Reviews the book "Corporate Social Accounting," by Ralph Estes.

This paper addresses some aspects of the problem of integrating accounting and information systems theories. Previous attempts at integration, especially the matrix and tree-theoretic approaches, are reviewed and evaluated. These attempts are criticized because they do not satisfy the requirements laid down by database management systems theorists as necessary for information systems to have long-term survival. The relational database management approach is introduced since it provides a means to fulfilling these requirements. To show its relevance to accounting, the relational approach is applied to a traditional managerial accounting model .and a traditional financial accounting model. Various data retrieval operations are shown on these models. Finally, future research directions of an integrative nature are identified.

Reviews the book 'Accounting Standards and International Finance,' by Joseph M. Burns.

Louis K. W. Ying, Wilbur G. Lewellen, Gary G. Schlarbaum, Ronald C. Lease, Stock Exchange Listings and Securities Returns, The Journal of Financial and Quantitative Analysis, Vol. 12, No. 3 (Sep., 1977), pp. 415-432

P. C. B. Phillips, A General Theorem in the Theory of Asymptotic Expansions as Approximations to the Finite Sample Distributions of Econometric Estimators, Econometrica, Vol. 45, No. 6 (Sep., 1977), pp. 1517-1534

John S. Flemming, Stephen J. Turnovsky, Murray C. Kemp; On the Choice of Numeraire and Certainty Price in General Equilibrium Models of Price Uncertainty,

This paper describes and illustrates an approach to teaching variance analysis which the authors have found to be very effective with their students. The approach is based on the dual ideas of profit impact as a unifying theme and a multi-level analysis in which complexity is added sequentially, one layer at a time. The analysis stops when additional complexity is not outweighed by additional "actionable" insights.

Most recognized professions traditionally have distinguished their status from that of other occupations by means of a list of observable "professional attributes." This article points out the major fallacies of this attributes-list approach and presents an alternative "intimidation model" of professional status. This intimidation model is applied to examine the occupational status of three accounting groups: (1) the holders of a Certificate in Management Accounting, (2) the holders of Certified Internal Auditors Certificates and (3) holders of Certified Public Accountants Certificates. This accounting application reveals several practical factors that could inhibit at least two of these accounting groups from achieving professional status.