Reviews the book "Determinants of Capital Expenditures: An Interview Study," by Robert Eisner.

Abstract This article discusses about some common misconceptions relating to accounting education. There has been a considerable amount of discussion during the past several years concerning accounting education. Some notions advanced have been based on misinformation or misunderstanding. Others have resulted from a lack of knowledge of some of the factors present. Some of the misconceptions are concerned with the general nature of accounting education, some consider suggested objectives or specific proposals, and some relate to the teaching of accounting. Probably the most common misconception today is that the study of accounting should blindly follow the same pattern as the study of some other professional field such as law or medicine. A second popular misconception, is the notion that accounting majors have had practically no courses other than accounting. A third area of confusion, is that employers are anxious to have accounting majors that complete a five or six year program before seeking employment. Many so-called problems are being posed today which many pessimistically portray as insurmountable. If the experiences of the past are indicative, it can be expected that changes which evolve, will represent continued progress and that accounting education will keep pace with the increasing responsibilities assigned to it.

Journal Article The Compatibility of Any Behaviour of the Price Level with Equilibrium Get access J. C. Gilbert J. C. Gilbert Sheffield Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 24, Issue 3, June 1957, Pages 177–184, https://doi.org/10.2307/2296066 Published: 01 June 1957

Reviews the book "Elementary Accounting," by Edwards and Meier Maynard Holmes.

Reviews the book "Discharging Business Tax Liabilities," by Horace J. De Podwin.

Abstract An accounting instructor's work is comparable to that of the football coach. The coach can teach his players the theory of football and get them to understand his diagrams but unless he conducts regular scrimmages, he will never develop a football team. The scrimmage for a student of accounting consists of the assigned problems, the workbook and the practice set. So it seems that it would be desirable for the student to work several problems in connection with each chapter. Apparently many instructors fail to face up to the situation. They recognize the desirability of the scrimmaging, but have found no satisfactory way to handle the grading problem. Often the instructor at least implies that the paper are being graded, but the students suspect that they are not. In a situation where objective tests are effective and in certain types of problem tests much time can be saved by having the students grade their own papers. It seems desirable to go over the test thoroughly with the students at the next class meeting anyway, so then is no loss of classroom time if the students grade their own papers.