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THE ACCOUNTING

REVI EW

Index to Volume LII

1977

Published Quarterly by the

AMERICAN ACCOUNTING ASSOCIATION



AUTHOR INDEX TO VOLUME LII Key No. Author

1 ABDEL-KHALIK, A. RASHAD 2 ABRASSART, A. EUGENE

(AND NEYART) 3 ADAR, ZVI (AND BARNEA

AND LEV) 4 AGRAWAL, SURENDRA P. 5 ALBRECHT, WILLIAM STEVE

(AND JOHNSON, LOOKABILI AND WATSON)

6 ANDERSON, JAMES A,

7 ASHTON, ROBERT H.

8 BAILEY, ANDREW D., JR. (AND CASH AND WHINSTON)

9 BAILEY, ANDREW D. (AND JENSEN)

10 BAKER, C. RICHARD

11 BAKER, DENNIS M. (AND TIESSEN)

12 BARKMAN, ARNOLD

13 BARNEA, AMIR (AND ADAR AND LEV)

14 BARNEA, AMIR (AND RONEN AND SADAN)

15 BASI, BART A. (AND CAREY AND TWARK)

16 BELKAOUI, AHMED

17 BLUM, JAMES D. 18 BODNAR, GEORGE (AND

LUSK) 19 BOTTIN, RONALD R.

20 BRANDON, CHARLES H. (AND JARRETT)

21 BREMSER, WAYNE G. (AND BRENNER AND DASCHER)

22 BRENNER, VINCENT C. (AND BREMSER AND DASCHER)

23 BRIEF, RICHARD P. 24 BROMWICH, MICHAEL

25 BURNS, DAVID C. (AND HAGA)

26 BURTON, ERIC JAMES 27 CALL, WILLIAM L.

28 CAPETTINI, ROBERT (AND

SALAMON)

Title

Advertising Effectiveness and Accounting Policy: A Reply.... Probabilistic Testing and the Evaluation of Student Performance..

A Comprehensive Cost-Volume-Profit Analysis Under Uncertainty

Accounting for the Impact of Inflation on a Business Enterprise ... A Comparison of the Accuracy of Corporate and Security Analysts'

Forecasts of Earnings: A Comment.

The Potential Impact of Knowledge of Market Efficiency on the Legal Liability of Auditors................................

Objectivity of Accounting Measures: A Multirule-Multimeasurer Approach . ...................................

A Survey of Techniques for Auditing EDP-Based Accounting In- formation Systems......................................

The Two-Dimensional Time Frame of Common Dollar Statements

Management Strategy in a Large Accounting Firm .............. Human Information Processing, Decision Style Theory and Ac-

counting Information Systems: A Comment. Within-Item Variation: A Stochastic Approach to Audit Uncer-

tainty ....................................... A Comprehensive Cost-Volume-Profit Analysis Under Uncertainty

Classificatory Smoothing of Income with Extraordinary Items: A Reply ....... .

A Comparison of the Accuracy of Corporate and Security Analysts' Forecasts of Earnings: A Comment .........................

The Primacy-Recency Effect, Ego Involvement and the Acceptance of Accounting Techniques .....................

Newly Emerging Standards of Auditor Responsibility: A Comment Motivational Considerations in Cost Allocation Systems: A Condi-

tioning Theory Approach .................... An Investigation of the Relationship of the Protestant Ethic Value to

Success in Accounting Courses............................ Experimenting with Students' Ability to Forecast................

The Feasibility of Professional Schools: An Empirical Study......

The Feasibility of Professional Schools: An Empirical Study......

A Note on "Rediscovery" and the Rule of 69................... The Use of Present Value Valuation Models in Published Accounting

Reports ..................... Much Ado About Professionalism: A Second Look at Accounting..

Toward a Theory of Corporate Social Accounting: A Comment... General Versus Specific Price-Level Adjustments: A Graphic

Analysis............................................... Internal Versus External Acquisition of Services When Reciprocal

Services Exist............................................

Page

264 939

137

789

736

417

567

813

229

576

984

450 137

525

741

252 257

857

479 697

465

465

810

587 705

971

222

690



Key No. A author Title Page

29

30

31

32

33 34

35

36

37 38 39

40

41

42

43

44

45 46

47

48

49

50

51

52

53

54

55

CAREY, KENNETH J. (AND

BASI AND TWARK)

CASH, JAMES I., JR. (ANI BAILEY AND WHINSTON)

CASTELLANO, JOSEPH F. (AND ROEHM)

CATALANELLO, RALPH F. (AND WEGENER AND ZIKMUND)

CAUSEY, DENZIL Y., JR. CHANDRA, GYAN

CHEN, KUNG H. (ANt) LAMBERT)

CHURCHILL, NEIL C. (AND SHANK)

CUSHING, BARRY F". DANOS, PAUL

DASCHER, PAUL E. (AND BREMSER AND BRENNER)

DILLEY, STEVEN

(AND WHEATLEY)

DRIVER, MICHAEL J. (AND MOCK)

EVEREST, GORDON C.

(AND WEBER) FERRARA, WILLIANI L.

FERRIS, KENNETH R.

FLESHER, DALE L. FORAN, MICHAEL F.

FOSTER, GEORGE

FRAKES, ALBERT H.

GIBBINS, MICHAEL

GIBBS, THOMAS E.

GRINNEL, D. JACQUE

GROVE, HUGH D. (AND

SORENSEN) HAGA, WILLIAM J.

(AND BURNS) HAKANSSON, NILS H.

HAMLEN, SUSAN S. (AND HAMLEN AND TSCHIRHART)

A Comparison of the Accuracy of Corporate and Security Analysts Forecasts of Earnings: A Reply...........................

A Survey of Techniques for Auditing EDP-Based Accounting In- formation Systems.......................................

Research in Behavioral Accounting Courses: An Approach .......

The Accounting Student's Job-Rating Criteria: An Experiment....

Newly Emerging Standards of Auditor Responsibility: A Reply. . . A Study of the Consensus on Disclosure among Public Accountants

and Security Analysts: A Reply............................. A Study of the Consensus on Disclosure Among Public Accountants

and Security Analysts: An Alternative Interpretation. Variance Analysis: A Management Oriented Approach .

On the Possibility of Optimal Accounting Principles ............. A Revolution in Accounting Thought?: A Comment .... The Feasibility of Professional Schools: An Empirical Study., .

Tax Considerations in Research Grants to Faculty .............

Human Information Processing, Decision Style Theory and Ac- counting Information Systems: A Reply .....................

A Relational Approach to Accounting Models..................

Probabilistic Approaches to Return on Investment and Residual Income ............................. .......................

A Test of the Expectancy Theory of Motivation in an Accounting Environment. .....................................

Advertising Effectiveness and Accounting Policy: A Comment.... An Experimental Study of the Effects of Participation, Authoritar-

ianism and Feedback on Cognitive Dissonance in a Standard Setting Situation: A Reply .................................

Quarterly Accounting Data: Time-Series Properties and Predictive- Ability Results......................................

Introductory Accounting Objectives and Intermediate Accounting Performance .............................................

Classificatory Smoothing of Income with Extraordinary Items: Re- search Implications ....................................

A General Theory of Evidence as the Conceptual Foundation in Auditing Theory: A Comment ..............................

Using Linear Programming to Compare Direct and Absorption Costing .................................................

Cost-Outcome and Cost-Effectiveness Analysis: Emerging Non- profit Performance Evaluation Techniques..................

Much Ado About Professionalism: A Second Look at Accounting..

Interim Disclosure and Public Forecasts: An Economic Analysis and a Framework for Choice...................................

The Use of Core Theory in Evaluation of Joint Cost Allocation Schemes .................................................

741

813 211

729

259

513

508 950

308 746 465

915

988 340

597

605 261

762

200

516

751

485

658 705

396

616



Key No. Author Title Page

56 HAMLEN, WILLIAM A., JR. (HAMLEN AND

TSCHIRHART) 57 HANSEN, DON R. (AND

SHAFTEL)

58 HARIED, ANDREW H. (AND SMITH)

59 HARRELL, ADRIAN M.

60 HARRIS, JOHN K. (AND JARNAGIN)

61 HAYES, DAVID C.

62 HOFSTEDT, THOMAS R. (AND HUGHES)

63 HUGHES, G. DAVID (AND HOFSTEDT)

64 HUGHES, JOHN S.

65 JARNAGIN, BILL D. (AND HARRIS)

66 JARRETT, JEFFREY E. (AND BRANDON)

67 JENSEN, DANIEL L. 68 JENSEN. DANIEL L. (AND

BAILEY)

69 JOHNSON, ORACE (AND ALBRECHT, LOOKABILL AND WATSON)

70 KAPLAN, ROBERT S.

71 KIGER, JACK E. (AND

WILCOX AND WILLIAMS)

72 KISSINGER, JOHN N.

73 KREISER, LARRY

74 LAMBERT, S. J. (AND CHEN)

75 LEININGER, WAYNE E. 76 LESSARD, DONALD R.

(AND LORANGE) 77 LEV, BARUCH (AND ADAR

AND BARNEA) 78 LOOKABILL, LARRY L. (AND

ALBRECHT, JOHNSON AND

WATSON) 79 LORANGE, PETER (AND

LESSARD) 80 LUSK, EDWARD J. (AND

BODNAR) 81 MAGEE, ROBERT P. 82 MAGEE, ROBERT P.

83 MARTIN, DONALD D.

The Use of Core Theory in Evaluation of Joint Cost Allocation Schemes........... 6 ... .

Sampling for Integrated Auditing Objectives ....................

Exchange of Nonmonetary Assets: An Interpretation Problem ....

The Decision-Making Behavior of Air Force Officers and the Man- ment Control Process ............................ .

Teaching with Multiple Choice Questions. . v

The Contingency Theory of Managerial Accounting............. An Experimental Study of the Judgment Element in Disclosure

Decisions......... .................................... An Experimental Study of the Judgment Element in Disclosure Deci-

sions.................................................... Optimal Internal Audit Timing............................... Teaching with Multiple Choice Questions ......................

Experimenting with Students' Ability to Forecast................

A Class of Mutually Satisfactory Allocations.................. The Two-Dimensional Time Frame of Common Dollar Statements

A Comparison of the Accuracy of Corporate and Security Analysts' Forecasts of Earnings: A Comment .........................

Purchasing Power Gains on Debt: The Effect of Expected and Un- expected Inflation ......................................

Intra-period Income Tax Allocation with Differential Rates......

A General Theory of Evidence as the Conceptual Foundation in Auditing Theory: Some Comments and Extensions............

Maintaining and Improving the Audit Competence of CPAs: CPA and Selected User Reaction...............................

A Study of the Consensus on Disclosure Among Public Accountants and Security Analysts: An Alternative Interpretation..........

Opportunity Costs: Some Definitions and Examples............. Currency Changes and Management Control: Resolving the Cen-

tralization/Decentralization Dilemma....................... A Comprehensive Cost-Volume-Profit Analysis Under Uncertainty

A Comparison of the Accuracy of Corporate and Security Analysts' Forecasts of Earnings: A Comment ........................

Currency Changes and Management Control: Resolving the Cen- tralization/Decentralization Dilemma.......................

Motivational Considerations in Cost Allocation Systems: A Condi- tioning Theory Approach................................

Cost Control with Imperfect Parameter Knowledge.............. The Usefulness of Commonality Information in Cost Control Deci-

sions.................................................... Professor's Home Office Expenses: A Recent Development and

Economic Extension ......................................

616

109

958

833 930

22

379

379 56

930

697

842 229

736

369 716

322

427

508 248

628 137

736

628

857 190

869

492



Key No. Author Title Page

84 MATULICH, SERGE (AND NIKOLAI AND OLSON)

85 MAUTZ, ROBERT K. (AND PREVITS)

86 MILLAR, JAMES A. 87 MISIEWICZ, KEVIN M.

88 MOCK, THEODORE J. (AND DRIVER)

89 MCINTYRE, EDWARD V. 90 NEWTON, LAUREN K. 91 NEYART, CHARLES A., JR.

(AND ABRASSART) 92 NIKOLAI, LOREN A. (AND

MATULICH AND OLSON) 93 OLSON, STEVAN K. (AND

MATULICH AND NIKOLAI) 94 PARKER, JAMES E. 95 PAWLICZEK, RONALD B.

96 PEASNELL, K. V. 97 PERAGALLO, EDWARD 98 PETRI, ENRICO

(AND SEAGLE) 99 PIPER, ROSWELL M.

100 PREVITS, GARY JOHN (AND MAUTZ)

101 REVSINE, LAWRENCE (AND THIES)

102 RIGGS, A. JAMES

103 ROCKNESS, HOWARD 0.

104 ROEHM, HARPER A. (AND CASTELLANO)

105 RONEN, JOSHUA

106 RONEN, JOSHUA (AND BARNEA AND SADAN)

107 SADAN, SIMCHA (AND BARNEA AND RONEN)

108 SALAMON, GERALD L. (AND CAPETTINI)

109 SAN MIGUEL, JOSEPH G. 110 SAVICH, RICHARD S. 111 SCHNEPPER, JEFF A.

112 SCHWIEGER, BRADLEY J.

113 SEAGLE, JOHN P. (AND PETRI)

114 SHAFTEL, TIMOTHY L. 115 SHANK, JOHN K.

(AND CHURCHILL)

Earnings Per Share: A Flow Chart Approach to Teaching Concepts and Procedures. ..........................................

Eric Kohler: An Accounting Original.........................

Split or Dividend: Do the Words Really Matter?................ A Macro-case Analysis Approach to Tax Research .............. Human Information Processing, Decision Style Theory and Ac-

counting Information Systems: A Reply ..................... Present Value Depreciation and the Disaggregation Problem..... The Risk Factor in Materiality Decisions..................... Probabilistic Testing and the Evaluation of Student Performance. .



Impact of Price-Level Accounting........................... The Effect of Different Scoring Plans on Student Performance in an

Elementary Accounting Course............................. A Note on the Discounted Present Value Concept............... The Ledger of Jachomo Badoer.............................. Gift vs. Estate Transfer: The Method of Equated Rates ..........

The Joint Variance: A Comment............................. Eric Kohler: An Accounting Original.........................

Capital Expenditures Data for Inflation Accounting Studies. ... ..

An Experimental Study of the Effects of Participation, Authoritar- ianism and Feedback on Cognitive Dissonance in a Standard Setting Situation: A Comment ............................

Expectancy Theory in a Budgetary Setting: An Experimental Examination ............................................

Research in Behavioral Accounting Courses: An Approach ....

The Effect of Insider Trading Rules on Information Generation and Disclosure by Corporations..............................

Classificatory Smoothing of Income with Extraordinary Items: A Reply..................................................

Classificatory Smoothing of Income with Extraordinary Items: A Reply..................................................

Internal versus External Acquisition of Services When Reciprocal Services Exist............................................

The Reliability of R&D Data in COMPUSTAT and 10-K Reports. The Use of Accounting Information in Decision Making .......... The Accountant's Liability under Rule lOb-5 and Section 10(b) of

the Securities Exchange Act of 1934: The Hole in Hochfelder.. A Summary of Accounting for and Reporting on Accounting

Changes............................................... Gift vs. Estate Transfer: The Method of Equated Rates ..........

Sampling for Integrated Auditing Objectives................. Variance Analysis: A Management Oriented Approach.........

233 301

52 935

988 162 97

939

233

233 69

721 186 881 124

527 301

216

759

893 211

438

525

525

690 638 642

653

946 124

109 950



KeY No. Author Title Page

116 SLAVIN, NATHAN S.

117 SMITH, RALPH E. (AND HARIED)

118 SORENSEN, JAMES E. (AND GROVE)

119 STOLLE, CARLTON D.

120 THIES, JAMES B. (AND REVSINE)

121 TIDWELL, VICTOR H. (AND WYNDELTS)

122 TIESSEN, PETER (AND BAKER)

123 TIPGOS, MANUEL A. 124 TOBA, YOSHIHIDE

125 TOMASSINI, LAWRENCE A.

126 TSCHIRHART, JOHN T. (AND HAMLEN AND HAMLEN)

127 TWARK, RICHARD D. (AND BASI AND CAREY)

128 WARREN, CARL S.

129 WATSON, DAVID J. H. (AND ALBRECHT, JOHNSON AND WATSON)

130 WEBER, RICHARD P. 131 WEBER, RON (AND

EVEREST) 132 WEGENER, STEVE M. (AND

CATALANELLO AND ZIKMUND)

133 WELLS, M. C. 134 WEYGANDT, JERRY J. 135 WHEATLEY, JOHN J. (AND

DILLEY) 136 WHINSTON, ANDREW B.

(AND BAILEY AND CASH) 137 WILCOX, JAMES B. (AND

KIGER AND WILLIAMS) 138 WILLIAMS, JAN R. (AND

KIGER AND WILCOX) 139 WILLIS, EUGENE 140 WILLIS, EUGENE 141 WRIGHT, WILLIAM F. 142 WYMAN, HAROLD E. 143 WYNDELTS, ROBERT W.

(AND TIDWELL) 144 ZIKMUND, WILLIAM G. (AND

CATALANELLO AND WEGENER)

The Elimination of "Scienter" in Determining the Auditor's Statu- tory Liability...........................................

Exchange of Nonmonetary Assets: An Interpretation Problem ....

Cost-Outcome and Cost-Effectiveness Analysis: Emerging Non- profit Performance Evaluation Techniques..................

Perceived Differences among Public Accounting Firms Which Affect Job Choices.....................................

Capital Expenditures Data for Inflation Accounting Studies.......

Graduate Tax Education in AACSB Schools: Where We Stand Today ..................................................

Human Information Processing, Decision Style Theory and Ac- counting Information Systems: A Comment ..................

Toward a Theory of Corporate Social Accounting: A Comment... A General Theory of Evidence as the Conceptual Foundation in

Auditing Theory: A Reply................................. Assessing the Impact of Human Resource Accounting: An Experi-

mental Study of Managerial Decision Preferences............. The Use of Core Theory in Evaluating Joint Cost Allocation

Schemes............................................... A Comparison of the Accuracy of Corporate and Security Analysts'

Forecasts of Earnings: A Reply............................. Characteristics of Firms Reporting Consistency Exceptions-A

Cross-Sectional Analysis.................................. A Comparison of the Accuracy of Corporate and Security Analysts'

Forecasts of Earnings: A Comment.......................

Misleading Tax Figures-A Problem for Accountants.......... A Relational Approach to Accounting Models..................

The Accounting Student's Job-Rating Criteria: An Experiment. ..

A Revolution in Accounting Thought?: A Reply................ Valuation of Stock Option Contracts......................... Tax Considerations in Research Grants to Faculty..............

A Survey of Techniques for Auditing EDP-Based Accounting In- formation Systems......................................

Intraperiod Income Tax Allocation with Differential Rates.......

Intraperiod Income Tax Allocation with Differential Rates .......

The Amount of Charitable Contribution of Property............. Computation of Gain on Disposition of Section 1250 Property.... Financial Information Processing Models: An Empirical Study.... Standardized Debt Coverage Ratios........................... Graduate Tax Education in AACSB Schools: Where We Stand

Today .................................................. The Accounting Student's Job-Rating Criteria: An Experiment....

360 958

658

474 216

963

984 977

756

904

616

741

150

736

172 340

729

748 40

915

813 716

716

498 727 676 503

963 729



BOOK REVIEWS Ke~r No. Aurhor

145 Anthony 146 Arens and Loebbecke 147 Baxter 148 Brief 149 Buckley, Buckley and

Chiang 150 Burns

151 Burns and Hendrickson. Editors

152 Carlson

153 Carmichael and Makela. Editors

154 Causey

155 Chambers

156 Chastney

157 Cook and Winkle 158 Cowan and Kenley 159 Craig 160 Defliese, Johnson and

MacLeod 161 dePaula and Attwood 162 Estes 163 Federal Tax Division of the

AICPA 164 Federal Tax Division of the

AICPA 165 Flesher 166 Fremgen 167 G.A.O.

168 Garner 169 Garrison

170 Goldstein 171 Gordon. Miller and

M intzberg 172 Hermanson. Loeb, Saada

.nd Strawser 173 Holmes and Overmyer 174 Hopwood 175 Ijiri 176 Kirkman

177 Knight. Previts. and Ratcliffe

178 Lamden, Gerboth and Mc Rae

179 Lawler and Rhode

Title

Essentials of Accounting Auditing: An Integrated Approach Accounting Values and Inflation The History of Accounting Research Methodology and Business

Decisions Accounting Standards and Internal

Finance The Accounting Sampler, 3rd Ed.

Financial Efficiency Model: Long-Range Financial Planning

Corporate Financial Reporting: The Bene- fits and Problems of Disclosure

Duties and Liabilities of the CPA, Re- vised Ed.

Current Cost Accounting-A Critique of the Sandilands Report

True and Fair View-History, Meaning and the Impact of the 4th Directive

Auditing: Philosophy and Technique Case Studies in Financial Accounting Counting Things and Magic Rings Montgomery's Auditing

Auditing Principles and Practice Corporate Social Accounting Elimination of the Double Tax on Divi-

dends Estate and Gift Tax Reform

Operations Auditing in Hospitals Accounting for Managerial Analysis Evaluating Governmental Performance:

Changes and Challenges for the GAO Evolution of Cost Accounting to 1925 Managerial Accounting: Concepts for

Planning, Control, Decision-Making Index to Federal Tax Articles Normative Models in Managerial Deci-

sion- Making Auditing Theory and Practice

Basic Auditing Accounting and Human Behavior Theory of Accounting Measurement Inflation Accounting: A Guide for Non-

Accountants A Reference Chronology of Events Sig-

nificant to the Development of Accoun- tancy in the United States

Accounting for Depreciable Assets

Information and Control in Organizations

Reviewer

ROBERT ROGOWSKI ALAN J. WINTERS DALE BUCKMASTER MAURICE MOONITZ JAMES C. MCKEOWN

EDWIN C. BOMELI

HORACE R. GIVENS

HARLEY M. COURTNEY

PAUL DANOS

C. RICHARD BAKER

MARIE E. DUBKE

RICHARD A. EPAVES

JOSEPH J. JOSEPH, JR. DHIA D. ALHASHIM JAMES W. PATTILLO DENZIL Y. CAUSEY, JR

BART WARD NEIL C. CHURCHILL

VIRGINIA HUNTINGTON

VIRGINIA HUNTINGTON

RoY E. BAKER FRANK COLLINS WILLIAM G. SHENKIR

DORIS M. COOK W. ELBERT JONES

DON C. MARSHALL CYRIL R. TOMKINS

VIRGINIA A. NICHOLS

GLYN W. HANBERY

NABIL ELIAS JAMES WESLEY DESKIN5 HOMER A. BROWN

MICHAEL CHATFIELD

ISAAC N. REYNOLDS

JERRY DERMER

Page

991 539 277 768 540

922

993

542

993

995

995

278

279 542 280 543

773 282 774

774

545 284 283

996 285

287 545

288

997 999 289 291

775

546

548



Key No. Author Title Reviewer Page

180 Lee

181 Leo, Bassett and Kachline 182 Lucas

183 Lynch and Williamson 184 Maxwell and Mason

185 Matz and Usry 186 Metcalf and Titard 187 Metcalf and Titard 188 Mock

189 Moore and Jaedicke 190 Mukerji and Roy 191 Newton

192 Nikolai, Bazley, and Brummet

193 Pattillo

194 Pomerantz and Suelflow

195 Prindl 196 Robertson 197 Rueschhoff

198 Schiff and Sorter, Editors

199 Shank

200 Sherwood

201 Simini

202 Skousen 203 Slavin and Reynolds 204 Sommerfeld, Anderson

and Brock 205 Sommerfeld and Streuling 206 Stidger and Stidger

207 tenHave 208 Thacker 209 Tierney and Hoffman

210 Tracy

211 Tummala and Henshaw

212 Union Europeene des Ex- perts Comptables Eco- nomiques et Financiers (UE.C.)

Income and Value Measurement: Theory and Practice

Financial Aspects of Private Pension Plan The Implementation of Computer-Based

Models Accounting for Management Social Responsibility and Canada's Larg-

est Corporations Cost Accounting: Planning and Control Principles of Accounting Introduction to Accounting Measurement and Accounting Informa-

tion Criteria Managerial Accounting Studies in Accounting Theory Bankruptcy and Insolvency Accounting:

Practice and Procedure The Measurement of Corporate Environ-

mental Activity The Concept of Materiality in Financial

Reporting Allowance for Funds Used during Con-

struction Foreign Exchange Risk Auditing International Accounting and Financial

Reporting Proceedings of the Conference on Topical

Research in Accounting Price Level-Adjusted Statements and

Managment Decisions How Corporate and Municipal Debt is

Rated Cost Accounting Concepts for Nonfinan-

cial Executives An Introduction to the SEC Basic Accounting, 3rd Ed. An Introduction to Taxation, 1917

Edition Tax Research Techniques Inflation Management: 100 Practical

Techniques for Business and Industry The History of Accountancy Accounting Principles Federal Financial Management: Account-

ing and Auditing Practices Fundamentals of Management Account-

ing Concepts and Applications of Modern

Decision Models Lexique U.E.C.

A. D. Barton

G. EDWARD PHILIPS DAVID H. LUTHY

JOHN P. BUTLER

SARA H. DINIUS

SHIRISH B. SETH LUCILLE E. LAMMERS LUCILLE E. LAMMERS DON VICKREY

MOHAMED ONSI RICHARD G. SCHROEDER DANIEL E. O'KEEFE

FLOYD A. BEAMS

LARRY LOOKABFLL

HOWARD W. WRIGHT

SAMUEL R. SAPIENZA ALBERT H. FRAKES PHILIP C. CHENG

RICHARD J. MURDOCK

MICHAEL BOUR.N

MARTIN L. GOSMAN

RAY H. GARRISON

BRADLEY J. SCHWIEGER KEITH BRYANT JR FRANK E. WATKINS JR

PHILIP M. MULVIHILL HAROLD E. WYMAN

RICHARD P. BRIEF EDWARD J. GRESS JANET K. MESSING

PAUL A. DIREKS

LESTER E. HEITGER

RICHARD H. HOMBURGER

549

292 551

776 1000

552 553 553

1001

555 293 556

777

779

557

558 294

1003

1004

780

1005

,006

559

559 781

560 562

295

563

297



Key No. Althor Title Reviewer Page 213 Walgenback, Dittrich and Principles of Accounting WILLIAM R. CRON 564

Hanson 214 Weinstein, Schechtman SEC Compliance: Financial Reporting GARY JOHN PREVITS 782

and Walker and Forms 215 Welsch Budgeting: Profit Planning and Control LAWRENCEJ. BENNINGER 1011 216 Welsch, Zlatkovich and Intermediate Accounting ROBERT H. RAYMOND 783

White 217 Wilson Cost Control Handbook G. G. NEFFINGER 298 218 Yu The Structure of Accounting Theory MARVIN CARLSON 785

DEPARTMENTS AND ASSOCIATION ITEMS Education Research ................ JAY M. SMITH, JR. 200, 465, 690, 915 Book Reviews ........ . ................. GERALDINE F. DoMINIAK 277, 539, 768, 991 American Accounting Association

Committees for 1975-1976 ................................................... 266, 536 Editorial Policy ............................................ 534 Editor's Notices ....................................................... 765

Key Word Index .......... 1022

KEY WORD INDEX

NUMBERS IN THE KEY WORD INDEX relate to- boldface numbers in the author index which is listed alphabetically by author.

A

Absorption Costing, 51 Accounting Changes, 112, 128 Accounting Education, 16, 19, 21, 31, 48, 60, 73,

95, 119, 121 Accounting Information Systems, 8, 11, 41, 42 Accounting Measures, 7, 42 Accounting Policy, 1, 24, 37, 45, 112 Accounting Profession, 25 Accounting Thought, 37, 38, 133 Advertising Effectiveness, 1, 45 Allocations, 18, 55, 67, 71 Audit Competence, 73 Audit Evidence, 50, 72, 124 Audit Sampling, 12, 57 Audit Theory, 50, 57, 72, 124 Audit Timing, 64 Audit Uncertainty, 12 Auditing of EDP Systems, 8, 30 Auditor's Liability, 6, 111, 116 Auditor's Responsibility, 17, 33

B

Badoer, Jachomo, 97 Behavioral Accounting Education, 31 Breakeven Analysis, 3 Budgeting, 103

C

Charitable Contributions, 139 Capital Expenditures, 101

Centralization/Decentralization, 76 Classificatory Smoothing, 14, 49 Cognitive Dissonance, 46, 102 Common Dollar Statements, 9 Compustat, 109 Computor Based Systems, 30, 42 Conditioning Theory, 18 Consistency, 112, 128 Contingency Theory, 61 Continuing Education, 73 Core Theory, 55 Corporate Social Accounting, 26, 123 Cost Allocation, 18, 28, 55, 67 Cost Control, 81, 82 Cost-Effectiveness, 118 Cost Variances, 81 C-V-P Analysis, 3

D

Debt Coverage, 142 Decentralized Control, 76 Decision Making, 11, 41, 54, 59, 110, 125, 141 Depreciation, 89 Direct Costing, 51 Disclosure, 34, 35, 62, 105 Discounted Present Value, 96

E

Earnings Forecasts, 5 Earnings Per Share, 84 Elementary Accounting, 48, 95



Estate Tax, 98 Exchange Rates, 76 Expectancy Theory, 44, 103 Extraordinary Items, 14, 49

F

Financial Ratios, 142 Forecast Accuracy, 5, 15, 20 Forecasts, 5, 15, 20, 54 Foreign Exchange, 76

G

Gift Tax, 98

H

History, 23, 85, 97 Hochfelder, 111, 116 Home Office Expense, 83 Human Information Processing, 11, 41, 62, 141 Human Resource Accounting, 125

I

Income Smoothing, 14, 49 Internal Auditing, 64 Inflation Accounting, 4, 70, 101 Information Systems, 8, 30, 42 Insider Trader Rules, 105 Interim Disclosure, 54 Intermediate Accounting, 48

J

Joint Costs, 55, 67 Joint Variance, 99 Judgment, 62

K

Kohler, Eric, 85

L

Linear Programming, 51

M

Management Accounting, 42, 61, 76 Management Control, 59, 76 Management Strategy, 10 Market Efficiency, 6 Materiality, 62, 90 Motivation, 18, 44, 80

N

Nonmonetary Assets, 58 Nonprofit Organizations, 118

0

Objectivity, 7

Opportunity Costs, 75

P

Performance Evaluation, 52, 118 Predictive Ability Criterion, 47 Present-Value Accounting, 24, 89, 96 Price-Level Accounting, 27, 70, 94 Primary-Recency Effect, 16 Probabilistic Testing, 2 Professional Schools, 21 Professionalism, 25 Professorial Expenses, 40, 83 Protestant Ethic, 19 Public Accounting Firms, 10, 119 Purchasing Power, 70

Q Quarterly Earnings, 47

R

Reciprocal Allocations, 28 Reporting, 128 Research and Development, 109 Research Grants, 40 Residual Income, 43 Return on Investment, 43 Risk, 90 Rule of 69, 23

S

Security Analysts, 5, 15, 34, 35 Service Departments, 28 Social Accounting, 26, 123 Social Choice, 37 Stock Dividend, 86 Stock Options, 134 Stock Split, 86 Student Examinations, 60, 91, 95 Student Job Choice, 32, 119, 144 Student Performance, 2, 48, 60, 95

T

Tax, 40, 83, 87, 98, 121, 131, 139, 140 Tax Allocation, 71 Tax Education, 121 Tax Research, 87 10K, 109 Time Series Properties of Earnings, 47 Transfer Pricing, 76

V

Variance Analysis, 36, 81, 82, 99

W

Within-Item Variation, 12



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