Reviews the book "Planning for Innovation Through Dissemination and Utilization of Knowledge," by Ronald G. Havelock.

Reviews the book "The Economics of Computers," by William F. Sharpe.

Reviews the book "Analysis and Terminology of Financial Statement Items for Highway-Heavy Contractors," by Felix P. Kollaritsch.

This article presents a proposed auditing exercise which can be used in discussing a taxonomy of evidence and evidence-gathering techniques. This exercise involves the use of a view-graph slide showing a scene that contains qualitative as well as quantitative characteristics. The particular slide that the author uses shows a profile of people riding on a bus or street car. The scene is fairly typical in that some people are standing while others are sitting, and the vehicle is carrying men, women and children of different races, some of whom appear to be engaged in conversation. This exercise is built on the maxim that a picture is worth a thousand words. The auditing instructor can develop any number of taxonomies to discuss evidence and its reliability. However, many students will probably not get the message. The exercise is a symbolic rather than logical means of communicating the message. It does not have to replace the professor's scholarly and logical explanation, but it can reinforce it. Three specific and relevant points can be made to auditing students in the discussion following their participation in the exercise. First, the evidence-gathering technique of observation can be evaluated. A second pedagogical point for which this exercise can be used is to discuss the variations in the reliability of audit evidence, especially testimonial evidence. A final pedagogical benefit of this exercise centers on the communication skill needed by the auditor.

This paper summarizes the extent and types of coverage of cost accounting topics in the ten CPA exams during 1966-1970 inclusive. Comparisons are made to my earlier study covering the period 1956-1965.

The article presents information on an introductory accounting course designed to acquaint students not only with business enterprise accounting, but also with fund accounting, national income accounting and the field of social systems accounting. There is a lack of integration of national income accounting with accounting for profit and non-profit entities. National income accounts are heavily dependent on data accumulated within the frameworks of proprietary and fund accounting. Many individuals are willing to accept minute changes in quarterly gross national product estimates as being quite significant, while damning corporate accounting as being arbitrary and capricious. All of the data used in the national income accounts are second-hand, originally developed and reported for different purposes. Therefore, substantial conceptual differences arise between the original intended use of the data and the national income use of the data. These differences are explored, as well as the estimation methods used by the National Income Division, especially for the imputed items.

This article proposes an approach to a second or intermediate accounting information systems course, presuming that the students have had a broadly oriented introductory course in accounting information systems plus introductory courses in quantitative analysis and statistics, managerial accounting and data processing. These prerequisites should not provide any obstacle to the currently enrolled or future senior and graduate accounting majors for whom the course is primarily designed. The major requirement of this proposed course is to design an overall integrated computer-based information system for a hypothetical business firm that is highly simplified but typical. Students are formed into teams, and each student team concentrates on a major area of the firm that it is assigned. In conclusion, a course involving the design, implementation and evaluation of a computer-based information system is a logical addition to the accounting curriculum. It will help to fit the accountant for his future role in serving the business firms in several ways: by utilizing the computer to show how accounting provides data for a total management information and decision-making system, by integrating in a practical and realistic way many of the concepts and techniques that are taught in the present-day accounting and quantitative analysis curricula, and by building up the knowledge regarding computers and information systems to the level advocated by the recent major studies of education for the accounting profession.

Reviews the book "Normative Decision Making," by Sheen Kassouf.