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THE TEACHERS' CLINIC.

The Accounting Review 1958 33(4), 664-675
Abstract The size, diversity, and complexity of financial activities of present day Federal Government and the need for efficient management and reporting of these activities is of vital concern for every citizen. A purposeful, productive campaign has been underway for some ten years to modernize the entire concept of management in government. This movement has been spearheaded by officials within government and has received impetus and support from citizens' groups, notable among which are the various Hoover Commission Task Forces. Each individual, each institution, and each collective group of individuals has a responsibility to contribute to the effort of achieving effective management of taxpayers' money. Colleges and universities can be particularly helpful and can contribute substantially to this effort by expanding their curricula to include more comprehensive instruction with respect to the application of modern management principles and practices, especially as these relate to activities of the Federal Government. The writer has presented in this paper the framework of a suggested graduate course which would emphasize the management controls necessary to carry out effectively objectives of the legislative and executive branches of the Federal Government. The suggested course might well supplement or complement other Business Administration, Political Science, or Public Administration offerings customarily given by colleges and universities.

THE TEACHERS' CLINIC.

The Accounting Review 1958 33(3), 486-503
Abstract More than 600,000 young men and women are expected to pursue programs in collegiate business education by 1970. This will double the present enrollment, according to the American Association of Collegiate Schools of Business. Unless drastic steps are taken there will be a shortage of 2,800 teachers in business schools and departments alone. Accounting departments will be among the first to feel the impact of this "impending tidal wave" of students. A round table discussion to consider what accounting departments could do to meet the many problems associated with increasing enrollments was conducted at the 1957 American Accounting Association Convention. In preparation for the session the chairmen undertook an analysis of present teaching practices in elementary accounting throughout the country in the hope that the information collected would be useful in evaluating the different solutions that might be proposed. At the same time, accounting teachers should be preparing themselves for the parts which they are to play in planning their participation in the education of young people in and out of college about the developments in the field of electronic data processing. The purpose of this article is to give accounting teachers a point of contact with electronic data processing, omitting specialized terms and techniques, with sufficient information, so that interest may be created and action may be taken in changing curricula in accounting.

DOCTORAL PROGRAMS IN ACCOUNTING.

The Accounting Review 1958 33(3), 406-411
Abstract Twenty nine universities in the U.S. offer doctoral programs that will "fit the needs of a student whose primary interest is to prepare for a career of either the teaching of accounting or research in accounting." A survey of these programs was undertaken by the Task Committee on Standards of Graduate Instruction, formed early in 1957 to succeed the Task Committee on Standards of Accounting Instruction. The article summarizes the information the committee gathered during its first year of operation. At three universities the students whose primary interest is accounting pursue their doctoral studies under the jurisdiction of the economics department. In two cases the program is jointly conducted in economics and business administration. In all other instances, the Department or School (College, Division) of Business Administration offers and administers the degree program, subject, in most instances, to general, university-wide requirements. The Committee was interested in institutional practices with respect to any student who wished to major in accounting in his doctoral program without having had the minimum course requirements for a master's degree in accounting.