Essays in Honor of William A. Paton (Book).
Reviews the book "Essays in Honor of William A. Paton," edited by Stephen A. Zeff, Joel Demski and Nicholas Dopuch.
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Simplified Financial Statements (Book).
Reviews the book "Simplified Financial Statements," by A.E. Hammill.
The Terrors of Justice: The Untold Side of Watergate.
The article reviews the book "The Terrors of Justice: The Untold Side of Watergate," by Maurice H. Stans.
The Managerial and Cost Accountant's Handbook (Book).
Reviews the book "The Managerial and Cost Accountant's Handbook," by Homer A. Black and James Don Edwards.
The Evaluative Relevance of Social Data.
This paper discusses results of an inquiry to determine factors which influence managers' perceptions of the relevance of social data to business activity. The basic design of the study was an analysis of variance with selected characteristics of social data as the independent variables. The criterion measure was the perceived relevance of social data to the evaluation of managerial performance. Subjects for the experiment were managers selected from nine large firms in diverse industries. Results indicate that both the ability of a message source to impose sanctions against a firm and the firm's "financial health" influence perceptions. In addition, results indicate that an association exists between managers' attitudes about the social role of business and perceptions of the relevance of social messages to business activity.
Added Value in External Financial Reporting: A Study of Its Aims and Uses in the Context of General Purpose Financial Reports.
The article reviews the book "Added Value in External Financial Reporting: A Study of Its Aims and Uses in the Context of General Purpose Financial Reports," by Michael Renshall, Richard Allan and Keith Nicholson.
Proposed Funds Statement for Managers and Investors (Book).
Reviews the book "Proposed Funds Statement for Managers and Investors," by Harold B. Arnett.
Dynamic Cost Reduction (Book).
Reviews the book "Dynamic Cost Reduction," by Irving Dlugatch.
Accounting and Auditing for Employee Benefit Plans.
The article reviews the book "Accounting and Auditing for Employee Benefit Plans," by Geoffrey M. Gilbert, Gregory J. Lachowicz and James F. Zid.
Job Selection Criteria of Accounting Ph.D. Students and Faculty Members.
This study measures and examines variables that accounting doctoral students and accounting faculty members use in selecting a teaching position. Differences in perceptions of variable importance between doctoral students and faculty are analyzed using factor analysis and a ranking procedure. While the analysis indicated that some similarities exist in the perceived importance attached to many criteria by the students and faculty, it also detected a number of significant differences.