There appears to be no lessening of the pressures exerted upon the state institutions of higher learning nor any abatement of the controversies created by the dual commitment to mass education and to maintaining standards that assure quality education. One approach is to give increased attention to perhaps the most important area of education, that of instruction. The research group of college and university examiners responsible for this handbook are primarily concerned with the formulation and articulation of course objectives which they feel are among the fundamentals that determine the quality of instruction in any given course and, by implication, the quality of knowledge and intellectual abilities and skills with which a student comes out of any specific classroom experience. The authors of this handbook contend that since instructors ought to be concerned with changes produced in students as a result of educational experiences, instructional objectives should be based upon intended student behaviors.

The article focuses on various aspects related to accounting. It says that challenges facing the accounting discipline excite the imagination proffering an opportunity to re-examine the pivotal perspective underlying accountancy. To begin with, one is struck by the critical surveys of accounting literature of the past several decades that reveal all too clearly that accountancy has reached an apparent cul de sac in its theoretical development. A number of distinguished members' of the accounting academia have at various times directed attention to this situation. Undoubtedly, there are many reasons for the impediment of the theoretical development of accountancy, although one basic obstacle appears to stand out more prominently than others. This is the accountant's general concept of theory. In spite of well-established and progressive concepts of theory existing in the physical and social sciences, the vast majority of accounting writers regard theorizing as an activity that should follow rather than precede practice. Latest theories, however, is now working on economy of thought, guide for the selection and study of crucial problems and guide for systematic and cumulative research.

Reviews the book "Accounting Thought and Education: Six English Pioneers," by J. Kitchen and R.H. Parker.

A recapitulation of the highlights of this article embraces the following points: 1. Process is the dynamic, on-going, ever-changing, continuous phenomenon of events and their relationships. 2. The elements of the communication situation of accountancy are selected for purposes of analysis and discussion. 3. Communication in accountancy includes both content (observational dimension) and media (productional dimension) of communication. 4. Accountancy may be viewed as a function of communication process (organizing principle). 5. A schematic model of accountancy as a communication process serves as an effective means for describing and discussing the communication situation of accountancy. 6. The basic functions of the accountant (communicating unit) include: (a) receiving information about a firm's economic events; (b) interpreting the information; (c) selecting information to be communicated; (d) encoding the information as messages; (e) transmitting the encoded message(s) to the users of accounting statements (destination). 7. The basic functions of the users of accounting statements (destination) include: (a) interpreting accounting statements; (b) using the messages. 8. An assessment of the communication situation of accountancy raises several key questions which point toward concrete experimental problems. 9. The communication theory offers a basis for an integrated and clearly defined areas of research.