Abstract Reviews the book "Accounting Measurements for Financial Reports," by William J. Vatter.

Abstract In relation to the comments concerning the laws of learning and their application to accounting instruction, attention will be focused upon some of the learning methods with which accounting teachers are all generally familiar. These methods are commonly labeled teaching methods by many of the people but, for a more proper designation, should be expressed in terms of learning. Too many instructors in their enthusiasm for subject matter either forget or tend to subordinate the role of the student in the learning process. All too frequently one need to be reminded that one is not just teaching subject matter but rather that one is teaching students. It is readily recognized that there is no effective teaching-taking place if leaning does not result. Accounting is a diverse field and covers a wide range of materials, from basic bookkeeping processes to abstract theoretical concepts. This permits and necessitates an equally wide range in educational methodology. To determine the best learning-teaching method to employ is indeed a complex question. The author believes there is no one best way. A variety of methods is no doubt essential within a given course and even a combination of several methods proves most useful within a single class period.

Reviews the book "Accounting for Management Control: An Introduction," by Charles T. Horngren.

Abstract The article presents a report on teaching methods and programmed instructions in the U.S. During the past few years, in the process of continuing search to discover means for increasing instructional efficiency and for developing new materials to cope with the rapidly expanding demands for additional education and training by a burgeoning number of learners, the experimentation and development of programed learning has received the attention of educators and training directors across the country. Programed instruction has found wide-spread usage in industry and in the armed forces in various aspects of training for specific assignments or tasks, in which predetermined performance levels or behavioral patterns had been established. In numerous situations in both education and industry, programed instruction has proved to be effective, and under some circumstances more so than conventional methods. However, at this time research findings, especially at the college level, are totally inadequate to serve as a basis for making decisions on the adoption of programed learning for use throughout any specific course or program.