Congress Proceedings: Sixth Annual Congress, 6-8 April 1983by European Accounting Association

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Congress Proceedings: Sixth Annual Congress, 6-8 April 1983 by European AccountingAssociationReview by: Lucia S. ChangThe Accounting Review, Vol. 60, No. 2 (Apr., 1985), p. 342Published by: American Accounting AssociationStable URL: http://www.jstor.org/stable/246814 .Accessed: 12/06/2014 12:30Your use of the JSTOR archive indicates your acceptance of the Terms & Conditions of Use, available at .http://www.jstor.org/page/info/about/policies/terms.jsp .JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range ofcontent in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new formsof scholarship. For more information about JSTOR, please contact support@jstor.org. .American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to TheAccounting Review.http://www.jstor.org This content downloaded from 62.122.79.90 on Thu, 12 Jun 2014 12:30:03 PMAll use subject to JSTOR Terms and Conditionshttp://www.jstor.org/action/showPublisher?publisherCode=aaasochttp://www.jstor.org/stable/246814?origin=JSTOR-pdfhttp://www.jstor.org/page/info/about/policies/terms.jsphttp://www.jstor.org/page/info/about/policies/terms.jsp342 The Accounting Review, April 1985 York: John Wiley & Sons, 1983, pp. xvi, 632, $35.45). The reviewer of the second edition of this book (THE REVIEW, January 1982, pp. 214-215) re- ported using the first and second editions in sys- tems analysis and design classes containing stu- dents from the various business school disciplines. Information systems concepts and development are treated as being independent of specific func- tional areas of business. In addition, the book's title, intended usage, and contents separate it from those books designated as accounting systems books. The book is intended for use in a one-semester course by students who have at least an introduc- tory background in computers and business. Junior, senior, or graduate standing with reasonable prep- aration in a business specialty should enable the student to obtain expected benefits from the book. A term project, preferably supported by an illus- trative program, could enhance assimilation of the theory and methodology provided in the text. The book deals with equipment and programs in a machine- and language-independent manner. Contents of the three major sections of the book have been rearranged some from the previous edi- tion. They are information systems from a man- agement or user viewpoint, data base development and design as the core of a computer-based infor- mation system, and information systems develop- ment and methodology as a way of carrying out the traditional analysis, design, and implementation. Emphasis on regular reports to management on system design progress and the actions manage- ment could take at such times points out to stu- dents one of the realities of systems work. Chapter contents in the development methodology section are reinforced by a multi-chapter case example. Appendices deal with logico-mathematical models and computer technology in a summarized but comprehensible manner. EUGENE L. ZIEHA Professor of Accountancy University of Missouri-Columbia EUROPEAN ACCOUNTING AssOcIATION, Con- gress Proceedings: Sixth Annual Congress, 6-8 April 1983 (Glasgow, Scotland: Uni- versity of Glasgow, 1984, pp. 48, U.S. ?4.00, Europe ?3.50, U.K. ?2.50 paper). The European Accounting Association, estab- lished in 1976, now has over 500 members from Europe and other parts of the world. The Sixth Annual Congress held in Glasgow, Scotland in 1983 was attended by 240 academic participants from 25 countries including Australia, Canada, Japan, Libya, New Zealand, and the United States. The proceedings include a report on the Con- gress, two papers presented at the plenary sessions, and only a list of the 65 papers presented on 13 topics at the four concurrent sessions. A paper by the noted economist Alexander K. Cairncross analyzes the growing economic interde- pendence of nations on the one hand and govern- ment intervention on the other. It pleads convin- cingly for more willingness to pay the price of greater integration in the international economy. Professor Whittington's paper is a scholarly study on the European contribution to inflation ac- counting ideas and practice, especially by Schma- lenbach, Schmidt, and Limperg. This small book is handsomely produced. If it had included all the papers presented or even their abstracts, much more would have been accom- plished to further the Association's objective of "better dissemination of information on account- ing research and pedagogy . . . " (p. 9). LUCiA S. CHANG Professor of Accounting Florida International University DALE L. FLESHER, TONYA K. FLESHER, and GERALD U. SKELLY, The New-Product De- cision (New York and Hamilton, Ontario: National Association of Accountants and The Society of Management Accountants of Canada, 1984, pp. vii, 150, $14.95, Can. $10.00 paper). When one considers that two-thirds of all new products fail, and that on the other hand some companies with good planning are over 80 percent effective in their product development, one cannot help but welcome this timely in-depth research on how 17 manufacturing firms in the United States and Canada approach the new-product decision and the crucial role played by accounting informa- tion in such a decision. The most interesting finding of the study is the absence of a common pattern of how various firms develop a new-product planning strategy and the manner by which this strategy is operationalized once it has been adopted. The study attributes this diversity to the different hierarchical levels of the firm where the new-product idea is generated, the existence (or lack) of new-product policy manuals, the use (or lack) of sophisticated quantitative tools, and the functional area in the company that is fi- This content downloaded from 62.122.79.90 on Thu, 12 Jun 2014 12:30:03 PMAll use subject to JSTOR Terms and Conditionshttp://www.jstor.org/page/info/about/policies/terms.jspArticle Contentsp.342Issue Table of ContentsThe Accounting Review, Vol. 60, No. 2 (Apr., 1985), pp. 173-355Front Matter [pp.298-299]Does Consensus Imply Accuracy in Accounting Studies of Decision Making? [pp.173-185]TICOM and the Analysis of Internal Controls [pp.186-201]Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure [pp.202-211]Process Susceptibility, Control Risk, and Audit Planning [pp.212-230]An International Study of Accounting Practices in Divisionalized Companies and Their Associations with Organizational Variables [pp.231-247]Auditor Switches by Failing Firms [pp.248-261]NotesApplying Citation Analysis to Evaluate the Research Contributions of Accounting Faculty and Doctoral Programs [pp.262-277]Perceived Risk, Market Risk, and Accounting Determined Risk Measures [pp.278-288]CommentsAlternative Interim Reporting Techniques within a Dynamic Framework: Comments and Extensions [pp.289-294]Alternative Interim Reporting Techniques within a Dynamic Framework: A Reply [pp.295-297]Education ResearchA Descriptive Analysis of Authorship in The Accounting Review [pp.300-313]Financial ReportingPitfalls in Calculating Cash Flow from Operations [pp.314-326]Book Reviewsuntitled [pp.327-328]untitled [pp.328-329]untitled [p.329]untitled [pp.330-331]untitled [p.331]untitled [pp.331-332]untitled [p.333]untitled [pp.333-334]untitled [pp.334-335]untitled [pp.335-336]untitled [pp.336-337]untitled [p.337]untitled [pp.337-338]untitled [pp.338-339]untitled [pp.339-340]Books Received July 21, 1984 to October 20, 1984 [pp.347-351]Capsule Commentariesuntitled [p.341]untitled [p.341]untitled [pp.341-342]untitled [p.342]untitled [pp.342-343]untitled [pp.343-344]untitled [p.344]untitled [p.344]untitled [pp.344-345]untitled [p.345]untitled [p.345]untitled [p.345]untitled [pp.345-346]untitled [p.346]untitled [p.346]untitled [pp.346-347]untitled [p.347]Back Matter [pp.352-355]

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