Abstract ABSTRACT: In 1974, the AAA Committee on the Relationship of Behavioral Science and Accounting called for the development of teaching methods that enabled students to experience behavioral aspects of accounting. This article suggests behavioral accounting research as an important source for the development of such teaching methods. As an example, a behavioral decision simulation adapted from prior research is described, The simulation enables the student to experience the information evaluation method and enables him to contrast his subjective evaluation process with the evaluation process prescribed by a normative model. The article illustrates how this contrast can serve as a basis for classroom discussion of human information processing issues in accounting.
Abstract ABSTRACT: Over the past few years, several articles appearing in The Accounting Review have dealt with ranking journals based on "perceived quality" and accounting departments based on publications in "leading" journals. This paper identifies some questionable assumptions underlying earlier studies and provides journal quality evaluations which may be used in discriminating among accounting departments.
Abstract ABSTRACT: For many quarterly time series of corporate earnings per share, the data indicate the desirability of incorporating a power transformation into the time series model. Our empirical results suggest that, for such series, this will generally lead to forecasts of improved quality. The resulting forecasts compare more favorably with those of financial analysts than do forecasts derived from models without the transformation parameter.