This article focuses on a study which analyzed an organizational disagreement in merged organizational structure in the public accounting firms. The growth of the public accounting profession has been at a time in history characterized by phenomenal changes in organizational structures. Within the theoretical modes of professional and bureaucratic organization there are common and mutually exclusive characteristics. The impact of these characteristics within the firm may confront the individual accountant with divergent organizational orientations. Large public accounting firms appear to be unique since no other currently known profession has been able to develop professionally through the widespread use of nationally or regionally organized offices. Maintaining a large organization, whatever the purpose, through chains of delegated authority and responsibility reflects an organizational complexity which, at some point, emerges into a pattern identified as bureaucracy.

Reviews the book "Information for Decision Making: Readings in Cost and Managerial Accounting," edited by Alfred Rappaport.

The article focuses on social-psychological processes similar to those found in performance evaluation systems developed and used in accounting information systems. Further research must be done to determine the generalizability of these findings to behavior in actual business firms. However, several tentative hypotheses about accounting systems and their relationships to individual performance can be formulated: Performance reports quantitative measures like the test scores in the experiment accompanied by supportive comments generally stimulate higher performance more than a mere presentation of figures. The effects of certain combinations of factors on performance e.g., ability and self-esteem can be enhanced through the use of supportive feedback or diminished by neutral feedback. Initial budget estimates prepared by individuals holding varying levels of ability and self-esteem will be unrealistically high or low estimates of performance in relatively new activities. Accounting-type feedback decreases differences between expected and actual performance.

Reviews the book "The Logic of Survey Analysis," by Morris Rosenberg.

ABSTRACT: Starting with the increased role of nonprofit organizations and mounting pressures for accountability, this paper reviews several contemporary approaches used to achieve performance evaluation in nonprofit service organizations. An analysis of the deficiencies of social indicators, PPB systems and cost-benefit analysis leads to prospective cost-analytic solutions focusing upon costs and outcomes of service programs. In developing these solutions, cost-outcome is emphasized as fundamental to building viable cost-effectiveness analyses for service program evaluation and accountability. Conceptual discussions of related outcome issues follow. A detailed mental health example illustrates the application of the combined cost-outcome and cost-effectiveness methodology in assessing nonprofit performance for decision-making purposes.