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: Peter J. Best and Peter G. Barrett, Auditing Computer-Based Accounting Systems Scott Henderson and Graham Peirson, Financial Accounting Theory: Its Nature and Development R. Bruce, B. McKern, I. Pollard, Handbook of Australian Corporate Finance Simon M. Keane, Stock Market Efficiency: Theory, Evidence, Implications Carrington, A. S., and Howitt, G., Financial Information Systems Don T. DeCoster, Eldon L. Schafer and Colin Burrows, Australian Management Accounting: A Decision Emphasis Frederick H. Wu, Accounting Information Systems: Theory and Practice E. W. Wallace, J. L. Mansfield and R. D. Wilson, Financial Institutions Duties - Untangling the Web J. Dixon and L. G. Priddle, The New Case Companion to Ryan's Income Tax Manual E. McL. Holmes, Report on Managing the Water Industry: The Accounting, Reporting and Auditing Dimension Theodore Needleman, Microcomputers for Accountants Fred Yeager and Neil Seitz, Financial Institution Management - Text and Cases Michael T. Skully (ed.), Financial Institutions and Markets in the Far East James Farmer, Creditor and Debtor Law in Australia and New Zealand Trevor R. Johnston, Martin O. Jager and Reginald B. Taylor, The Law and Practice of Company Accounting in Australia K. V. Ramanathan, Management Control in Nonprofit Organizations K. V. Ramanathan and L. P. Hegstad, Readings in Management Control in Nonprofit Organizations     

Book Reviews

Book reviews in this article:
Efficient Capital Markets and Accounting: A Critical Analysis By Thomas R. Dyckman, David H. Downes and Robert P.
Replacement Cost Accounting By Lawrence Revsine . By Lawrence Revsine.
Principals of Modern Investments By Charles A. D'Ambrosio.
Managerial Finance By Stephen E. Bolten.
Capital Markets and Institutions , 3rd Edition By Herbert E. Dougall and Jack E. Gaumnitz.
Financial Decision Making: Concepts, Problems and Cases By John J. Hampton.
Frontiers of Financial Management , 2nd Edition Edited by William J. Serraino, Surendra S. Singhvi, and Robert M. Soldofsky.
Financial Management: Cases and Readings , Revised Edition. By Victor L. Andrews and Pearson Hunt.     

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: 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 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 Review Section

Book reviewed in this article: K.J. Leo, C.J. Lambert & J. W. Sweetig Advanced Company Accounting James Guthrie, Lee Parker and David Shand, The Public Sector: Contemporary Readings in Accounting and Auditing Contemporary Issues in Accounting Research, Edited by Bhabatosh Baerjee (IAA Research Foundation 1991) Funds and Portfolio Management Institutions: An International Survey. Edited by Stefano Preda, Elsevier Barfield, J.T., Raiborn C.A. and Dalton M.A. Cost Accounting— Traditions and Innovations (1991) John Hoggett and Lew Edwards, Financial Accounting in Australia Second Edition. (John wiley & Sons, Brisbane 1990)     

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: Asheq Razaur Rahman. The Australian Accounting Standards Review Board: The Establishment of its Participative Review Process. Michael Gaffikin. Principles of Accounting. K. J. Leo and J. R. Hoggett. Company Accounting in Australia. K. J. Leo, C. J. Lambert and J. W. Sweeting Advanced Company Accounting. R. L. Deutsch, S. J. Gates, M. M. Gibson, P. J. Hanley and G. L. Payne. Australian Tax Handbook — 1993. S. Henderson and G. Peirson. Issues in Financial Accounting. N. McLeod, J. Passant and B. O'Keeffe. Essential Tax Legislation - 1993. D. Godsell Auditors' Legal Duties and Liabilities in Australia. J. Hoggett and L. Edwards. Financial Accounting in Australia. C. Drury. Standard Costing. G. S. Gill and G. W. Cosserat. Modern Auditing in Australia. Rob Gray, Jan Bebbington and Diane Walters Accounting for the Environment. J. B. Ryan, B. H. Andrew, M. J. Gaffikin and T. Heazlewood. Australian Company Financial Reporting 1993, Accounting Research Study No. 12.     

Book Review Section

Books reviewed:
Chun Wei Choo, The Knowing Organization: How Organizations Use Information to Construct Meaning, Create Knowledge, and Make Decisions
J. Hoeggett and L. Edwards, Financial Accounting in Australia
Anita S. Hollander, Eric L. Denna and J. Owen Cherrington, Accounting Information Technology and Business Solutions
Michael McGrath and Christopher Viney, Financial Institutions, Instruments and Markets
J. William Petty, Rolffe Peacock, Peter Martin, Michael Burrow, Arthur J. Keown, David F. Scott Jr, and John D. Martin, Review of Financial Management     

Book Review Section

Books reviewed:
Chun Wei Choo, The Knowing Organization: How Organizations Use Information to Construct Meaning, Create Knowledge, and Make Decisions
J. Hoeggett and L. Edwards, Financial Accounting in Australia
Anita S. Hollander, Eric L. Denna and J. Owen Cherrington, Accounting Information Technology and Business Solutions
Michael McGrath and Christopher Viney, Financial Institutions, Instruments and Markets
J. William Petty, Rolffe Peacock, Peter Martin, Michael Burrow, Arthur J. Keown, David F. Scott Jr, and John D. Martin, Review of Financial Management     

Book Reviews

Book reviewed in this article: Jean St. G. Kerr & R. C. Clift (eds) Essays in Honour of Louis Goldberg M. R. Mathews & M. H. B. Perera Accounting Theory & Development R.H. Parker (ed), Accounting in Australia: Historical Essays S. G. Rhee & R. P. Chang, (eds), Pacific Basin Capital Markets Research Marc P. Joye and Paul J. Blayney, Cost and Management Accounting Practices in Australian Manufacturing Companies: Survey Results. Monograph No. 7, 1990. Michael T. Skully (ed.), International Corporate Finance Christopher Carr, Britain's Competitiveness: The Management of the Vehicle Components Industry.     

BOOK REVIEWS

Book reviewed in this article: Abacus “Special Issue Marking the Retirement of Raymond J. Chambers” W. W. Cooper and Yuji Ijiri (eds.), Kohler's Dictionary for Accountants B. To Colditz and R. W. Gibbins, Australian Accounting Ronald Ma and R. H. Parker, Consolidation Accounting in Australia — Concepts and Practice P. Latimer, Australian Business Law R. G. Bird, M. G. McDonald, A. J. McHugh, Management Accounting: Processing, Evaluating and Using Cost Data Michael J. Harding and Barry J. Cooper, Readings and Case Studies in Auditing D. J. Hardman, (ed.), Government Accounting and Budgeting J. W. H. Trueman (ed.), Cases in Financial Management and Policy Graham Hubbard, Accounting and Reporting for Superannuation Plans Diana R. Harrington, Modern Portfolio Theory and the Capital Asset Pricing Model: A Users Guide N. G. Maloy, Local Government Finance and Accounts Cyril H. P. Brookes, P. J. Grouse, D. R. Jeffery, M. J. Lawrence, Information Systems Design Fatseas, V. A. and Vagg, T. R., Quantitative Techniques for Managerial Decision Making Juttner, D. Johannes (ed.), Interest Rates: Papers and Proceedings of a Symposium     

BOOK REVIEWS

Book reviewed in this article: G. Whittred & I. Zimmer, Financial Accounting: Incentive Effects and Economic Consequences Charles T. Horngren & Gary L. Sundem, Introduction to Management Accounting Robert Capettini & Donald K. Clancy (eds), Cost Accounting, Robotics and The New Manufacturing Environment A.A. Arens, J.K. Loebbecke, P.J. Best & G.E.P. Shailer, Auditing in Australia: An Integrated Approach Joel M. Stern & Donald H. Chew Jr. (eds), The Revolution in Corporate Finance B. de Caires (ed), The GT Guide to World Equity Markets Centre for Independent Studies Policy Forums 5, Takeovers and Corporate Control: Towards a New Regulatory Environment P.M. Horvitz & R.A. Ward, Monetary Policy and the Financial System R.T.M. Whipple (ed), Commercial Rent Reviews: Law and Valuation Practice Peter Ziegler University of Queensland     

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     

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: 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 Review Section

Book reviewed in this article: G. Whittred and I. Zimmer Financial Accounting: Incentive Effects and Economic Consequences R. FitzHerbert Blue Print for Investment R.B. Wheeler Accounting For Profit Determination: A Conceptual Approach D. Northcott Capital Investment Decision Making Editors: J. Ratnatunga, J. Miller, N. Mudalige, and A. Sohal Issues in Strategic Management Accounting M. Ezzamel Business Unit and Divisional Performance Measurement S. A. Zeff, F. van der Wei and K. Camfferman Company Financial Reporting: A Historical and Comparative Study of the Dutch Regulatory Process P. Jubb and S. Haswell Company Accounting     

BOOK REVIEWS

Book reviewed in this article: Greg Pound, John J. Willingham and D. R. Carmichael, Australian Auditing — Concepts and Methods Carrick Martin, An Introduction to Accounting D. R. Jeffery and M. J. Wallace, Systems Analysis and Design Yuji Ijiri, Accounting Structured in APL F. M. Wilkes, Capital Budgeting Techniques I. G. Wallschutzky and B. T. Colditz, Australian Income Tax Questions Gabriel B. Rothberg, Structured EDP Auditing K. J. Leo and J. R. Hoggett, Company Accounting in Australia Sir Keith Yorston, E. B. Smyth and S. R. Brown, Advanced Accounting Jack Clark Francis, Management of Investments Michael T. Skully, Merchant Banking in ASEAN — A Regional Examination of its Development and Operations Edna Carew, Fast Money - The Money Market in Australia     

BOOK REVIEWS

Book reviewed in this article: Optimization of Bank Portfolios. By William F. Beazer . Bank Management and Portfolio Behavior. By Donald D. Hester and James L. Pierce . Pension Funds and Other Institutional Investors. By Edward Malca . Interest Rates on Savings Deposits. By Mryon B. Slovin and Marie E. Sushka . Business Financial Management. By George N. Engler . Preference Shares and Company Finance. By L. C. Gupta . Corporate Planning and Control Model Systems. By Akira Ishikawa . Financial Planning in the Indian Public Sector: A Management Approach. By B. S. Sharma . Accounting for the Cost of Interest. By Robert N. Anthony . Efficient Capital Markets and Accounting: A Critical Analysis. By Thomas R. Dyckman , David H. Downes , and Robert P. Magee . Theory of Accounting Measurement. By Yuji Ijiri . Financing Anglo–American Trade: The House of Brown, 1800–1880. By Edwin J. Perkins .