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News Notes.

Charles H. Griffin
The Accounting Review 1968 43(3), 595-598
Abstract The article presents news items related to colleges and universities, published in July 1968 issue of "The Accounting Review." Richard D. Bradish will join the faculty of the School of Business Administration, Sacramento State College, Sacramento, California, in June, 1968 as Professor and Chairman of the Department of Accounting and Quantitative Methods. In the University of Southern California, A. N. Mosich has been promoted to professor. In the University of Florida, Carl A. Anderson has been appointed Assistant to the Dean of the College of Business Administration. Keith Baker accepted a position as Assistant Professor of Accounting at the University of Michigan, beginning in January 1968. Drake University. Merrill B. Dilley, of Drake University will be on leave for a year beginning June 1,1968. Wichita State University. Eldon Lewis was appointed Chairman of the Accounting Department of Wichita State University in June, 1967. John P. Deehan, Seton Hall University, has been appointed to the New Jersey Interracial Council, an advisory group of business and professional leaders.

News Notes.

Charles H. Griffin
The Accounting Review 1967 42(4), 806-808
Abstract The article presents information on the joining of accounting professors in various universities and colleges in the U.S. The following joined the faculty of the department of accounting at the University of Florida in September 1966: Kemper W. Merriam, as professor, Felino J. Valiente, associate professor, Eugene McCormick, assistant professor. R. J. West has been promoted to associate professor. Thomas Humble is teaching at the University of Pusan, Korea, during the fall semester. Charles Mecimore joined the faculty at the University of Georgia after spending the summer with Ernst & Ernst in Birmingharn, Alabama. Don H. Taylor joined the faculty of Georgia State College in June and Fred A. Thornton in September, both at the rank of assistant professor. John W. Creighton has been named chairman of department of Naval Postgraduate School to replace James M. Fremgen upon his accepting a visiting professorship at the University of Hawaii for 1967-68. H. Arthur Hoverland has been elected chairman of the college of management psychology of TIMS.

PEDAGOGICAL IMPLICATIONS OF THE MATERIALITY CONCEPT.

Charles H. Griffin
The Accounting Review 1959 34(2), 298-300
Abstract The procedures and methods of professional accountants embrace a multitude of alternative courses of action. Many of these are predicated on considerations other than conformance to accepted theory. Accountants in their efforts to frame a useful definition of materiality have produced many illustrative applications and proposed criteria for measurement but have suggested little in specific identification or delimitation of the concept itself. The central theme of most of these gives emphasis to relative importance or relative magnitude, dependent in large measure on individual value judgments. The interdependence of accounting education and professional practice is conceded and the benefits which accrue to each are compounded by their mutual indebtedness. Formal accounting education may be regarded as an interim experience of comparative short duration which introduces a more lengthy professional work experience. The accounting teacher is encouraged to weigh carefully the collateral effects of its emphasis and to give appropriate recognition also to the importance of precision as a valuable mental discipline.