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Volume Information Source: The Accounting Review, Vol. 50, No. 4 (Oct., 1975) Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/245229 . Accessed: 12/06/2014 22:40 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 62.122.79.69 on Thu, 12 Jun 2014 22:40:44 PM All use subject to JSTOR Terms and Conditions
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Page 1: Volume Information

Volume InformationSource: The Accounting Review, Vol. 50, No. 4 (Oct., 1975)Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/245229 .

Accessed: 12/06/2014 22:40

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].

.

American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to TheAccounting Review.

http://www.jstor.org

This content downloaded from 62.122.79.69 on Thu, 12 Jun 2014 22:40:44 PMAll use subject to JSTOR Terms and Conditions

Page 2: Volume Information

ACCOUNTING

Index to Volume L

1975

Published Quarterly by the

AMERICAN ACCOUNTING ASSOCIATION

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Page 3: Volume Information

AUTHOR INDEX TO VOLUME L

Key No. Author Title Page

1 ABDEL-KHALIK, A. RASHAD Advertising Effectiveness and Accounting Policy . .............. 657 2 ABDEL-KHALIK, A. RASHAD Transfer Pricing-A Synthesis: A Reply ....................... 355 3 AIKEN, MAXWELL (AND Modeling Behavioral Interdependencies for Stewardship Reporting 544

BLACKETT AND ISAACS) 4 ALIBER, ROBERT A. Accounting Measures of Foreign Exchange Exposure: The Long

(AND STICKNEY) and Short of It ........................................... 44 5 ANDERSON, JAMES A. Information Interactions and Accounting Information User

Reaction.......................... ..................... 509 6 ANDREWS, WESLEY T., JR. Classifying the Receivable in a Lease Transaction: A Dilemma ... 908

(AND WYMAN) 7 ARANYA, NIssIm The Auditor-Firm Conflict of Interests: A Comment ............ 854

(AND SARELL) 8 ASHTON, ROBERT H. User Prediction Models in Accounting: An Alternative Use ...... 710 9 BAILEY, ANDREW Discriminant Analysis As An Aid to Employee Selection: A Com-

(AND JENSEN) ment ................................................... 588 10 BAREFIELD, RUSSELL M. Segmental Financial Disclosure by Diversified Firms and Security

(AND COMISKEY) Prices: A Comment ....................................... 818 11 BARLEV, BENZION The Auditor-Firm Conflict of Interests: Its Implications for Inde-

(AND GOLDMAN) pendence: A Reply ....................................... 848 12 BARLEv, BENZION The Auditor-Firm Conflict of Interests: Its Implications for Inde-

(AND GOLDMAN) pendence: A Reply ....................................... 857 13 BARNEA, A. (AND The Implementation of Accounting Objectives-An Application

RONEN AND SADAN) to Extraordinary Items ................................... 58 14 BAUMLER, JOHN V. Transfer Pricing: A Behavioral Context ....................... 466

(AND WATSON) 15 BAZLEY, JOHN A Comparison of Published Research and Qualities of Accounting

(AND NIKOLAI) Faculty and Doctoral Programs ............................ 605 16 BAZLEY, JOHN The Organizational Set Prestige Ranking and Its Impact Upon

(AND NIKOLAI) Accounting Department Faculties .......................... 881 17 BEDFORD, NORTON M. The Contributions of A. C. Littleton to Accounting Thought and

(AND ZIEGLER) Practice ................................................. 435 18 BEIDLEMAN, CARL R. Income Smoothing: The Role of Management: A Reply .......... 122 19 BELKAOUI, AHMED Learning Order and Acceptance of Accounting Techniques..... 897 20 BENTZ, WILLIAM F. Learning Transfer in Professional Education for Accounting . . 370 21 BESHARA, R. L. Price-Level Restated Accounting and the Measurement of Inflation

Gains and Losses: A Comment .582 22 BILDERSEE, JOHN S. The Association Between a Market Determined Measure of Risk

and Alternative Measures of Risk .81 23 BLACKETT, L. (AND Modeling Behavioral Interdependencies for Stewardship Reporting 544

AIKEN AND ISAACS) 24 BOATSMAN, J. An Example of Controlling the Risk of a Type II Error for Sub-

(AND CROOCH) stantive Tests in Auditing ................................. 610 25 BODNAR, GEORGE Reliability Modeling of Internal Control Systems ............... 747

26 BRADFORD, WILLIAM D. Price-Level Restated Accounting and the Measurement of Inflation Gains & Losses: A Reply .586

27 BREMSER, WAYNE G. The Earnings Characteristics of Firms Reporting Discretionary Accounting Changes .563

28 BRIEF, RICHARD P. The Accountant's Responsibility in Historical Perspective . 285

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Page 4: Volume Information

Key No. Author Title Page

29 BRODEN, BARRY C. The Masters Degree in Taxation: An Academic Survey .......... 170 (AND LUBELL)

30 BUCKMASTER, DALE Implications of "Volatility in Quarterly Accounting Data: A Com- (AND HASSLER) ment .................................................... 127

31 BUZBY, STEPHEN L. Extending the Applicability of Probabilistic Management Planning and Control Models: A Reply .832

32 CALL, WILLIAM L. Quadratic Cost-Volume Relationship and Timing of Demand Information: A Comment .................................. 133

33 CERF, ALAN ROBERT Accounting for Retail Land Sales ............................. 451 34 CHADWICK, LESTER W. The Sequencing of Examination Questions and Its Effects on

(AND PARETTA) Student Performance ..................................... 595 35 CHATFIELD, MICHAEL THE ACCOUNTING REVIEW's First Fifty Years .................. 1 36 CHEN, RAYMOND S. The Treasury Stock Method and Conventional Method in Recipro-

cal Stockholdings-An Amalgamation: A Comment ........... 359 37 CHEN, ROSITA S. Social and Financial Stewardship ............................. 533 38 CHESLEY, G. R. Elicitation of Subjective Probabilities: A Review ............... 325 39 CHURCHILL, NEIL C. Accounting for Affirmative Action Programs: A Stochastic Flow

(AND SHANK) Approach ................................................ 643 40 COLLINS, FRANK Personality Tendencies and Learning Modes in Elementary

(AND McNEILL) Accounting .............................................. 888 41 COMISKEY, EUGENE E. Segmental Financial Disclosure by Diversified Firms and Security

(AND BAREFIELD) Prices: A Comment ....................................... 818 42 CORCORAN, A. WAYNE Isolating Accounting Variances via Partitioned Matrices........ . 184

(AND LEININGER) 43 CORLESS, JOHN C. Assessing Prior Distributions for Applying Bayesian Statistics in

Auditing: A Reply .158 44 CROOCH, G. An Example of Controlling the Risk of a Type II Error for Sub-

(AND BOATSMAN) stantive Tests in Auditing ............... ................... 610 45 CRUMBLEY, D. LARRY Use of Human Resource Accounting in Taxation ............... 112

(AND SAVICH) 46 CUSHING, BARRY E. A Further Note on the Mathematical Approach to Internal Control 151 47 DEAKIN, EDWARD B. A Survey of Curriculum Topics Relevant to the Practice of Man-

(AND SUMMERS) agement Accounting ...................................... 380 48 DERMER, JERRY The Role of Behavioral Measures in Accounting for Human Re-

(AND SIEGEL) sources: A Reply ......................................... 579 49 DRIVER, MICHAEL Human Information Processing, Decision Style Theory and Ac-

(AND MOCK) counting Information Systems ............................. 490 50 DYCKMAN, THOMAS R. The Effects of Restating Financial Statements for Price-Level

Changes: A Comment ..................................... 796 51 EDWARDS, EDGAR 0. The State of Current Value Accounting ........................ 235 52 ELAM, RICK The Effect of Lease Data on the Predictive Ability of Financial

Ratios................................................. 25 53 ESKEW, ROBERT K. An Examination of the Association Between Accounting and Share

Price Data in the Extractive Petroleum Industry ............. 316 54 FALK, HAIM Assessing Industry Risk by Ratio Analysis .................... 758

(AND HEINTZ) 55 FERRARA, WILLIAM (AND Extending the Applicability of Probabilistic Management Planning

HAYYA AND SANIGA) and Control Models: A Comment .......................... 826 56 FORD, ALLEN Travel Expenses for a Visting Professor ....................... 338 57 FOSTER, GEORGE Accounting Earnings and Stock Prices of Insurance Companies . 686 58 GOLDMAN, ARIEH The Auditor-Firm Conflict of Interests: Its Implications for Inde-

(AND BARLEV) pendence: A Reply .. ..................................... 848 59 GOLDMAN, ARIEH The Auditor-Firm Conflict of Interests: Its Implications for Inde-

(AND BARLEV) pendence: A Reply ....................................... 857

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Page 5: Volume Information

Key No. Author Title Page

60 GREER, WILLIS R. Theory Versus Practice in Risk Analysis: A Reply .839 (AND SKEKEL)

61 HAGERMAN, ROBERT L. A Test of Government Regulation of Accounting Principles . 699 62 HASSLER, EUGENE C. Implications of " Volatility in Quarterly Accounting Data": A

(AND BUCKMASTER) Comment ............................................... 127 63 HAWTHORNE, W. H. A Quantitative Approach to the Illustration of the Percentage-of-

(AND HERRING) Completion Method ...................................... 615 64 HAYYA, JACK (AND Extending the Applicability of Probabilistic Management Planning

FERRARA AND SANIGA) and Control Models: A Comment.... ....................... 826 65 HEINTZ, JAMES A. Assessing Industry Risk by Ratio Analysis .................... 758

(AND FALK) 66 HEINTZ, JAMES A. The Effects of Restating Financial Statements for Price-Level

Changes: A Reply .809 67 HERRING, H. C. A Quantitative Approach to the Illustration of the Percentage-of-

(AND HAWTHORNE) Completion Method ...................................... 615 68 HILLIARD, JImmY E. Cost-Volume-Profit Analysis Under Uncertainty: A Log Normal

(AND LEITCH) Approach ................................................ 69 69 HOSKINS, C. G. Theory Versus Practice in Risk Analysis: An Empirical Study:

A Comment .835 70 IJIRI, YUJI (AND ITAMI) Quadratic Cost-Volume Relationship and Timing of Demand In-

formation: A Reply ....................................... 138 71 IMHOFF, EUGENE A., JR. Income Smoothing: The Role of Management: A Comment...... 118 72 ISAACS, G. (AND Modeling Behavioral Interdependencies for Stewardship Reporting 544

AIKEN AND BLACKETT)

73 ISHIKAWA, AKIRA A Mathematical Approach to the Analysis and Design of Internal Control Systems: A Brief Comment .148

74 ITAMI, HIROYUJI Quadratic Cost-Volume Relationship and Timing of Demand (AND IJIRI) Information: A Reply ................ ............... 138

75 JAGGI, BIKKI (AND LAU) Toward a Model for Human Resource Valuation: A Reply....... 348 76 JENSEN, DANIEL Discriminant Analysis As An Aid to Employee Selection: A

(AND BAILEY) Comment ................................................ 588 77 JENSEN, ROBERT E. Truth versus CNKTION versus Something ..................... 871 78 JOHNSON, H. THOMAS The Role of Accounting History in the Study of Modern Business

Enterprise............................................... 444 79 KIGER, JACK E. Implications of Volatility in Quarterly Accounting Data: A Reply 130 80 KIGER, JACK E. Visiting Professorships ....................................... 387

(AND WARREN)

81 KOCHANEK, RICHARD F. Segmental Financial Disclosure by Diversified Firms and Security Prices: A Reply .822

82 KRATCHMAN, STANLEY H. The Comparison of Alternative Income Concepts: A Reply . 865 (AND MALCOM AND

TWARK) 83 LARSON, KERMIT D. A Note on Vickrey's Comment .147 84 LAU, HON-SHIANGE Toward a Model for Human Resource Valuation: A Reply ....... 348

(AND JAGGI) 85 LAWRENCE, CHARLES Teaching Strategies: Effects on Student Evaluations of Teachers 899

(AND TENNANT)

86 LEININGER, WAYNE E. Isolating Accounting Variances via Partitioned Matrices. 184 (AND CORCORAN)

87 LEITCH, ROBERT A. Cost-Volume-Profit Analysis Under Uncertainty: A Log Normal (AND HILLIARD) Approach ................................................ 69

88 LIAO, SHU S. The Comparison of Alternative Income Concepts: A Comment... 860 89 LIAO, MAWSEN Model Sampling: A Stochastic Cost-Volume-Profit Analysis ...... 780 90 LIBBY, ROBERT The Use of Simulated Decision Makers in Information Evaluation 475

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Page 6: Volume Information

Key No. Author Title Page 91 LIEBERMAN, ARTHUR Z. A Structuring of an Events-Accounting Information System.. . 246

(AND WHINSTON) 92 LINDBECK, R. (AND ROGOW) A Straightforward Decision Rule for Selecting Lower-of-Cost or

Market Price: A Contraction ............................... 617 93 LIVINGSTONE, J. L. An Expectancy Theory Approach to the Motivational Impacts of

(AND RONEN) Budgets ................................................. 671 94 LOEB, STEPHEN E. The Auditor-Firm Conflict of Interests: Its Implications for Inde-

pendence: A Comment .................................... 844 95 LOSSETT) RONALD D. The Nature of the Demand for Doctorates in Accounting ........ 874

(AND MOUSTAFA) 96 LUBELL, MYRON S. The Masters Degree in Taxation: An Academic Survey....... 170

(AND BRODEN) 97 LUCAS, HENRY C., JR. The Use of an Accounting Information System, Action and Organi-

zational Performance ...................................... 735 98 LUSK, EDWARD J. Transfer Pricing-A Synthesis: A Reply ....................... 351

(AND ABDEL-KHALIK) 99 MALCOM, ROBERT E. AND The Comparison of Alternative Income Concepts: A Reply ...... 865

KRATCHMAN AND TWARK) 100 MARSHALL, RONALD M. Interpreting the Abnormal Performance Index ................. 99 101 MCINTYRE, EDWARD V. The Effects of Restating Financial Statements for Price-Level

Changes: A Reply .815 102 McNEILL, EUGENE I. Personality Tendencies and Learning Modes in Elementary

(AND COLLINS) Accounting .............................................. 888 103 MEPHAM, M. J. A Payback Interpretation of the Annuity Tables ............... 869 104 MILANI, KEN The Relationship of Participation in Budget-Setting to Industrial

Supervisor Performance and Attitudes: A Field Study. 274 105 MINCH, ROLAND The Treasury Stock Method and Conventional Method in Recipro-

(AND PETRI) cal Stockholdings-An Amalgamation: A Reply .............. 365 106 MOCK, THEODORE Human Information Processing, Decision Style Theory and

(AND DRIVER) Accounting Information Systems ........................... 490 107 MORIARITY, SHANE Another Approach to Allocating Joint Costs ................... 791 108 MORSE, WAYNE J. Toward A Model for Human Resources Valuation: A Comment. 345 109 MOUSTAFA, MOHAMED The Nature of the Demand for Doctorates in Accounting..... 874

(AND LOSSETT) 110 NASH, JOHN F. A Note on Cost-Volume-Profit Analysis and Price Elasticity ...... 348 111 NIKOLAI, LOREN A. A Comparison of Published Research and Qualities of Accounting

(AND BAZLEY) Faculty and Doctoral Programs ............................ 605 112 NIKOLAI, LOREN A. The Organizational Set Prestige Ranking and Its Impact Upon

(AND BAZLEY) Accounting Department Faculties ....... ................... 881 113 NURNBERG, HUGO (AND Combining Stockholders' Equity Accounts Under Pooling of

STICKNEY AND WEIL) Interests Method ......................................... 179 114 ORTMAN, RICHARD F. The Effects on Investment Analysis of Alternative Reporting Pro-

cedures for Diversified Firms .298 115 PARETTA, ROBERT L. The Sequencing of Examination Questions and Its Effects on Stu-

(AND CHADWICK) dent Performance ......................................... 595 116 PARKER, JAMES E. Testing Comparability and Objectivity of Exit Value Accounting 512 117 PETERSEN, RUSSELL J. A Portfolio Analysis of General Price Level Re-Statement ...... 525 118 PETRI, ENRICO The Treasury Stock Method and Conventional Method in Recipro-

(AND MINCH) cal Stockholdings-An Amalgamation: A Reply .............. 365 119 PRAKASH, PREM Informational Interdependencies: System Structure Induced by

(AND RAPPAPORT) Accounting Information ................................... 723 120 RAPPAPORT, ALFRED Informational Interdependencies: System Structure Induced by

(AND PRAKASH) Accounting Information ................................... 723 121 ROGOW, R. A Straightforward Decision Rule for Selecting Lower-of-Cost or

(AND LINDBECK) Market Price: A Contraction ............................... 617

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Page 7: Volume Information

Key No. Author Title Page

122 RONEN, J. (AND An Expectancy Theory Approach to the Motivational Impacts of LIVINGSTONE) Budgets ................................................. 671

123 RONEN, JOSHUA (AND The Implementation of Accounting Objectives-An Application BARNEA AND SADAN) to Extraordinary Items .58

124 RONEN, JOSHUA Transfer Pricing-A Synthesis: A Comment .351 125 RYDER, PAUL A. The Role of Behavioral Measures in Accounting for Human Re-

sources: A Comment .574 126 SADAN, S. (AND BARNEA The Implementation of Accounting Objectives-An Application

AND RONEN) to Extraordinary Items .................................... 58 127 SANIGA, ERWIN (AND Extending the Applicability of Probabilistic Management Planning

HAYYA AND FERRARA) and Control Models: A Comment .826 128 SARELL, MOSHE (AND The Auditor-Firm Conflict of Interests: A Comment .854

ARANYA) 129 SAVICH, RICHARD S. Use of Human Resource Accounting in Taxation ............... 112

(AND CRUMBLEY) 130 SAWYER, LAWRENCE B. Modern Internal Auditing-The New Profession ............... 176 131 SCHATTKE, R. W. A Note on Vickrey's Comment ............................... 147 132 SHANK, JOHN K. (AND Accounting for Affirmative Action Programs: A Stochastic Flow

CHURCHILL) Approach ................................................ 643 133 SIEGEL, J. P. The Role of Behavioral Measures in Accounting for Human Re-

sources: A Reply ......................................... 579 134 SKEKEL, TED D. Theory Versus Practice in Risk Analysis: A Reply .............. 839

(AND GREER) 135 SOLOMON, LANNY Improving Student Attitudes in the Beginning Accounting Course 601 136 STAUBUS, GEORGE J. The Responsibility of Accounting Teachers .................... 160 137 STETTLER, HOWARD F. Certificate Programs: Certified Internal Auditor ................ 904 138 STICKNEY, CLYDE Accounting Measures of Foreign Exchange Exposure: The Long

(AND ALIBER) and Short of It ........................................... 44 139 STICKNEY, CLYDE P. (AND Combining Stockholders' Equity Accounts Under Pooling of

NURNBERG AND WEIL) Interests Method ......................................... 179 140 SUMMERS, EDWARDS L. A Survey of Curriculum Topics Relevant to the Practice of Man-

agement Accounting .380 141 SUNDER, SHYAM Stock Price and Risk Related to Accounting Changes in Inventory

Valuation.............................................. 305

142 TENNANT, KIRK Teaching Strategies: Effects on Student Evaluaticns of Teachers. 899 (AND LAWRENCE)

143 TOBA, YOSHIHIDE A General Theory of Evidence as the Conceptual Foundation in Auditing Theory. 7

144 TWARK, RICHARD D. The Comparison of Alternative Income Concepts: A Reply . 865 (AND KRATCHMAN AND MALCOM)

145 VICKREY, DON A Comment on the Larson-Schattke and Chambers Debate over the Additivity of CCE .140

146 WARD, BART H. Assessing Prior Distributions for Applying Bayesian Statistics in Auditing: A Comment .................................... 155

147 WARREN, CARL S. Visiting Professorships ...................................... 387

(AND KIGER) 148 WATSON, DAVID J. H. The Structure of Project Teams Facing Differentiated Environ-

ments: An Exploratory Study in Public Accounting Firms . 259

149 WATSON, DAVID J. H. Transfer Pricing: A Behavioral Context ....................... 466

(AND BAUMLER) 150 WEIL, ROMAN (AND Combining Stockholders' Equity Accounts Under Pooling of

NURNBERG AND STICKNEY) Interests Method .............179 151 WELKER, ROBERT B. Discriminant Analysis as an Aid to Employee Selection: A Reply.. 593

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Page 8: Volume Information

Key No. Author Title Page 152 WHNSTON, ANDREW B. A Structuring of an Events-Accounting Information System . 246

(AND LIEBERMAN) 153 WYMAN, HAROLD E. Classifying the Receivable in a Lease Transaction: A Dilemma 908

(AND ANDREWS) 154 ZIEGLER, RICHARD E. The Contributions of A. C. Littleton to Accounting Thought and

(AND BEDFORD) Practice ................................................. 435

BOOK REVIEWS Key No. Author Title Revewer Page

155 AICPA Committee on Gov- Audits of State and Local Governmental ALVIN H. STEELE 208 vernmental Accounting Units and Auditing

156 Aiken, Hulme, and Grouse Normative Audit Control for On-Line/ C. RICHARD BAKER 924 Real-Time Systems: A Feasibility Study

157 Amey and Egginton Management Accounting: A Conceptual R. H. CHENHALL 410 Approach

158 Anderson, Giese and Coda Basic Accounting Concepts STEPHEN L. BUZBY 411 159 Anthony and Welsch Fundamentalsof ManagementAccounting JOHN J. McDONOUGH 412 160 Australian Society of Ac- Accounting for Price and Price Level J. B. RYAN 414

countants Changes (A Symposium) 161 Australian Society of Ac- Disclosure of Forecasts R. W. SCHATTKE 924

countants 162 Bierman and Hass An Introduction to Managerial Finance RONALD W. MELICHER 209 163 Bierman and Smidt The Capital Budgeting Decision WAYNE J. MORSE 925 164 Boer Direct Cost and Contribution Account- CHRIS LUNESKI 625

ing: An Integrated Management Ac- counting System

165 Brock, Palmer and Archer Accounting: Principles and Applications, RAYMOND C. DOCKWEILER 415 and Accounting: Basic Principles

166 Buchanan and Thirlby L.S.E. Essays on Cost LAWRENCE REVSINE 416 167 Cerepak Accounting for Business DAVID W. FARIS 210 168 Chatfield A History of Accounting Thought MARC J. EPSTEIN 418 169 Cook, Wade and Upton Computer Accounting Methods RONALD M. LEE 928 170 Copeland and Dascher Managerial Accounting: An Introduction THOMAS E. CRITTENDEN, 625

to Planning, Information Processing JR. and Control

171 Cramer and Sorter Objectives of Financial Statements, Vol- HAROLD E. ARNETT 627 ume II-Selected Papers

172 Crowningshield and Gor- Cost Accounting: Principles and Mana- PAUL M. FISHER 628 man gerial Applications, Third Edition

173 Crumbley and Davis Organizing, Operating and Terminating ROD H. REDMOND 929 Subchapter S Corporations: Taxation and Accounting

174 DeCoster, Ramanathan Accounting for Managerial Decision Mak- G. MICHAEL CROOCE 212 and Sundem ing

175 Dierkes and Bauer Corporate Social Accounting SYBIL C. MOBLEY 213 176 Dopuch, Birnberg and Cost Accounting: Accounting Data for WILLIAM F. BENTZ 629

Demski Management Decisions 177 Edwards, Hermanson and Accounting, a Programmed Text: Volumes C. B. STEPHENSON 419

Salmonson I and II, Third Edition 178 Estes Accounting and Society PAUL E. FERTIG 631 179 Flamholtz Human Resource Accounting CARL G. KRETSCHMAR 637 180 Gordon The Cost of Capital to a Public Utility HAROLD BIERMAN 420 181 Gordon and Shillinglaw Accounting: A Management Approach VINCENT C. BRENNER 633

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Page 9: Volume Information

Key No. Author Title Reviewer Page

182 Hay and Mikesell Governmental Accounting, Fifth Edition JAMES M. WILLIAMS, JR. 421 183 Hendriksen and Budge Contemporary Accounting Theory JEAN ST. G. KERR 215 184 Henke Introduction to Accounting ROBERT J. WEST 930 185 Hobbs and Moore Financial Accounting: Concepts, Valua- SAMMIE L. SMITH 217

tion, Analysis 186 Hopwood An Accounting System and Managerial GARY L. HOLSTRUM 218

Behavior 187 Horngren Accounting for Management Control: An ROBERT R. IRISH 932

Introduction 188 Horngren and Leer CPA Problems and Approaches to Solu- JOSEPH F. GuY 220

tions 189 Hubbard, Killough and CPA Review: Practice, Theory Auditing, HARRY E. OLSON 423

Patten Law and Solutions 190 Johnson and Gentry Finney and Miller's Principles of Ac- RICHARD J. VARGO 221

counting, Intermediate 191 Kieso and Weygandt Intermediate Accounting DAVID R. L. GABHART 222 192 Kubin and Mueller A Bibliography of International Account- METWALLI B. Ai 635

ing, Third Edition 193 Leibholz and Wilson Users' Guide to Computer Crime I. EUGENE McNEILL 933 194 Lev Financial Statement Analysis: A New Ap- BERTRAND HORWITZ 636

proach 195 Livingstone and Gunn Accounting for Social Goals: Budgeting DONALD A. CORBIN 224

and Analysis of Non-market Projects 196 Lynn and Freeman Fund Accounting: Theory and Practice GEORGE A. GUSTAFSON 638 197 Lynn and Thompson Introduction to Fund Accounting KERRY COOPER 935 198 Martin Security, Accuracy and Privacy in Com- JOSEPH W. WILKINSON 225

puter Systems 199 McCarthy The Federal Income Tax: Its Sources and PHILIP E. MEYER 227

Applications 200 McRae Statistical Sampling for Audit and Con- GERMAIN BOER 639

trol 201 Melcher Stockholders' Equity CARL L. NELSON 424 202 Norr Accounting Theory Illustrated RUcSELL J. PETERSEN 936 203 Peters Return on Investment: ? ractical Theory GYAN CHANDRA 937

and Innovative Applications 204 Prakash and Rappaport Public Reporting of Corporate and Finan- FLOYD W. WINDAL 228

cial Forecasts 205 Pryce-Jones and Parker Accounting in Scotland: A Historical KONRAD W. KUBIN 938

Bibliography 206 Ostwald Cost Estimating for Engineering and WILLIAM A. BROOKS 640

Management 207 Raby The Income Tax and Business Decisions SAM W. CHISHOLM 939 208 Rhode and Murphy CPA Examination Review: A Complete WILLIAM Ross HECK 641

Guide 209 Rossell and Frasure Financial Accounting Concepts CLIFFORD D. BROWN 229 210 Sizer Case Studies in Management Accounting C. A. BURROWS 426 211 Sommerfield Federal Taxes and Management Decisions THEODORE R. SALDIN 231 212 Sterling Institutional Issues in Public Accounting GLENN A. WELSCH 940 213 Stettler Contemporary Auditing Problems CARL WARREN 941 214 Stettler Systems Based Independent Audits WILLIAM L. FELIX, JR. 427 215 Summers An Introduction to Accounting for De- PAUL A. DIERKS 232

cision Making and Control 216 Buckley and Buckley The Accounting Profession DANIEL L. SWEENEY 927 217 Swieringa and Moncur Some Effects of Participative Budgeting RONALD S. BARDEN 942

on Managerial Behavior

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Page 10: Volume Information

Key No. Author Title Reviewer Page

218 Thacker Introduction to Modern Accounting, Sec- MARY E. BURNET 428 ond Edition

219 Thomas Readings in Cost Accounting, Budgeting CHIou-HsIuNG CHANG 429 & Control

220 United Way of America Accounting and Financial Reporting: A Roy E. BAKER 944 Guide for United Ways and Not-for- Profit Human Service Organizations

221 Welsch and Anthony Fundamentals of Financial Accounting BILL N. SCHWARTZ 431

DEPARTMENTS AND ASSOCIATION ITEMS

Education Research and Academic Notes .......................... DON T. DECOSTER 160, 370, 595, 874 News Notes....................................................THOMAS F. KELLER 200, 400, 620, 914 Book Reviews ............................... EARL L. SPILLER, JR. 208,410,625,924 American Accounting Association

Association Announcements ..195, 393, 619, 911 Committees for ..189 Editorial Policy ..396 Executive Committtee 1974-75 ..392, 618 Executive Cojnmittee 1975-76 ..910 Style Instructions for Manuscripts ..397

Key Word Index .................................................................. 955

K KEY WORD INDEX

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

A Abnormal Performance Index, 100 Accountants Responsibility, 28, 136, 216 Accounting and Behavior, 3, 48, 125, 133, 186, 217 Accounting and Society, 28, 178, 195 Accounting Changes, 27 Accounting Data, Volatility, 30, 62 Accounting Department Faculties, 15, 16, 28, 95 Accounting History, 17, 28, 35, 78, 154, 168, 205 Accounting Information Systems, 5, 49, 91, 97,

106, 111 Accounting Profession, 28, 216 Accounting in Scotland, 205 Accounting Teachers, 136 Accounting Theory, 183, 202 Accounting Thought, 168 Accounting Variances, 42 Additivity of CCE, 131, 145 Advertising Costs, 1 Affirmative Action Programs, 39 Alternative Income Concepts, 82, 88, 99 Audit Control, 24, 25, 156, 200 Auditing, 11, 43, 58, 94, 143, 146, 155, 214 Auditing Problems, 213

B Budgets, 93, 104

C

Capital Budgeting, 163 Certificate Programs, 137 Changes in Inventory Valuation, 141 Computer Accounting, 169 Computer Crime, 193 Computer Systems, 198 Conflict of Interests, 7, 11, 12, 94 Cost Accounting, 166, 172, 176 Cost Estimating, 206 Cost of Capital, 180 Cost-Volume-Profit, 32, 68, 70, 87, 89, 110 CPA Examination Review, 208 CPA Problems, 188 CPA Review, 189 Current Value Accounting, 51

D

Diversified Firms, 114 Doctorates in Accounting, 11, 109

E

Earnings and Discretionary Changes, 27 Earnings and Stock Prices, 57 Elementary Accounting, 102, 135, 158, 165, 177,

184, 215 Employee Selection, 9, 76, 151

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Page 11: Volume Information

Events-Accounting, 91 Exit Value Accounting, 116

F

Federal Income Tax, 199, 211 Finance, 162 Financial Accounting, 185, 209 Financial Forecasts, 161, 204 Financial Ratios, 52 Financial Statement Analysis, 171, 194 Forecasts, 161, 204 Foreign Exchange, 4 Fund Accounting, 196, 197

G

General Price Level, 117 Governmental Accounting, 61, 155, 182

H

History (see Accounting History) Human Resource Accounting, 45, 48, 179 Human Resources, 125, 133 Human Resource Valuation, 75, 84, 108

I

Income Concepts, 82, 88, 99 Income Smoothing, 18, 71 Income Tax, 207 Information Evaluation, 5, 90 Information System, 97, 106 Informational Interdependencies, 119 Insurance Companies, 57 Intermediate Accounting, 190, 191 Internal Auditing, 130 Internal Control Systems, 46, 73 International Accounting, 192 Inventory Valuation, 141 Introductory Accounting (see Elementary Ac-

counting)

Joint Costs, 107

L

Learning Order, 102 Learning Transfer, 20, 40 Leases, 6, 52 Lower-of-Cost or Market Price, 92

M

Management Planning and Control, 31, 55, 211, 215

Management Accounting, 47, 140, 157, 159, 170, 174, 181, 187, 210

Masters Degree in Taxation, 96 Measure of Risk, 22

N

Not-for-Profit Accounting, 196, 197

0

Objectives of Financial Statements, 13, 171

P

Participation in Budget-Setting, 104, 217 Payback, 103 Percentage-of-Completion, 63 Petroleum Industry, 53 Planning and Control Models, 31, 55 Pooling of Interests, 113 Price Level Changes, 21, 26, 50, 66, 101, 117 Public Accounting, 148, 212 Public Utility, 180

R

Ratio Analysis, 54 Reciprocal Stockhoidings, 36, 105 Regulation of Accounting Principles, 61 Retail Land Sales, 33 Return on Investment, 203 Risk Analysis, 22, 54, 60, 69

S

Segmental Financial Disclosure, 10, 81 Social Accounting, 175, 195 Statistical Sampling, 200 Statistics in Auditing, 43, 46, 146 Stewardship, 3, 37 Stockholders' Equity, 113, 201 Structure of Project Teams, 148 Student Performance, 34, 102, 115 Subchapter S Corporations, 173 Subjective Probabilities, 38

T

Teaching Strategies and Techniques, 19, 20, 34, 85

Timing of Demand Information, 32, 70 Transfer Pricing, 1, 14, 98, 124 Travel Expenses, 56 Truth, 77

U

User Prediction Models, 8 User Reactions, 5

V

Visiting Professorships, 147 Volatility, 62, 79

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