CAPSULE COMMENTARIES.
The article presents information about comments presented by some writers in their books related to accounting. "Handbook of Sampling for Auditing and Accounting" by Herbert Arkin constitutes an intelligible exposition of statistical sampling problems and techniques. Advantages of using statistical sampling procedures are clearly stated and fundamental steps in the sampling process are well treated. William J. Bowe's book titled "Tax Savings Through Estate Planning" provides an introduction into the field of estate planning for the student of taxation without previous exposure to this area. Yet another book "Pricing Decisions in Small Business" by W. Warren Hayne contains a description of the pricing practices of 88 firms in a wide variety of markets. About 44 per cent of the text is devoted to a summarization of the basic data. In the remainder of the text, the author focuses on the really conflicting problems of price determination as a temporal activity of the manager of an individual firm and as a mechanism which the economist uses for general statements about the functioning of the micro-economy.
- DOI
- 10.2308/tar-7106938
- Volume
- 39 (1)
- Pages
- 233-235
- Language
- en
- Export
- BibTeX
- Sources
- openalex crossref