Abstract Since its inception, accounting has had a dependency relationship with other disciplines. Accounting education has developed, as a part of business administration and therefore, this has been the intellectual environment within which accounting thought has been incubated. The importance of this environmental setting can be seen by looking at the contributions to accounting theory of Australian academicians who are usually much more a part of economics departments than of schools of business as compared to the United States. This environmental factor is important in looking ahead to future developments in accounting theory. Four developments in business administration promise significant changes for the environment within which accounting theory will be developed and research will be carried on. Business administration has changed from an emphasis on description of business practice to a more analytical discipline where great attention is given to the underlying concepts and real attempts are being made to construct the practical models. The underlying basic discipline of Economics, which has been the primary base for theoretical models in the past, has been partially supplanted by the behavioral sciences, and it has been supplemented by greater attention to mathematical models. The economic goals, which were implicitly, or explicitly the almost exclusive objectives of business administration have been expanded to include broad society goals. The study of business administration is being expanded to a general study of administration for all types of organizations.

Reviews the book "Accounting: A Management Approach," by Thomas M. Hill and Myron J. Gordon.

Reviews the book "Financial and Cost Accounting for Management," by A.H. Taylor and H. Shearing.

Abstract. This study, based on Holland's theory, examines the relationship between accountants' personality types and their commitment to work in various occupational settings and organizational levels. Empirical evidence on this subject may have useful implications for personnel selection and job design in public accounting firms as well as in industry. The results show that conventional and enterprising types were the most frequent among the 1206 Canadian CAs and 810 California CPAs who participated in the study. In addition, a larger proportion of sole practitioners and partners in small firms tend to be of the conventional type, whereas the enterprising type comprises the largest proportion of partners in large firms. Canonical correlations indicate that accountants' commitment to both profession and organization is essentially related to their scores as conventional and enterprising types. Résumé. Fondée sur la théorie de Holland, cette étude porte sur les relations entre les types de personnalités de comptables et leur dévouement au travail, à l'intérieur de milieux de travail et de niveaux organisationnels divers. Les informations de nature empirique issues de cette question peuvent possiblement influencer les activités de sélection de personnel et de conception de tâches au sein des cabinets d'experts‐comptables et de l'industrie. Les résultats indiquent une fréquence élevée des types de personnalité conformiste et entreprenant parmi les 1206 c.a. canadiens et les 810 c.p.a. de Californie ayant pris part à l'étude. De plus, une forte proportion de practiciens autonomes et d'associés de petits cabinets se trouve dans le type de personnalité conformiste, tandis que le type entreprenant est composé surtout d'associés de grands cabinets. Des corrélations canoniques montrent que le dévouement des comptables à l'organisation et à la profession est surtout relié à leurs scores de types conformiste et entreprenant.

Robert W. Adams, John T. Wheeler; External Economies and the Falling Supply Curve1, The Review of Economic Studies, Volume 20, Issue 1, 1 January 1952, Pag

Reviews the book "Studies in Cost Analysis," 2nd ed., by David Solomons.

The article reviews the book "Quantitative Analysis for Business Decisions," by Harold Bierman Jr., Charles P. Bonini, Lawrence E. Fouraker and Robert K. Jaedicke.

Abstract In recent years it has become increasingly evident that many managerial problems could be best handled by an integrated application of accounting and statistical knowledge. The actual integration of these two disciplines in the business world has been progressively increasing. Applications of statistical and sampling techniques have been made to a number of accounting problems. In the area of accounts receivable, applications have been made to the confirmation of receivables and to the aging of receivables. In contrast one of the first steps required in making a statistical application is the specification of the desired precision of the estimate and the level of reliability needed. Precision and reliability are the basis for the application of statistical sampling and these quantities must be stated by the accountant desiring the information. In another type of application statistical sampling was used in lieu of a cost accounting system. A large number of products were manufactured with the same machinery and same individuals during the day. A conventional cost accounting system would have been prohibitively expensive.

Reviews the book "Fundamental Principles of Accounting," by C.A. Moyer and H.T. Scovill.

Reviews the book "Quantitative Analysis for Business Decisions," by Harold Bierman Jr., Lawrence E. Fouraker and Robert K. Jaedicke.