This paper presents the results of a behavioral experiment which examined two proposals about middle-management decision-making behavior that are incorporated implicitly into Anthony's description of the management control process [Anthony, 1965]. The first of these proposals is concerned with how middle-level managers are motivated and predicts that their management control decisions are influenced strongly by the organizational goals emphasized by their senior managers. The second proposal involves how well middle-level managers can use multiple criteria to make decisions and involves the proposition that they accurately can incorporate a specified importance of organizational goals into their management control decisions. The results of the experiment suggests that Anthony's conceptual framework may be appropriately applied in nonprofit, public sector organizations such as the large military organization where the experiment was performed.

Macro-case analysis entails the aggregate analysis of factors present in court decisions rendered in a tax area over a chosen time period. It can often provide useful information which can not be gleaned from the common approach of individual case comparison. An example demonstrates the types of information which can be generated. Macro-case analysis reduces uncertainty in problem resolution, choice of litigation avenue, and estimation of litigation success. It can also assist tax law evaluation and provide a basis for models measuring the actual weights given various factors in judicial decisions.

The article comments on the work of accountant, E.V. Mclntyre's titled, A Note on the Joint Variance, in the January 1976 issue of the periodical "The Accounting Review," raises a number of questions regarding the nature of the three variance approach which generates the joint variance and whether the three-variance method should be taught at all. Two points should be considered. The first is whether the joint variance meaningful concept in relation to principles of managerial control. The second point is whether the understanding of the nature of the variance is enhanced by the model espoused by McIntyre or if the simple elegance of the area model superior. The author provides an opposing viewpoint and shows that, a different interpretation of the joint variance can be obtained if one accepts assumptions associated with the two-variance model. He shows that a number of managerial considerations are important in evaluating a particular model. Among these considerations are factors such as principles of managerial control, the separation of organizational functions and the operational implementation of the model.

Presents a reply to criticisms on an article about the need for priori research in accounting. Analogy between a move from a pure priorism to empiricism; Evidence that accounting literature is replete with evaluations of the alternative systems.

Reviews the book "Tax Research Techniques," by Ray M. Sommerfeld and G. Fred Streuling.

Comments on a study which used the decision style model of cognitive complexity to test whether complex integrative decision styles prefer more complex information input and use more information in decision making than cognitively low decision styles. Inconsistencies in the interpretations of results; Flaws in the empirical equivalents used.

Reviews the book "A Financial Efficiency Model: Long-Range Financial Planning," by Charles Robert Carlson.

Reviews the book 'Evolution of Cost Accounting to 1925,' by S. Paul Garner.

This paper presents the results of a study conducted to identify and measure achievement of four educational objectives for introductory accounting and to analyze the importance of the objectives, in conjunction with other control variables, as predictors of intermediate accounting performance. Results tended to support the hypothesis regarding the usefulness of knowledge of achievement of specific introductory accounting objectives in predicting intermediate accounting performance. In addition, general ability and demographic control variables were shown to have significant explanatory impact. Generalizable conclusions were not reached concerning the relative importance of specific introductory accounting objectives.

This article presents results of investigation of selected evaluation criteria utilized by accounting graduates when considering job offers, with special emphasis on the emergence of social responsibility as a viable factor influencing the student. Several factorial experiments were used to investigate the influence of salary, interesting work, social responsibility and opportunity for advancement on the acceptability of hypothetical job offers. The results of the study suggest three basic conclusions: (1) All of the variables studied had a positive effect upon the selection process, (2) Social responsibility affects the job selection decision when hygiene factors are present but has little effect when motivator factors are involved in the scenario, (3) The criteria tend to interact insignificantly in influencing the selection decision.