Abstract It is generally suggested by the accounting professionals that the principal objective of management accounting is the influencing of behavior. And in order to accomplish this objective, the management accountant must function with some view of human behavior in mind. The article considers two cases of formalizing the views of behavior into model which could be used for testing the validity and relevance of the accountant's behavioral assumptions. The first of these is termed the traditional management accounting view. The second theoretical model which was considered is not usually associated with either the literature or educational processes of management accounting. Each of these models is based on a set of underlying assumptions about human behavior, and it is these assumptions which determine the character of the model itself. The findings of this field study appear to suggest that many management accountants tend toward a traditional view of behavior and they are not alone in this respect.

Abstract Accounting is closely associated with the development of the modern business organization. Thus, accountants are expected to show a strong interest in recent contributions to organization theory which increases the understanding of the business firm and how it functions. However, an examination of accounting literature suggests that accountants have been relatively unconcerned with current research in organization theory. Although the past few years have witnessed the beginnings of an effort to bridge this gap, much still remains to be done. This article attempts to demonstrate that an understanding of behavioral theory is relevant to the development of management accounting theory and practice. The management of a business enterprise is faced with an environment--both internal and external to the firm--that is in a perpetual state of change. Not only is this environment constantly changing, but it is changing in many dimensions. These include physical changes, technological changes, social changes and financial changes. An important characteristic of good management is the ability to evaluate past changes, to react to current changes and to predict future changes.

Abstract Reviews the book "Fundamentals of Management Accounting," by Robert N. Anthony and Glenn A. Welch.

Abstract Reviews the book "Behavioral Experiments in Accounting," edited by Thomas J. Burns.

Reviews the book "Investment Analysis and General Price-Level Adjustments," by T.R. Dyckman.

Reviews the book "The Human Organization: Its Management and Value," by Rensis Likert.

Abstract ABSTRACT: This paper describes the results of a survey of accounting educators as to their awareness, access to and usage of the LEXIS document retrieval system. A majority of the respondents have a general familiarity with the system, but access and use are quite limited. Accounting educators currently utilize LEXIS more as an occasional research source than for either course development or "hands-on" student use.

Abstract ABSTRACT: In this paper the cognitive complexity construct, which has recently been introduced into the accounting literature, is examined from the point of view of accounting pedagogy. Empirical and theoretical literature (from the discipline of education) on students' cognitive complexity, is brought to bear on the problems of teaching accounting. Given certain reasonable goals of accounting education, the analysis leads to the conclusion that knowledge about the existence of the cognitive complexity construct, and its level, is important to accounting educators from the viewpoint of curriculum design. The paper concludes by suggesting several specific implications of the construct for accounting education.

Abstract Reviews the book "Essays in Accounting Theory," by Carl T. Devine.