Reviews the book "Information Systems: Theory and Practice," by John G. Burch and Felix R. Strater.

The article discusses the utilization of the small group approach to teaching intermediate accounting. Except for questions and answers between the professor and a particular student, there is a minimum of interaction among students in the classroom. Recognizing the apparent weakness in such a process and the increasing need of society for skills of the accountant who can work independently, the authors modified the traditional approach to the teaching of intermediate accounting into a small-group approach ("the nontraditional method"). The experiment was conducted in an open-enrollment institution- the Bernard M. Baruch College of the City University of New York. The objectives of the study were to develop different methods for teaching accounting to undergraduate students of diverse prior educational preparation so that they can obtain a more meaningful understanding of the subject; to demonstrate the application of small group models of teaching to other teachers in a largely tradition-bound subject area; and to compare the results of the two different teaching methodologies.

The article discusses some behavioral considerations and auditing education implications of the auditor-auditee relationship. A major part of the problem in auditor-auditee relationships seems to be related to the specific nature of the auditors' activities and how these activities are perceived by both parties in the relationship. Over the years the authors have encountered a number of auditing situations, either in organizations of which they have been members or in their roles as consultants to management, which point out the difficulties frequently encountered in attempting to build successful auditor-auditee relationships. The student can be provided with useful tools to apply in the experiential phase of development which occurs as he or she actually is practicing as an auditor. It seems reasonable to argue that one of the important aspects about auditing relates to the nature of the human environment in which the auditor functions. Understanding the dynamics of human relationships is one of those areas connected with auditing that can and should be taught within a university.