Volume Information Source: The Accounting Review, Vol. 48, No. 4 (Oct., 1973) Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/245287 . Accessed: 13/06/2014 03:42 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 185.2.32.141 on Fri, 13 Jun 2014 03:42:05 AM All use subject to JSTOR Terms and Conditions
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Volume InformationSource: The Accounting Review, Vol. 48, No. 4 (Oct., 1973)Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/245287 .
Accessed: 13/06/2014 03:42
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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American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to TheAccounting Review.
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Key No. Author Title Page 1 ARNOLD, DONALD F. Earnings Per Share: An Empirical Test of the Market Parity and
(AND HUMANN) the Investment Value Methods ............................ 23 2 BAILEY, ANDREW D., JR. A Dynamic Programming Approach to the Analysis of Different
Costing Methods in Accounting for Inventories ............. 560 3 BASHAN, 0. (AND GOLD- Laspeyres Indexes for Variance Analysis in Cost Accounting .... 790
SCHMIDT, LEVKOWITZ,
AND SHASHUA)
4 BEAVER, WILLIAM H. Interperiod Tax Allocation and J-Depreciation Methods: Some (AND DUKES) Empirical Results ........................................ 549
5 BEDINGFIELD, JAMES P. Attitudes of Professors Toward Accounting Ethics ............. 603 (AND LOEB)
6 BEIDLEMAN, CARL R. Income Smoothing: The Role of Management ................. 653 7 BENJAMIN, JAMES J. A Profit Planning Project in the Management Accounting Course 794
(AND RICKETTS)
8 BENTZ, WILLIAM F. Input-Output Analysis for Cost Accounting, Planning and Con- trol: A Proof ............................................ 377
9 BIERMAN, HAROLD, JR. Accounting for Capitalized Leases: Tax Considerations ......... 421 10 BOLLOM, WILLIAM JOHN Towards A Theory of Interim Reporting for a Seasonal Business:
A Behavioral Approach .12 11 BRENNER, VINCENT C. Some Observations on Student Values and Their Implications for
Accounting Education ................................... 605 12 BRIEF, RICHARD P. Present Value Models and the Multi-Asset Problem ............ 690
(AND OWEN) 13 CATTANACH, RICHARD L. Audit Planning: An Application of Network Analysis .......... 609
(AND HANBERRY)
14 CAUSEY, DENZIL Y., JR. Foreseeability as a Determinant of Audit Responsibility .258 15 CHASTEEN, LANNY G. Implicit Factors in the Evaluation of Lease vs. Buy Alternatives 764 16 CLARK, JOHN J. Forecasted Income Statements: An Investor Perspective .668
(AND ELGERS)
17 CLARY, DUANE A. Blueprint for an Accounting Program in Federal Taxation . 425 18 CLOUGH, BARBARA A. Towards A Definition of Experience .798 19 COOK, HENRY, JR. Absorption Costing and Fixed Factors of Production .128
(AND GORDON) 20 COPELAND, RONALD M. Corporate Personality Theory and Changes in Accounting
(AND SHANK) Methods: An Empirical Test .............................. 494 21 COPELAND, RONALD M. Students as Subjects in Behavioral Business Research .365
(AND FRANCIA AND
STRAWSER)
22 CORCORAN, A. WAYNE In-Process Inventories and Multiproduct Production Systems. . . 373 (AND LEININGER)
23 CORCORAN, A. WAYNE Stochastic Process Costing Models ........................... 105 (AND LEININGER)
24 CRAMER, JOE J., JR. Bad Debt "Expense": Not A Member of the Class of Data for Measuring Operating Income ............................. 779
25 CRUMBLEY, D. LARRY Behavioral Implications of Taxation ......................... 759 26 CRUMBLEY, D. LARRY Introducing Probabilities and Present Value Analysis into Taxa-
tion: A Reply ........................................... 595
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27 DASCHER, PAUL E. The CPA Review Course-A Second Dimension ............... 418 (AND HUBBARD)
28 DECOSTER, DON An Experimental Study of the Use of a Business Game in Ele- (AND PRATER) mentary Accounting ..................................... 137
28a DECOSTER, DON An Algebraic Aid in Teaching the Difference Between Direct (AND RAMANATHAN) Costing and Full-Absorption Costing Models............. ... 800
29 DEMSKI, JOEL S. The General Impossibility of Normative Accounting Standards.. 718 30 DERMER, JERRY D. Cognitive Characteristics and the Perceived Importance of In-
formation .............................................. 511 31 DICKHAUT, JOHN W. Alternative Information Structures and Probability Revisions. . 61 32 DOWNES, DAVID A Critical Look at the Efficient Market Empirical Research
(AND DYCKMAN) Literature As It Relates to Accounting Information .300 33 DUKES, ROLAND E. Interperiod Tax Allocation and J-Depreciation Methods: Some
(AND BEAVER) Empirical Results ....................................... 549 34 DYCKMAN, THOMAS R. A Critical Look at the Efficient Market Empirical Research
(AND DOWNES) Literature As It Relates to Accounting Information ........... 300 35 EDWARDS, JAMES B. Should Accounting Students Write Computer Programs? ....... 163 36 ELGERS, PIETER Forecasted Income Statements: An Investor Perspective....... . 668
(AND CLARK) 37 FALK, GIDEON Accounting Aggregation and the Entropy Measure: An Experi-
(AND RONEN) mental Approach ........................................ 696 38 FALK, HAIM The Effect of Risk on the Use of Financial Statements by Invest-
(AND OPHIR) ment Decision-Makers: A Case Study ...................... 323 39 FEKRAT, M. ALI Absorption Costing and Fixed Factors of Production: A Reply. . 130 40 FELTHAM, GERALD A. In-Process Inventories and Multiproduct Production Systems:
A Comment ............................................ 375
41 FRANCIS, ARTHUR J. Students as Subjects in Behavioral Business Research .......... 365 (AND COPELAND AND STRAWSER)
42 FRANCIS, M. E. Accounting and the Evaluation of Social Programs: A Critical Comment .............................................. 245
43 FRIBERG, RONALD A. Probabilistic Depreciation with a Varying Salvage Value ....... 50 44 GERBOTH, DALE L. Research, Intuition, and Politics in Accounting Theory ......... 475 45 GOETZ, BILLY E. A Note on Discounted Cash Flow Examples: A Reply .......... 135 46 GOLDSCHMIDT, Y. (AND Laspeyres Indexes for Variance Analysis in Cost Accounting. 790
BASHAN, LEVKOWITZ AND SHASHUA)
47 GORDON, LAWRENCE A. Absorption Costing and Fixed Factors of Production ........... 128 (AND COOK)
48 GOSMAN, MARTIN L. An Assessment of the Recommendations of the Study Group on Introductory Accounting ........ ......................... 158
49 GOSMAN, MARTIN L. Characteristics of Firms Making Accounting Changes .......... 1 50 GRAHAM, CURTIS C. The Environment of Reality: An Experiment in Education for
(AND MANSHIP) Business ................................................ 166 51 GRANOF, MICHAEL H. Conference Telephone Calls, A Means to Bridge the Academic-
"Real World" Gap ........... ........................... 612 52 HANBERRY, GLYN W. Audit Planning: An Application of Network Analysis .......... 609
(AND CATTANACH) 53 HARPER, THOMAS R. Income Tax Questions on the CPA Exam: Recent Changes and
(AND STREULING) Future Outlook ............. ........................... 429 54 HARTLEY, RONALD V. A Note on Quadratic Programming in a Case of Joint Production:
A Reply............................................... 771 55 HEINTZ, JAMES A. Price-Level Restated Financial Statements and Investment
Decision Making .679 56 HOMBURGER, RICHARD H. The Use of Medieval Statements for Teaching Accounting:
A Comment .785
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57 HUBBARD, THOMAS D. The CPA Review Course-A Second Dimension ............... 418 (AND DASCHER)
58 HUMANN, THOMAS E. Earnings Per Share: An Empirical Test of the Market Parity and (AND ARNOLD) the Investment Value Methods .............. .............. 23
59 IJIRI, YuJI (AND ITAMI) Quadratic Cost-Volume Relationship and Timing of Demand Information .......................................... 724
60 ITAMI, HIROYUKI Quadratic Cost-Volume Relationship and Timing of Demand (AND IJIRI) Information ............................................ 724
61 JAIN, TRIBHOWAN N. Alternative Methods of Accounting and Decision Making: A Psycho-linguistical Analysis: .95
62 JENSEN, DANIEL L. Hartley's Demand-Price Analysis in a Case of Joint Production. .768 63 KAPLAN, ROBERT S. Variable and Self-Se-rvice Costs in Reciprocal Allocation Models 738 64 KILLOUGH, LARRY N. A Goal Programming Model for Public Accounting Firms ...... 268
(AND SOUDERS) 65 KLAMMER, THOMAS The Association of Capital Budgeting Techniques with Firm
Performance. ...................................... 353 66 LANIER, Roy A. (AND Comments on Survey of Attitudes on Management Auditing:
SMITH AND TAYLOR) A Reply ................................................ 123 67 LARGAY, JAMES A., III Microeconomic Foundations of Variable Costing ............... 115 68 LEA, RICHARD B. Comments on Modk's Concepts of Information Value .......... 389 69 LEININGER, WAYNE E. In-Process Inventories and Multiproduct Production Systems. . . 373
(AND CORCORAN) 70 LEININGER, WAYNE E. Stochastic Process Costing Models ........................... 105
(AND CORCORAN) 71 LEVKOWITZ, G. (AND Laspeyres Indexes for Variance Analysis in Cost Accounting .... 790
BASHAN, GOLDSCHMIDT AND SHASHUA)
72 LITTRELL, EARL K., III A Note on Discounted Cash Flow Examples .................. 132 73 LIVINGSTONE, J. LESLIE Input-Output Analysis for Cost Accounting, Planning and Con-
trol: A Reply .381 74 LJUNGDAHL, PHILIP W. The Merit of Using the Case Method in Teaching the Specialized
(AND POINTER) Accounting Course ...................................... 614 75 LOEB, STEPHEN E. Attitudes of Professors Toward Accounting Ethics ............. 603
(AND BEDINGFIELD) 76 MCCORMICK, WILLIAM, JR. Trends in Education for Auditors ............................ 801 77 McDONALD, CHARLES L. An Empirical Examination of the Reliability of Published Pre-
dictions of Future Earnings .502 78 MCINTYRE, EDWARD V. Current-Cost Financial Statements and Common-Stock Invest-
ments Decisions ..................................... 575 79 McKEOWN, JAMES C. A Brief Exploration of the Goal Congruence of Net Realizable
Value ................................................. 386 80 McKEOWN, JAMES C. An Effective and Practical Tool for Conveying Test Deck
Concepts .172 81 MANSHIP, DARWIN W. The Environment of Reality: An Experiment in Education for
(AND GRAHAM) Business ...... ................. 166 82 MASTRAPASQUA, FRANK Socio-Economic Accounting and Exterman Diseconomies: A
(AND MOYER) Comment .............................................. 126 83 MAY, ROBERT G. Cost of Information and Security Prices: Market Association
(AND SUNDEM) Tests for Accounting Policy Decisions ...................... 80 84 MEYERS, STEPHEN L. An Examination of the Relationship Between Interperiod Tax
Allocation and Present-Value Depreciation. 85 MEYERS, STEPHEN L. The Stationarity Problem in the Use of the Market Model of 44
Security Price Behavior .......... ......................... 318 86 MILLER, MALCOLM C. Goodwill-An Aggregation Issue ........ .................... 280 87 MOCK, THEODORE J. Concepts of Information Value and Accounting: A Reply ....... 394 88 MOCK, THEODORE J. The Value of Budget Information . 520
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89 MODISETTE, JAMES P. Audit Practice Set Grading Guide ........................... 170 90 MORSE, ELLSWORTH H., JR. Comments on Survey of Attitudes on Management Auditing .... 120 91 MORSE, WAYNE J. A Note on the Relationship Between Human Assets and Human
Capital ................................................. 589 92 MOYER, R. CHARLES Socio-economic Accounting and External Diseconomies: A Com-
(AND MASTRAPASQUA) meant .126 93 NEEDLES, BELVERD E., JR. Freedom and Learning: An Approach and First Results 143 94 NICHOLS, DONALD R. Comparative Analysis of Net Realizable Value and Replacement
Costing: A Comment .383 95 NORD, WALTER R. (AND A Classroom Experience in the Behavioral Implications of Ac-
VIRGIL AND SCHOEN) counting Performance Evaluation Measurements .410 96 O'CONNOR, MELVIN C. On the Usefulness of Financial Ratios to Investors in Common
Stock.................................................. 339 97 OLSON, STEVEN K. (AND Evolution of Accounting Changes: Opinion No. 20 .428
99 OPHIR, Tsvi (AND FALK) The Effect of Risk on the Use of Financial Statements by Invest- ment Decision-Makers: A Case Study .323
100 OPHIR, Tsvi Introducing Probabilities and Present Value Analysis into Taxa- tion: Comment .594
101 OWEN, JOEL (AND BRIEF) Present Value Models and the Multi-Asset Problem .690 102 PETERSEN, RUSSELL J. Incompatibility of Bad Debt "Expense" With Contemporary
Accounting Theory: A Comment .777 103 PETERSEN, RUSSELL J. Interindustry Estimation of General Price-Level Impact on
Financial Information .34 104 PETRI, ENRICO Holding Gains and Losses as Cost Savings: A Comment on Supple-
mentary Statement No. 2 on Inventory Valuation .483 105 PIAKER, PHILIP M. The Use of Medieval Statements for Teaching Accounting:
A Reply .789 106 POINTER, LARRY GENE The Merit of Using the Case Method in Teaching the Specialized
(AND LJUNDAHL) Accounting Course .612 107 PRATER, GEORGE An Experimental Study of the Use of a Business Game in Ele-
(AND DECOSTER) mentary Accounting .137 107a RAMANATHAN, KAVASSERI An Algebraic Aid in Teaching the Difference Between Direct
(AND DECOSTER) Costing and Full-Absorption Costing Models .800 108 RICKETTS, DONALD E. A Profit Planning Project in the Management Accounting Course 794
(AND BENJAMIN)
109 ROBERTSON, JACK C. Auditing and Professionalism at the Graduate Level .599 (AND SMITH)
110 RONEN, JOSHUA Accounting Aggregation and the Entropy Measure: An Experi- (AND FALK) mental Approach .696
111 SCHOEN, STERLING H. (AND A Classroom Experience in the Behavioral Implications of Ac- VIRGIL AND NORD) counting Performance Evaluation Measurements .410
112 SCOTT, EDWARD R. Bad Debts: Take Two .775 113 SHANK, JOHN K. Corporate Personality Theory and Changes in Accounting Meth-
(AND COPELAND) ods: An Empirical Test .494 114 SHASHUA, L. (AND BASHAN, Laspeyres Indexes for Variance Analysis in Cost Accounting.... 790
GOLDSCHMIDT AND
LEVKOWITZ)
115 SMITH, CHARLES H. Auditing and Professionalism at the Graduate Level .599 (AND ROBERTSON)
116 SMITH, CHARLES H. (AND Comments on Survey of Attitudes on Management Auditing: LANIER AND TAYLOR) A Reply .123
117 SMITH, CHARLES H. A New Introduction to Accounting: Some Explanations .148 118 SOUDERS, THOMAS L. A Goal Programming Model for Public Accounting Firms . 268
(AND KILLOUGH)
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Key No. Author Title Page 119 STONE, DONALD E. Computer Simulation in Financial Accounting ................ 398 120 STRAWSER, ROBERT H. (AND Students as Subjects in Behavioral Business Research .......... 365
COPELAND AND FRANCIS) 121 STREULING, G. FRED Income Tax Questions on the CPA Exam: Recent Changes and
(AND HARPER) Future Outlook ......................................... 429 122 SUNDEM, GARY L. Cost of Information and Security Prices: Market Association
(AND MAY) Tests for Accounting Policy Decisions ...................... 80 123 TAYLOR, MARTIN E. Comments on Survey of Attitudes on Management Auditing: A
(AND SMITH AND LANIER) Reply .................................................. 123 124 TEARNEY, MICHAEL G. Income Tax Allocation and Loss Carryforwards: Exploring Un-
(AND WOLK) charted Ground ........................................ 292 125 VIRGIL, ROBERT L. A Classroom Experience in the Behavioral Implications of Ac-
(AND NORD AND SCHOEN) counting Performance Evaluation Measurements ............ 410 126 WEIL, ROMAN L. The Algorithm for Lower-of-Cost-or-Market Inventory Valuation:
Mathematical Notation Makes It Easy. 598 127 WEIL, ROMAN L. Reciprocal or Mutual Holdings: Allocating Earnings and Selecting
the Accounting Method .749 128 WEYGANDT, JERRY J. Evolution of Accounting Changes: Opinion No. 20 .428
(AND OLSON) 129 WILSON, DAVID A. A Note on "Environmental Complexity and Financial Reports" 586 130 WOLK, HARRY I. Income Tax Allocation and Loss Carryforwards: Exploring Un-
(AND TEARNEY) charted Ground .292 131 WYMAN, HAROLD E. Financial Lease Evaluation Under Conditions of Uncertainty .. 489
BOOK REVIEWS
Key No. Author Title Reviewer Page 132 Anderson and Lintilhon The CPA Examination: Volume I, Prac- JOHN P. KEITHLEY 808
tice, Auditing, and Theory: Volume II, Suggested Solutions
133 Beyer and Trawicki Profitability Accounting for Planning and GERALD ZEISEL 810 Control
134 Black, Champion and Accounting in Business Decisions: The- PATRICK R. DELANEY 455 Miller ory, Method, and Use
135 Briloff Unaccountable Accounting HERBERT E. MILLER 631 136 Buckley In Search of Identity: An Inquiry Into JOHN W. COOK 456
Identity Issues of Accounting 137 Burns and Hendrickson The Accounting Primer: An Introduction JOSEPH E. MORI 632
to Financial Accounting 138 Cadenhead and Label Using Accounting Information: A Simula- FLOYD A. BEAMS 458
tion 139 Carey Getting Acquainted with Accounting HERBERT S. CASSEL 811 140 Carmichael The Auditor's Reporting Obligation JACK C. ROBERTSON 634 141 Cissell and Cissell Mathematics of Finance BILLEY E. GOETZ AND 812
PAUL M. VAN ARSDELL 142 Cohan and Wyman Cases in Financial Management JOHN A. GRIGGS 460 143 Edwards, Dominiak and Interim Financial Reporting ALFRED RAPPAPORT 221
Hedges 144 Ellis and Young The Repurchase of Common Stock WALTER G. KELL 636 145 Frascona C.P.A. Law Review GEORGE D. CAMERON, 813
III 146 Fremgen Accounting for Managerial Analysis GEORGE I. PRATER 636 147 Gibson Disclosure by Australian Companies ABRAHAM J. BRILOFF 222 148 Gross Financial and Accounting Guide for Non- ROBERT W. MEYER 461
profit Organizations
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149 Hansen The Accounting Concept of Profit: An MARVIN L. CARLSON 637 Analysis and Evaluation in the Light of the Economic Theory of Income and Capital
150 Hatfield Accounting: Its Principles and Problems WILLIARD E. STONE 224 151 Holmes Perspectives on Electronic Data Process- C. ORVILLE ELLIOTT 462
ing 152 Holmes and Overmeyer Basic Auditing Principles DALE E. ARMSTRONG 639 153 Hines and Montgomery Probability and Statistics in Engineering LYN D. PANKOFF 225
and Management Science 154 Horngren Cost Accounting: A Managerial Emphasis ROBERT A. SCHUCHARDT 226 155 Lemke and Edwards Administrative Control and Executive LYLE E. JACOBSEN 464
Action 156 Margolis and Harmon Accounting Essentials JOHN W. BUCKLEY 815 157 May Financial Accounting: A Distillation of WILLIARD E. STONE 224
Experience 158 May Twenty-Five Years of Accounting Re- WILLIARD E. STONE 224
sponsibility: 1911-1936 159 Meigs, Mosich and Accounting: The Basis for Business De- RELMOND P. VAN 641
Johnson cisions DANIKER
160 Miles and Lane Business and Personal Taxes STUART E. WHITE 642 161 Miller and Mead CPA Review Manual ROBERT W. LENTILHON 228 162 Mints Behavior Patterns in Internal Audit Rela- JOHN H. MYERS 465
tionships JOHN A. HEINTZ
163 Ness and Vogel Taxation of the Closely Held Corporation WILLIAM H. WESTPHAL 230 164 Neuner Cost Accounting: Principles and Practice ANDREW D. BAILEY, JR. 816 165 Parkinson Translation of Foreign Currencies R. H. PARKER 466 166 Paton and Paton Assets-Accounting and Administration WILLIAM H. CULP 644 167 Pyle and White Fundamental Accounting Principles HERBERT J. WEISER 646 168 Pyle, White and Zin Fundamental Accounting Principles M. J. VERTIGAN 817 169 Raby -The Income Tax and Business Decisions ROBERT W. CLARKE 232 170 Rappaport SEC Accounting Practice and Procedure DANIEL W. GRIFFITHS 818 171 Rappaport and Lerner Segment Reporting for Managers and In- GARY A. LUOMA 233
vestors 172 Rappaport and Revsine Corporate Financial Reporting: The Is- CHARLES T. ZLATKovIcH 468
sues, The Objectives and Some New Proposals
173 Rosen Current Value Accounting and Price- JAMES A. HEINTZ 235 Level Restatements
174 Rossell and Frasure Managerial Accounting RONALD J. HUEFNER 237 175 Salmonson, Hermanson A Survey of Basic Accounting JOHN T. BURKE 821
and Edwards 176 Schwartz and Horowitz The Techniques for Advanced Account- WILLIAM ROBERT SMITH 239
ing Problems' 177 Shapiro and Wolf The Role of Private Placements in Corpo- GEORGE H. HEMPEL 823
rate Finance 178 Shillinglaw Cost Accounting: Analysis and Control Robert K. ZIMMER 646 179 Simons Intermediate Accounting NORBERT C. TERRE 469 180 Skinner Accounting Principles: A Canadian View- GEORGE J. MURPHY 240
point 181 Sommerfeld, Anderson An Introduction to Taxation ROBERT H. MILLS 648
and Brock 182 Sterling Research Methodology in Accounting: ORACE JOHNSON 471
Papers and Responses from Accounting Colloquium II
183 Stettler Auditing Looks Ahead E. JOHN LARSEN 824
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184 Strahlem Introduction to Accounting HERBERT TISHFIELD 242 185 Tax Institute of America Tax Impacts on Philanthropy P. MICHAEL DAVIS 826 186 Vangermeersch Accounting: Socially Responsible and JAMES H. SELLERS 828
Socially Relevant 187 Wallace Accounting Implications of Federal Tax ROLAND A. LACHANCE 473
Reform: A Research Study 188 Welsch, Zlatkovich and Intermediate Accounting FRANK A. Ross 649
White 189 Zeff Forging Accounting Principles in Five FREDERICK D. S. CHoI 651
Countries: A History and An Analysis of Trends
DEPARTMENTS AND ASSOCIATION ITEMS
Education Research and Academic Notes ....... ROBERT H. STRAWSER 137, 398, 598, 790 News Notes ............... ................................... THOMAS F. KELLER 213, 446,627,805 Book Reviews ............................................... EARL A. SPILLER, JR. 221, 455, 631, 808 American Accounting Association
Association Announcements .......................... 184,437, 624, 804 Audited Annual Report, 1971-72 ............................................... 187, 444 Committees for 1972-73 ....... 176 Editorial Policy .441 President's Comments .175 Program for 1973 Annual Meeting .619 Research in Accounting-1972 .191
Key Word Index. 207,837
KEY WORD INDEX
The Data Bank Committee suggested that the Editor classify his subject index by Key words as an experiment to establish a basis for a subject file data bank of accounting research. The results of the first effort are pre- sented here. (NIJMBERS IN THE KEY WORD INDEX relate to boldface numbers in the author index which is listed alphabetically by author.)
