin
MEMBERSHIP COMMITTEE General Chairman Alabama Alaska Arizona Arkansas California-North California-South Colorado Connecticut Delaware District of Columbia Florida Georgia Hawaii Idaho Illinois-Chicago Illinois-Outstate Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan-Detroit Michigan-Outstate Minnesota Mississippi Missouri Montana Nebraska
M. A. Hartman W. B. Flowers James C. Oehring William B. Barrett Doris Cook H. A. Hoverland Corinne Norgaard John A. Tracy A. J. Sherman John S. Shellenberger Laura L. Karadbil Jack F. Thorne James A. Gentry Samuel S. Lee Robert W. Clark William P. Conway C. Orville Elliott Charles A. Tritschler Victor H. Tidwell William Bentz James A. Knoblett Daniel G. Kyle William H. Donahue Charles B. Edelson Richard Lindhe Aubrey C. Roberts Robert H. Cojeen K. Fred Skousen William L. Cross Donald C. Marshall Fred A. Henningsen George C. Holdren
Auburn University University of Alabama University of Alaska University of Arizona University of Arkansas U.S. Navy Post Graduate School University of California, Los Angeles University of Colorado University of Bridgeport University of Delaware American University University of Florida Emory University University of Hawaii University of Idaho Bogan Junior College Western Illinois University Purdue University University of Iowa University of Kansas University of Kentucky Louisiana State University Husson College University of Maryland Northeastern University Wayne State University University of Michigan, Flint University of Minnesota Mississippi State University University of Missouri Montana State University University of Nebraska
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Nevada New Hampshire New Jersey New Mexico New York-Metro. New York-Outstate North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Australia Canada-Eastern Canada-Western Japan New Zealand Philippine Islands United Kingdom
Kalo E. Neidert Donald E. Stone William C. Lins John Yeakel James A. Cashin Philip T. Meyers Junius Terrell Ludwik Kulas Lloyd Buckwell, Jr. Wilbur R. Ross LeRoy A. Hewitt D. Larry Crumbley Francis A. Bird Cecil C. Davis Holly A. Pederson Warren L. Slagel Kermit Larson A. Thomas Nelson Elbert E. Nyquist William G. Shenkir Baqar Zaidi Virginia H. Cross Edward J. Blakely, Jr. Lloyd W. McDaniel M. M. Gynther T. M. Brownlie L. S. Rosen Yukio Fujita F. Devonport Jose L. Torres Edward Stamp
University of Nevada Dartmouth College Rutgers University University of New Mexico Hofstra College University of Rochester University of North Carolina University of North Dakota Bowling Green State University Oklahoma State University Portland State College The Pennsylvania State University University of Rhode Island Clemson University University of South Dakota University of Tennessee University of Texas University of Utah University of Vermont University of Virginia Western Washington State College West Virginia University University of Wisconsin University of Wyoming University of Queensland University of Windsor University of Alberta Waseda University University of Canterbury Manila, Philippines University of Edinburgh
NOMINATIONS COMMITTEE
Herbert E. Miller, Chairman Michigan State University Frank S. Kaulback, Jr. University of Virginia Robert K. Mautz University of Illinois Lawrence L. Vance University of California, Berkeley Glenn A. Welsch University of Texas
COMMITTEE ON THE PLACE OF LAW IN THE ACCOUNTING CURRICULUM
The charge of this committee is to study current practice, explore the results of experimental practices where they can be found, and to recommend what appears to be the best way of presenting relevant aspects of the law in an accounting curriculum.
E. Ben Yager, Chairman Miami University Jack W. Coleman California State College at Fullerton Ray C. Hunt, Jr. University of Virginia Albert R. Mitchell State University of Iowa David W. Rewick Ernst & Ernst Sidney I. Simon Rutgers University W. Keith Weltmer University of Kansas
COMMITTEE ON PROFESSORIAL DEVELOPMENT PROGRAMS
The charge of this committee is to prepare a TV tape as the first of a series for use in professorial develop- ment programs that can be presented at various locations; to prepare detailed outlines for future tapes and lists of readings to be used in conjunction with the tapes; and to set up experimental sessions to test the programs.
Arthur E. Carlson, Chairman Washington University Homer A. Black Florida State University James B. Bower University of Wisconsin Dennis Grawoig Georgia State College William Huizingh Arizona State University Louis W. Matusiak Alexander Grant & Company Oswald Nielsen Stanford University Robert E. Schlosser American Institute of CPAs Andrew C. Stedry University of Texas John J. Willingham University of Texas
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1969 REGIONAL GROUPS CANADIAN REGIONAL GROUP: TORONTO (ONTARIO), CANADA, JUNE 7.
Kenneth Byrd, Chairman McGill University David Blazouske Queens University Brian Burke University of British Columbia W. Barry Couts University of Toronto Howard Ripstein Loyola College C. W. Schandl Dalhousie University Michael Zin University of Windsor
MIDWEST REGIONAL GROUP: CHICAGO, ILLINOIS, APRIL 17-19. Hadley P. Schaefer, Chairman Tulane Universtiy John T. Burke Western Michigan University Thomas Hedges Southern Illinois University Donald F. Istvan Peat, Marwick, Mitchell & Co. Glenn Johnson University of Kansas Richard W. Metcalf Drake University Donald J. Trawicki Touche, Ross, Bailey & Smart
NORTHEAST REGIONAL GROUP: WALTHAM, MASSACHUSETTS, APRIL 11-12.
Rae D. Anderson, Chairman Bentley College
OHIO REGIONAL GROUP: CINCINNATI, OHIO, MAY 3.
Richard S. Roberts, Chairman University of Akron Clara C. Lelievre University of Cincinnati Harry R. Maly Xavier University Richard C. Neumann Bowling Green State University Richard V. Northrup, Jr. Ohio State University Vincent M. Panichi John Carroll University Warren H. Reininga Ohio University Charles F. Story Muskingum College
SOUTHEAST REGIONAL GROUP: BILOXI, Mississippi, APRIL 25-26.
Loomis H. Toler, Chairman Mississippi State University Rayford J. McLaurin University of Chattanooga Catherine E. Miles Georgia State College Ronald J. Patten Virginia Polytechnic Institute Mervyn W. Wingfield University of South Carolina
SOUTHWEST REGIONAL GROUP: HOUSTON, TEXAS, APRIL, 3-4. Edward L. Summers, Chairman University of Texas Barry L. King University of Houston James Modisette University of Arkansas Wilbur R. Ross Oklahoma State University
WEST REGIONAL GROUP: Los ANGELES, CALIFORNIA, MAY 3.
John W. Buckley, Chairman University of California, Los Angeles Gary M. Cadenhead University of California, Los Angeles A. B. Carson University of California, Los Angeles Allan Feen California State College at Los Angeles Paul A. Grosch Loyola University at Los Angeles D. 0. Jenkins University of Southern California Paul Kircher University of California, Los Angeles Clyde T. Suttle California State College at Long Beach Al Wright San Fernando Valley State College
COMMITTEE ON RELATING THE RECOMMENDATIONS OF HORIZONS FOR A PROFESSION TO THE ACCOUNTING CURRICULUM
The charge of this committee is to analyze the recommendations of Horizons for a Profession, to see how they relate to earlier curriculum recommendations of the Association, and to consider whether changes in the Associ- ation's recommendations are appropriate. George H. Sorter, Chairman University of Kansas Elmer G. Beamer Haskins & Sells Robert I. Beggs General Electric Company John W. Buckley University of California, Los Angeles
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W. Thomas Porter University of Washington John J. Schornack Arthur Young & Company Raynard M. Sommerfeld University of Texas William M. Voss University of Arkansas
RESEARCH ADVISORY COMMITTEE
The charge of this committee is to advise the Director of Research on whether or not proposed research proj- ects merit sponsorship by the Association.
Carl L. Nelson, one year term and Chairman Columbia University Charles T. Zlatkovich, two year term University of Texas Robert N. Anthony, three year term Harvard University David Solomons, ex officio University of Pennsylvania
TME ROLE OF THE, COMPUTER IN ACCOUNTING EDUCATION
The charge of this committee is to assess the role that computers do and should play in accounting education, what should be their effect on specific courses, the overall curriculum, and research by accounting faculty and graduate students.
Gordon B. Davis, Chairman University of Minnesota Wayne S. Boutell University of California, Berkeley Felix Kaufman Lybrand, Ross Bros. & Montgomery Fritz A. McCameron Louisiana State University Andrew McCosh University of Michigan Myron Uretsky Columbia University Thomas H. Williams University of Texas
SCREENING COMMITTEE FOR NOTABLE CONTRIBUTIONS TO ACCOUNTING LITERATURE AWARD
The charge of this committee is to nominate works of exceptional merit for the "Notable Contributions to Accounting Literature" Award, nominations to be made from works published in English during the calendar year 1968.
Neil C. Churchill, Chairman Harvard University J. Herman Brasseaux Louisiana State University F. Sewell Bray Tansley Witt & Co., England Philip Brown The University of Western Australia William L. Campfield University of Illinois Edwin H. Caplan University of New Mexico Ronald Copeland The Pennsylvania State University Donald A. Corbin University of Hawaii T. K. Cowan University of Otago, New Zealand Allan R. Drebin Cornell University Harold C. Edey London School of Economics James 0. Horrigan University of New Hampshire Samuel Laimon University of Saskatchewan Daniel L. McDonald University of Washington Russell L. Mathews The Australian National University John Matthews Simon Frazer University Sybil C. Mobley Florida A & M University Verne E. Odmark Ohio State University Paul A. Pacter New York University William A. Paton, Jr. Florida State University Rudolph W. Schattke American Institute of CPAs George J. Staubus University of California, Berkeley Robert R. Sterling University of Kansas William J. Stewart University of New South Wales
SELECTION COMMITTEE FOR NOTABLE CONTRIBUTIONS TO ACCOUNTING LITERATURE AWARD
This committee will select the winners of the awards for the Notable Contributions to Accounting Literature in 1968 from nominations made by the Screening Committee.
Walter G. Kell, one year term and Chairman University of Michigan Albert B. Carson, one year term University of California, Los Angeles Raymond C. Dein, two year term University of Nebraska Myron J. Gordon, one year term University of Rochester William J. Vatter, three year term University of California, Berkeley
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