BOOK REVIEWS

Book reviewed in this article: E. Stamp and M. Moonitz, International Auditing Standards N. V. Anthony, A. D. Barton, A. S. Carrington, M. O. Jager and C. A. Martin (editors) Readings in Advanced Financial Accounting Theory Donald H. Sanders, Computers in Business: An Introduction R. Ma and R. Mathews The Accounting Frameword, A Contemporary Emphasis Students' Companion to the Accounting Framework, A Contemporary Emphasis Teachers' Manual to the Accounting Framework, A Contemporary Emphasis F. E. Kast and J. E. Rosenzweig, Organization and Management: A Systems and Contingency Approach Ronald J. Thacker, Accounting Principles 2nd Edition     

Book Review Section

Book reviewed in this article: W.C.R Hartley An Introduction to Business Accounting for Managers Lloyd M. Cailard and William J. Fallot Business Valuation Practice F.A. Gul, H.Y. Teoh, B.H. Andrew and P. Schelluch Theory and Practice of Australian Auditing C. Grainger Consolidation Accounting Procedures Workbook J.T. Barfield, C.A. Raiborn and M.R. Kinney Cost Accounting: Traditions and Innovations J.T. Barfield, C.A. Raiborn and M.R. Kinney Insights: Readings in Cost Accounting John Vilgoen Review of Strategic Management: Planning and Implementing Successful Corporate Strategies W. Scholtz Australian Corporate Taxation     

BOOK REVIEWS

Book reviewed in this article: Lee D. Parker, Value-for-Money Auditing: Conceptual Development and Operational Issues E.P. Minnis & C.W. Nobes (eds.), Accountants' Liability in the 1980s — An International View James L. Chan (Ed.), Research in Governmental and Non-Profit Accounting David B. Zenoff (Ed.), Corporate Finance in Multinational Companies A.N. Cox & J.A. MacKenzie, International Factoring J. Hoggett & L. Edwards, Financial Accounting in Australia J. Hoggett & L. Edwards, Accounting in Australia John J. Hampton, Corporate Finance Using Electronic Spreadsheets Bob Mould & Fran Teo, The Cambridge Guide to Visicalc R.B. Vermeesch & K.E. Lindgren, Business Law of Australia I.G. Wallschutzky, Australian Income Tax Law     

Book Reviews

Book reviewed in this article: Share Markets and Portfolio Theory: Readings and Australian Evidence. Edited by RAY BALL, PHILIP BROWN, FRANK J. FINN, and R. R. OFFICER. The Economics of Taxation. Edited by HENRY AARON and MICHAEL BOSKIN. Foreign Exchange Management in U.S. Multinationals. By RITA M. RODRIGUEZ. Investment Strategies for Doctors. By DAVID A. UMSTEAD Investment Strategies for Doctors. By DAVID A. UMSTEAD Introduction to Financial Management. By IQBAL MATHUR Principles of Corporate Finance. By RICHARD BREALEY and STEWART MYERS Finance and Accounting for Nonfinancial Managers. By WILLIAM C. DROMS     

Accounting education literature review (1997–1999)

By reviewing a subset ot the accounting education literature published during the period 1997–1999, this paper updates literature reviews by Rebele, Apostolou, Buckless, Hassell, Paquette, and Stout [Rebele, J.E., Apostolou, B.A., Buckless, F.A., Hassell, J.M., Paquette, L.R., & Stout, D.E. (1998a). Accounting education literature review (1991–1997), part I: curriculum and instructional approaches. Journal of Accounting Education, 16(1), 1–51.] [Rebele, J.E., Apostolou, B.A., Buckless, F.A., Hassell, J.M., Paquette, L.R., & Stout, D.E. (1998b). Accounting education literature review (1991–1997), part II: students, educational technology, assessment, and faculty issues. Journal of Accounting Education, 16(2), 179–245.]; Rebele, Stout, and Hassell [Rebele, J.E., Stout, D.E., & Hassell, J.M. (1991). A review of empirical research in accounting education: 1985–1991. Journal of Accounting Education, 9(2), 167–231.]; and Rebele and Tiller [Rebele, J.E., & Tiller, M.G. (1986). Empirical research in accounting education: a review and evaluation. In A. C. Bishop, E. K. St. Pierre & R. L. Benke (Eds.), Research in accounting education (pp. 1–54). Harrisonburg, VA: Center for Research in Accounting Education, James Madison University]. We review published articles related to the topics of assessment, curriculum and instructional approaches, educational technology, faculty issues, and students from the following five journals: Journal of Accounting Education, Issues in Accounting Education, Accounting Education, The Accounting Educators’ Journal, and Advances in Accounting Education. A large number of accounting educators have contributed to the literature between 1997 and 1999, with over 390 different authors cited in the body of the text (30 authors published two articles, 11 published three, and one author published four articles). More than 120 individuals are cited as authors of cases and instructional resources (seven authors published two cases and one published three). Recommendations for research are offered at the end of each major section. An appendix identifies instructional cases and educational resources published during the 1997–1999 period by journal and topic.     

BOOK REVIEWS

Book reviewed in this article: M. J. R. Gaffikin (ed.), Contemporary Accounting Thought L. Goldberg and S. A. Leech, An Introduction to Accounting Method Ronald L. Bowra and Frank L. Clarke, Group Accounts in Australia W. J. Kenley, Accounting Requirements of the Companies Act and Codes Nicholas A. J. Hastings and Robert J. Willis, VAX BASIC for Business — A Screen-based Approach Richard J. Herring (ed.), Managing International Risk Richard J. Herring (ed.),Managing Foreign Exchange Risk Phillip Lip ton and Abraham Herzberg, Understanding Company Law Raymond A. Hill, An Accounting Practice Set — Hills Hardware W. Thomas Porter and William E. Perry, EDP Controls and Auditing Harry I. Wolk, Jere R. Francis, Michael G. Tearney, Accounting Theory: A Conceptual and Institutional Approach R. A. Brealey, An Introduction to Risk and Return from Common Stocks L. G. Priddle and K. L. Fletcher, Cases on Commercial Law Haim Levy and Marshall Sarnat, Portfolio and Investment Selection: Theory and Practice     

Book Review Section

Book reviewed in this article: Philip Brown Capital Markets - Based Research in Accounting: An Introduction Jonathan Anderson and Milicent Poole Thesis and Assignment Writing John Wiley & Sons, Queensland, Second Edition K Keasey and R Watson Small Firm Management: Ownership, Finance and Performance John J Glynn Public Sector Financial Control and Accounting Stephen A Zeff and Bala G Dharan Readings and Notes on Financial Accounting: Issues and Controversies John G Burch Cost of Management Accounting - A Modern Approach K David and I Harper Privatisation: The Financial Implications P Hutchinson, S Alison, W Gregory and S Lumby Financial Management Decisions, Principles and Applications     

BOOK REVIEWS

Book reviewed in this article: Investment Strategy. By C. Robert Coates . Essentials of Investments. By C. Ronald Sprecher . An Introduction To Financial Management. By Ezra Solomon & John J. Pringle . Modern Developments in Financial Management. Edited by Stewart C. S. Myers . Money and Financial Intermediation: The Theory and Structure of Financial Systems. By Paul F. Smith . The Euro-dollar System: Practice and Theory of International Interest Rates, Sixth Edition. By Paul Einzig and Brian Quinn Central Bank versus Treasury: An International Study. By. Sid Mittra . The Theory and Practice of Bond Portfolio Management. Edited by Peter L. Bernstein . The Future of AT&T. By Victor Schnee & Walter J. Gorkiewicz .     

BOOK REVIEWS

Book reviewed in this article: Aggregate Theory and Policy Economics on a New Frontier. By E. Ray Canterbery . Financial Policies in Transition: A Critique of Selected Issues, 1967. Edited by Thomas O. Depperschmidt . Forecasting and Recognizing Business Cycle Turning Points. By Rendigs Fels and C. Elton Hinshaw . The Demand for Money. By William J. Frazer , Jr . Public Policies and Private Investments. By John F. Helliwell . Macroeconomic Readings. Edited by John Lindauer . Monetary Policy in the United States. By Thomas Mayer . Prices: Issues in Theory, Practice, and Public Policy. Edited by Almarin Phillips and Oliver E. Williamson . Business Finance and Investments Accounting for Extraordinary Gains and Losses. By Leopold A. Bernstein . Investment and the Return to Equity Capital in the South African Gold Mining Industry, 1887–1965: An International Comparison. By S. Herbert Frankel . Dividend Policy and Enterprise Evaluation. By James E. Walter . Theory of Business Finance—Advanced Readings. Edited by J. Fred Weston and Donald H. Woods . Financial Institutions. By Raymond W. Goldsmith . Capital Markets and Institutions. By Herbert E. Dougall . Nine Leading Stock Exchanges. By Wilford J. and Sylvia C. Eiteman . The Regulation of Deposit Interest Rates. By Charles F. Haywood and Charles M. Linke . The Theory and Practice of Nonpar Banking. By Paul F. Jessup . The Impact of Computers on Banking. By James A. O'Brien . Prospects for the Savings and Loan Industry to 1975. By Edward E. Williams , Jr . International Finance Foreign Exchange Crises. By Paul Einzig . Imports of Manufactures from Less Developed Countries. By Hal B. Lary . An Econometric Model of Canada Under Fluctuating Exchange Rates. By Lawrence H. Officer . Public Finance The Demand and Supply of Public Goods. By James Buchanan . Financing Latin American Housing. By Sean M. Elliott . Federal Programs for the Development of Human Resources, A Compendium of Papers (2 volumes). Joint Economic Committee , Congress of the United States . Financial Institutions and Markets Costs in Commercial Banking: A Quantitative Analysis of Bank Behavior and Its Relation to Bank Regulation. By Frederick W. Bell and Neil B. Murphy .     

BOOK REVIEWS

Book reviewed in this article: Ray Ball, Philip Brown, Frank J. Finn and R. R. Officer (editors), Share Markets and Portfolio Theory Walter L. Burke, E. Bryan Smyth and John S. Macmullen, Accounting for Management Australian Accounting Research Foundation, Discussion Paper No. 2, The Funds Statement, by R. C. Clift S. H. Archer, G. M. Choate and G. Racette, Financial Management: An Introduction Donald A. Leslie, Albert D. Teitelbaum and Rodney J. Anderson, Dollar-Unit Sampling - A Practical Guide for Auditors Australian Society of Accountants, Bulletin No. 22, Further Contributions to Current Cost Accounting B. H. McPherson, The Law of Company Liquidation Australian Accounting Research Foundation, Accounting Research Study No. 8., Accounting for Long Service Leave Current Cost Accounting: Reports on Legal Implications and Debenture Stock Trust Deeds Brian Booth, Consolidated Financial Statements and Group Accounts Case Studies     

BOOK REVIEWS

Book reviewed in this article: “Budgeting for Profit.” Edited By Gyan Chandra and Surendra Singhvi . Corporate Financial Decisions. By James C. T. Mao . Managerial Finance: Essentials. By Charles O. Kroncke, Erwin Esser Nemmers and Alan E. Grunwald. Financial Management: A Capital Market Approach. By John J. Clark , Margaret T. Clark, and Pieter T. Elgers . Competing for Capital—A Financial Relations Approach. By Bruce W. Marcus . International Capital Markets. Edited by Edwin J. Elton and Martin J. Gruber . International Financial Management. By Rita M. Rodriguez and E. Eugene Carter . Nine Investments Abroad and Their Impact at Home. By Robert B. Stobaugh (et. al.). The Dilemas of the Dollar. By C. Fred Bergsten .     

BOOK REVIEWS

Book reviewed in this article: Critical Essays in Monetary Theory. By Sir John Hicks . Essays in Monetary Economics. By Harry G. Johnson . The Theory of Interest. By Friedrich A. Lutz (translated from the second German edition by C. Wittich ). Investment Profit Correlation: A Regression Model of Profits from Common Stock Investments. By W. Scott Bauman and Thomas A. Klein . Yields on Corporate Debt Directly Placed. By Avery B. Cohan . Operations Research Techniques for Capital Investment. By F. Hanssmann . Financial Decision-Making. Edited by Edward J. Mock . Financial Management: Cases and Readings. Edited by Pearson Hunt and Victor L. Andrews . Commercial Financing. Edited by Monroe R. Lazere . Public Reporting by Conglomerates: The Issues, the Problems, and Some Possible Solutions. Edited by Alfred Rappaport , Peter A. Firmin , and Stephen A. Zeff . Growth, Profitability and Valuation: A Study of United Kingdom Quoted Companies. By A. Singh and G. Whittington in collaboration with H. T. Burley . American Banking Structure. By Gerald C. Fischer . The Machinery of Finance and the Management of Sterling. By A. T. K. Grant . The Merchant Banking Arena. By Richard Kellett . An Introduction to the Theory of Finance. By Basil J. Moore . The Foundations of Money and Banking. By Boris P. Pesek and Thomas R. Saving . Capital Movement and Economic Development: Proceedings of a Conference Held by the International Economic Association. Edited by John H. Adler . Trade and Trade Policy for Development. By Staffan Burenstam Linder . Export Instability and Economic Development. By Alasdair I. Macbean . Balance-of-Payments Adjustment Policies: Japan, Germany, and the Netherlands. By Michael Michaely . Government Finance: Economics of the Public Sector. By John F. Due .     

BOOK REVIEWS

Book reviewed in this article: Paul W. Heiser and Inge D. Pinckney, The dBasell Cash Manager Jean St.G. Kerr, The Definition and Recognition of Liabilities, Accounting Theory Monograph No. 4 J. Klaassen and P. Verburg (eds.), Replacement Costs for Managerial Purposes T. A. Lee, Cash Flow Accounting K. J. Leo, Accounting for Business Combinations Norman B. Macintosh, The Social Software of Accounting and Information Systems Christopher Nobes, International Classification of Financial Reporting B. Popoff and T. K. Cowan, Analysis and Interpretation of Financial Statements, 2nd edition Alan M. Rugman and Lorraine Eden (eds.), Multinationals & Transfer Pricing J. B. Ryan, C. T. Heazlewood, J. Wong and M. Chye, New Zealand Company Financial Reporting: 1984, Second Edition J. M. Samuels and A. G. Piper, International Accounting: A Survey R. T. M. Whipple (ed.), Accounting for Property Development Nancy L. Jacob and R. Richard Pettit, Investments     

BOOK REVIEWS

Book reviewed in this article: Lee D. Parker, Kenneth R. Ferris & David T. Otley, Accounting for the Human Factor John Richard Edwards, A History of Financial Accounting David K. Round and Anne J. Arnold, Economic and Business Statistics: Practical Applications with Mini tab and SAS E.J. Mishan, Cost-Benefit Analysis James I. Cash, Jr, F. Warren McFarlan and James L. McKenney, Corporate Information Systems Management: The Issues Facing Senior Executives Stephen Salsbury and Kay Sweeney, The Bull, the Bear and the Kangaroo. The History of the Sydney Stock Exchange R.C. Donkin and B.C. McDonald, Computerised Consolidations Package R. Ball, P. Brown, F.J. Finn and R.R. Officer (eds), Share Markets and Portfolio Theory     

Book Review

Book reviewed in this article: J. B. Ryan, C. T. Heazlewood, B. H. Andrew and M. A. Perkinson, New Zealand Company Financial Reporting: 1982 J. Wong and M. E. Bradbury, Supplement to New Zealand Company Financial Reporting: 1982 A. D. Barton, “Objectives and Basic Concepts of Accounting”, Accounting Theory Monograph No. 2 Robert S. Kaplan, Advanced Management Accounting R. C. Clift, (ed.), Accounting: Communication and Control J. G. Louderback and M. L. Hirsch, Cost Accounting: Accumulation Analysis and Use R. Baxt, H. A. J. Ford, G.J. Samuels, C. M. Maxwell, An Introduction to the Securities Industry Codes Bell, Philip W., CVA, CCA and CoCoA: How Fundamental are the Differences? Philip A. Phin, Accounting for Real Estate Development Michael Scorgie and Anne Magnus, BASIC for Accountants - with an introduction to the use of computers in business H. Russell Fogler and Sundaram Ganapathy, Financial Econometrics for Researchers in Finance and Accounting Colin Tapper, Computer Law Michael J. Pratt, Auditing L. K. Scott (ed.), The Australian Credit Management Manual P. J. Hutchinson (ed.), Financing Small Enterprise Development     

Book Reviews

Book reviewed in this article: Issues in Public-Utility Pricing and Regulation. Edited by MICHAEL A. CREW. Lexington, Mass.: D.C. Heath and Company, 1980. Pp. x + 225. The Economic Effects on Lessees of FASB Statement No. 13, Accounting for Leases. By A. RASHAD ABDEL-KHALIK et al. Stamford, Conn.: Financial Accounting Standards Board, 1981. Fundamentals of Managerial Finance. By RAYMOND P. NEVEU. Cincinnati: South-Western Publishing Co., 1981. Pp. viii + 552. The Property Tax Revolt: The Case of Proposition 13. Edited by GEORGE G. KAUFMAN and KENNETH T. ROSEN. Cambridge: Ballinger Publishing Company, 1981. Pp. 232 + xviii. Finance: A Conceptual Approach. By NAHUM BIGER. Toronto: Butterworths, 1981. Monetary Theory. By Laurence Harris. New York: McGraw-Hill Book Company, Economics Handbook Series, 1981. Pp. xiii + 481.     

BOOK REVIEWS

Book reviewed in this article: R.J. Chambers & F.L. Clarke, Varieties and Uses of Financial Information D.S. Choi and K. Hiramatsu (eds), Accounting and Financial Reporting in Japan P.W. Wolnizer, Auditing As Independent Authentication Robert J. Listman, Marketing Accounting Services C.A. Mallyon, Principles and Practice of Farm Management Accounting 3rd ed. M. Desmond Fitzgerald, Financial Options K. Cowling and R. Sugden, Transnational Monopoly Capitalism Shelagh A. Heffernan, Sovereign Risk Analysis R. Baxt, An Introduction to Company Law, 4th Ed.     

BOOK REVIEWS

Book reviewed in this article: AggregatJJ Theory and Policy Income and Wealth. By Edward Ames . Controlling Monetary Aggregates: Proceedings of the Monetary Conference Held on Nantucket Island, June 8–10, 1969. Sponsored by the Federal Reserve Bank of Boston Essays on Interest Rates, Volume I. Edited by Jack M. Guttentag and Phillip Cagan Business Finance and InvestmentsAn Introduction to Risk and Return from Common Stocks. BY Richard A. Brealey . Capital Allocation Theory: The Study of Investment Decisions. By Gerald A. Fleischer . Quantitative Analysis of Financial Decisions. By James C. T. Mao . Microeconomics and Decision Models of the Firm. By Thomas H. Naylor and John M. Vernon . Financial Institutions and MarketsModern Techniques in Bank Management. Edited by Douglas V. Austin and Gene S. Booker . The Price of Money, 1946 to 1969: An Analytical Study of United States and Foreign Interest Rates. By Sidney Homer and Richard I. Johannesen . Innovations in Bank Management: Selected Readings. Edited by Paul F. Jessup . The Federal Home Loan Bank Board. By Thomas B. Marvell . Municipal Bond Finance and Administration: A Practical Guide to the Analysis of Tax Exempt Securities. By Alan Rabinowitz . Readings in Financial Markets and Institutions. Edited by J. Van Fenstermaker . International FinanceResource Flows to Less Developed Countries. By Clive S. Gray . A Structural Model of the U.S. Balance of Payments. By Martin F. J. Prachowny . Amsterdam and London: North-Holland, 1969. Pp. 176. $9.50. Readings in International Financial Management. Edited by Arthur I. Stonehill . International Financial Management. By David B. Zenoff and Jack Zwick Public FinanceTaxes and Politics: A Study of Illinois Public Finance. By Glenn W. Fisher . The Taxation of Income from Capital. Edited by Arnold C. Harberger and Martin J. Bailey . Commonwealth-State Financial Relations in Australia. By James A. Maxwell . Tax Impacts on Compensation. Sponsored by Tax Institute of America     

Book Review Section

Book reviewed in this article: Barry Spicer, Robert Bowman, David Emanuel and Alister Hunt The Power to Manage S. Ross adn P. Burgess Income Tax: A Critical Analysis J.B. Ryan, B. H. Andrew, M.J. Gaffikin and T. Heazlewood Australian Company financial Reporting: 1990 R.W. Peacock [Ed] Business Finance in Australia: Selected Readings E. Bryan Smyth and W. John Kenley Accounting Foundamentals Boris Popoff Accounting Essentials Jerome L. Stein The Economics of Futures Markets