The Accounting Review Vol. 53 No. 3 1978
Capsule Commentaries.
Abstract
In this article the author comments on several books related to accounting. The book "Management Accounting--State of the Art," is an excellent publication consisting of three lectures and critiques of each lecture. An Inland Steel executive presents a survey of the usage of financial modeling, a Canadian executive relates his company's experience in using replacement cost accounting in planning, control and performance evaluation. The book "Skew Distributions and the Sizes of Business Firms," vol. 2, by Yuji Ijiri and Herbert A. Simon, deals with the quantitative approach to problems in the social and administrative sciences. The book is of direct interest to those accountants who study industrial organization and industrial concentration. Another book "The Cultures of Management," by Robert H. Roy, is based upon the premise that managers must understand the cultural forces that pervade all organizations. It is a study of management cultures in four principal areas: organization, technology, quantitative methods and behavior. Should be of interest to those accountants who have a special interest in management, organizations including non-profit ones and behavior.
- DOI
- 10.2308/tar-4487312
- Volume
- 53
- Issue
- 3
- Pages
- 821-822
- Language
- en
- Sources
- openalex crossref