BOOK REVIEWS

Book reviewed in this article: Ron Weber, EDP Auditing — Conceptual Foundations and Practice Mitchell, G. B. and Granof, M. H., Principles of Accounting William H. Beaver, Financial Reporting: An Accounting Revolution R. Brealey and S. Myers, Principles of Corporate Finance Robert Libby, Accounting and Human Information Processing: Theory and Applications V. M. Levy, Public Financial Administration Mannix, E. F. and Mannix, J. E., Leading Cases on Australian Income Tax E. H. Castro, Understanding Income Tax Law the Flow-Chart Way John B. Shanahan, Leasing in Australia … the Accounting and Taxation Implications R. R. Sterling, A Critique of Physical Capital V. L. Gole, Fundamentals of Financial Management G. R. Masel, Professional Negligence of Lawyers, Accountants, Bankers and Brokers     

BOOK REVIEWS

Book reviewed in this article: P. F. P. Higgins & K. L. Fletcher, The Law of Partnership in Australia and New Zealand G. Peirson and R. Bird, Business Finance Richard Thomas, Guidebook to Insurance Law in Australia and New Zealand James Van Home, Robert Nicol, Ken Wright, Financial Management and Policy in Australia J. B. Ryan, C. T. Heazlewood and B. H Andrew. Australian Company Financial Reporting 1980 B. Popoff and T. K. Cowan, Analysis and Interpretation of Financial Statements John D. Edwards, Accounting and Management Controls for Computer Systems J. K. Courtis (ed.) Communication via Annual Reports Malcolm C. Miller and Mark R. Scott, Financial Reporting by Segments, Discussion L. E. Heitger and S. Matulich, Managerial Accounting V. L. Gole, Valuation of Businesses, Shares and Property     

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: 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: 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 Reviews

Book reviewed in the article: ACCOUNTANTS INTERNATIONAL STUDY GROUP, Accounting and Auditing Approaches to Inventories in three Nations GEORGE R. CATLETT and NORMAN o. OLSON, Accounting for Goodwill L. s. ROSEN, Cases in Accounting and Business Administration HERBERT E. NEWMAN, An Introduction to Public Finance J. MCB. GRANT, A. J. HAGGER and A. HOCKING, Economic Institutions and Policy: An Australian Introduction     

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: 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: 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: 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: Aggregate Theory and Policy: Studies in Economic Stabilization. Edited by Albert Ando , E. Cary Brown , and Ann F. Friedlaender . Aggregate Theory and Policy: Britain's Economic Prospects. By Richard E. Caves and Associates . Aggregate Theory and Policy: Why Growth Rates Differ. By Edward F. Denison . Aggregate Theory and Policy: Monetary Economics: Readings. Edited by Alan D. Entine . Aggregate Theory and Policy: The Costs of Economic Growth. By Ezra J. Mishan . Business Finance and Investments: Investment Decision-Making. By Albert I. A. Bookbinder . Business Finance and Investments: Investment Analysis and Portfolio Management. By Jerome B. Cohen and Edward D. Zinbarg . Business Finance and Investments: Financial Management and Policy. By James C. Van Horne . Business Finance and Investments: Basic Financial Management: Text, Problems and Cases. By Edward J. Mock , Robert E. Schultz , Raymond G. Schultz and Donald Hart Shuckett . Business Finance and Investments: The Management of Capital Expenditures. By Robert G. Murdick and Donald D. Deming . Financial Institutions and Markets: The Retail Price Structure in American Life Insurance. By Joseph M. Belth . Financial Institutions and Markets: Finances and Banking. Edited by Zdzislaw Fedorowicz . Financial Institutions and Markets: The Five-Year Outlook For Interest Rates. Edited by Herbert V. Prochnow . Financial Institutions and Markets: Mutual Savings Banks and Savings and Loan Associations. By Alan Teck . Financial Institutions and Markets: Money in the Computer Age. By F. P. Thomson . Financial Institutions and Markets: The Management of Cyclical Liquidity of Commercial Banks. By G. Walter Woodworth . International Finance: Trade Liberalization Among Industrial Countries. By Bela Balassa . International Finance: Studies in Trade Liberalization: Problems and Prospects for the Industrial Countries. By Bela Balassa and Associates . International Finance: Monetary Reform and The Price of Gold-Alternative Approaches. Edited by Randall Hinshaw . International Finance: Overseas Manufacturing Investment and the Balance of Payments. By G. C. Hufbauer and F. M. Adler . International Finance: The Open Economy: Essays on International Trade and Finance. Edited by Peter B. Kenen and Roger Lawrence . Public Finance: Illinois Municipal Finance. By Glenn W. Fisher and Robert P. Fairbanks . Public Finance: Budget Concepts for Economic Analysis. Edited by Wilfred Lewis , Jr .     

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 .     

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: Lucia S. Chang and Kenneth S. Most, The Perceived Usefulness of Financial Statements for Investors' Decisions S. Henderson and G. Peirson, Issues in Financial Accounting Michael Grobstein, Stephen E. Loeb and Robert D. Neary, Auditing: A Risk Analysis Approach M. Edgar Barrett and William J. Brims (eds.), Case Problems in Management Accounting Michael T. Skully (ech), Financial Institutions and Markets in the Southwest Pacific — A Study of Australia, Fiji, New Zealand and Papua New Guinea Tom Clark (ed.), Leasing Finance Harvey Crapp and Michael T. Skully, Credit Unions for Australians R.A. Brealey, An Introduction to Risk and Return J. Matatko & D. Stafford, Key Developments in Personal Finance Paul Latimer, Australian Business Law     

Book Reviews

Book reviewed in the article: CHARLES WEBER, The Evolution of Direct Costing ROBERT GOFF and GARETH JONES, The Law of Restitution RICHARD V. ANDREE, Computer Programming and Related Mathematics R. S. GYNTHER, Accounting for Price-Level Changes: Theory and Procedures RAYMOND DE ROOVER, The Rise and Decline of the Medici Bank, 1397–1494 P. W. S. ANDREWS, On Competition in Economic Theory DONALD E. MILLER, The Meaningful Interpretation of Financial Statements G. K. MASTERMAN and E. SOLOMON, assisted by R. BAXT, Australian Trade Practices Law, being the Law and Practice Relating to the Commonwealth Trade Practices Act and State Acts and relevant Foreign Legislation R. J. CHAMBERS, Financial Management REG. GYNTHER, Practising Accountants in Australia     

BOOK REVIEWS

Book reviewed in this article: Robert C. Gift, Corporate Accounting in Australia K. J. Lea, Accounting for Intercompany Investments D. J. Hatherly, The Audit Evidence Process David J. Fraser and Maxwell E. Aitken, Stettler's Systems Based Audits R. J. Chambers, Price Variation and Inflation Accounting Christopher Nobes, Introduction to Financial Accounting A. R. Drebin and H. Bierman, Jr. Managerial Accounting: An Introduction R. Baxt, Auditors and Accountants - Their Role, Liabilities and Duties W. J. McGregor, Accounting for Research and Development Costs Peter J. Best, Small Business Computer Systems     

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: Aggregate Theory and Policy; The New Inflation: Causes, Effects, Cures. By G. L. Bach . Aggregate Theory and Policy; The Theory of Macroeconomic Policy. By Nancy S. Barrett . Aggregate Theory and Policy; Some Cambridge Controversies in The Theory of Capital. By G. C. Harcourt . Aggregate Theory and Policy; Business Finance and Investments; Methodology in Finance—Investments. Edited by James L. Bicksler Aggregate Theory and Policy; The Measurement of Portfolio Risk Exposure. By Frank B. Campanella . Aggregate Theory and Policy; Modern Developments in Investment Management: A Book of Readings. Edited by James Lorie and Richard Brealey Aggregate Theory and Policy; Theory of Financial Markets. By Jan Mossin . Financial Institutions and Markets; Economics and Insurance: An Introduction to the Economic Aspects of Insurance By R. L. Carter . Financial Institutions and Markets; Inflation and Economic Development in Brazil 1946–1963. By Raouf Kahil . Financial Institutions and Markets; Socialist Banking and Monetary Control: The Experience of Poland. By T. M. Podolski . International Finance; Super Imperialism: The Economic Strategy of American Empire. By Michael Hudson . Public Finance; The Payroll Tax for Social Security. By John A. Brittain . Public Finance; Public Expenditure Analysis: Selected Readings. Edited by Balbir S. Sahni .     

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: Scott Henderson and Graham Peirson, Issues in Financial Accounting Patrick R. A. Kirkman, Accounting Under Inflationary Conditions Stephen A. Zeff, Forging Accounting Principles in New Zealand Donald H. Taylor and G. William Glezen, Auditing Integrated Concepts and Procedures Emile Woolf, Auditing Today Michael Harding and Harry J. Cooper, Readings and Case Studies in Auditing