Two Decades of Trends in Undergraduate Economics Degrees, 1991–2011

The trend in U.S. undergraduate economics degrees continued its upward trajectory in 2010 to 2011, growing by an average of 4 percent.     

Symposium on the Industrial Organization of Higher Education

Review of Industrial Organization -     

Conventions,local interaction,and automata networks

This paper deals with the evolution of conventions in a finite population of boundedly rational players. We apply methods from the theory of automata networks to analyze the effects of different interaction structures. It is shown that the size of the reference group for each player has an important impact on the evolutionary stability of a particular convention, and that the interaction structure crucially determines the distribution of conventions in the population.     

Impacts of Rising Energy Prices on Saskatchewan Agriculture: A Comment

In their recent article in this Journal [ CJAE 36(2): 239–60] Devi D. Tewari and Surendra N. Kulshreshtha analyzed the impacts of fuel and fertilizer price increases on Saskatchewan agriculture and concluded that energy price increases would reduce the level of production, product demand, energy use, consumer surplus and net returns over energy-related inputs.     

The path to European Monetary Union

The planned broadening of the common internal market into an economic and monetary union as proposed in the Delors Plan means a significant qualitative leap in the process of European integration, which should ultimately lead to political union in Europe. Is this objective realistic? In what ways could it be achieved?     

A critical examination of the AICPA Code of Professional Conduct

The American Institute of Certified Public Accountants (AICPA) is responsible for the Code of Professional Conduct that governs the actions of CPAs. In 1988, the Code was revised by the AICPA, but a number of issues still remain unresolved or confounded by the new Code. These issues are examined in light of the profession's stated commitment to the public good, a commitment that is discussed at length in the new Code.Specifically, this paper reviews the following issues: (1) client confidentiality and whistleblowing, (2) limited liability, and (3) auditor independence. We argue that, in each of these areas, the AICPA promotes a position that is potentially harmful to the public good.Allison Collins is an Assistant Professor in the Department of Accounting and Taxation at Colorado State University. She has been a Certified Public Accountant since 1982. She has published previously inJournal of Business Ethics.Normal Schutz is an Associate Professor in the Department of Accounting and Taxation at Colorado State University. He has published in such journals asJournal of Business Ethics, EDP Auditor Journal andInternal Auditor.     

Dialectics, Functionalism, and Structuralism, in Economic Thought

A bstract . "Structuralism" and "functionalism" facilitate an analysis of the evolution oi economic thought as a series of cultural, institutional , and socioeconomic challenges and responses. The methodologies of "structuralism" and "functionalism," like Hegelian dialectics, ¹ to which they are closely related, do not consider thought systems or socioeconomic systems in terms of fixed and stable relationships but in the light of dynamic processes of change. They emphasize communication, feedback , and continuity. The aim of these methodologies is to facilitate the analyses of changes in interrelationships which constitute the processes of evolution. The economist is concerned with the theoretical analysis of socioeconomic processes. His task can be facilitated by describing and analyzing structural-functional relationships of the economy and its parts. However, the methodologies of structuralism and functionalism cannot be used to predict theoretical developments. At best they can be utilized to select from some set of possible alternatives.