George O. Gamble
THE UNIVERSITY OF HOUSTON
Gordon Otto
THE UNIVERSITY OF HOUSTON
and
Ladelle M. Hyman TEXAS SOUTHERN UNIVERSITY
A CITATIONAL ANALYSIS OF THE ACCOUNTING EDUCATION LITERATURE, 1956-1990
Abstract: Citations were collected for education articles published from 1956-1990. The journals selected for the study are International Journal of Accounting Education and Research (IJAER), Issues in Accounting Education (IAE), Journal of Accountancy (JOA), Journal of Accounting Education (JOAE), and The Accounting Review (TAR). An analysis of the data has revealed: (1) the maximum average citation per paper peaked around 1981-82; (2) the 1976-1985 decade was the most productive in terms of the number of articles, average number of pages per article, and the average number of citations per paper; (3) JOA had the highest average citations per paper; (4) sixty-seven percent of the twelve most highly cited papers in accounting education were published in TAR; (5) accounting education scholars tend to cite very recent literature; (6) the immediacy index for the accounting education literature is approximately the same as that for agency theory literature; and (7) the content of education articles has changed from professional development, five year accounting programs, student testing and teaching aids to improving upon methodologies used to conduct education research and the ranking of accounting faculty and accounting concepts.
The objective of this study is to evaluate the historical development of the accounting education literature from 1956-1990. More specifically, we are concerned with employing citation analysis to determine the following : (1) the growth from 1956-1990, (2) the changes in the attributes of the papers themselves (length and number of citations) that characterize the development from short anecdotal papers to more lengthy research oriented works, (3) the influential researchers involved in the development of the accounting education literature and (4) how the structure of the literature has changed.
Received March 1994
Revised October 1994
Accepted May 1995
This study should aid accounting historians in their under-standing and evaluation of the extent to which early accounting education research has contributed to current accounting edu-cation research. Accounting historians are also provided with an understanding of additional attributes of the accounting educa-tion literature, e.g., the length and number of papers, the aver-age number of citations per paper, and those factors that cause a body of literature to move from a state of infancy to that of maturity.
The remainder of this paper reviews some related literature. Next, data collection is discussed, followed by an analysis and explanation of the results. The final section presents some con-cluding remarks.
LITERATURE REVIEW
In an historical research context, citation and co-citation1 analysis have been employed to identify attributes of specialized research areas in the accounting research literature. With regard to identifying attributes of specialized research areas, Gamble and O’Doherty [1985a] employed co-citation analysis to map the accounting income smoothing literature. In addition, Gamble, et ah, [1987] also examined the attributes of the agency theory literature to determine: (1) the most influential articles in the accounting agency literature, (2) the structure of the accounting agency literature and the dynamics of the change of such structure across time and (3) the growth attributes of both citations and papers over a twelve year time period (1972-1984). Bricker [1988] investigated knowledge preservation in accounting research via an examination of 428 published accounting articles and their citations. The study showed that accounting scholars tend to cite very recent literature. Thus, earlier accounting knowledge may become lost to future generations of accounting scholars. Finally, Bricker [1989] investigated the structure of accounting research by: (1) inferring a structure of accounting research by employing an extension of co-citation clustering (a
1 Co-citation analysis identifies the links between research studies across time by calculating the frequency with which a particular pair of papers has been jointly cited by a source document. By analyzing the set of papers that have common pair citings, which satisfy a minimum threshold level, lines of literature are described (by means of content analysis) and diagrammatically mapped via a citation diagram. For a complete description and application, the reader should refer to Small [1973].
derivative of co-citation analysis) and content analysis, (2) vali-dating such structure by an independent statistical test (multiple discriminant analysis) and (3) examining the characteristics of such validated structure for evidence consistent with a frag-mented and/or integrated accounting discipline. Bricker found that some accounting research areas, such as, positive account-ing, market-based, and time-series, are relatively well integrated in the main structure of accounting research. On the other hand, other research areas, such as statistical auditing, tax, and studies of academic accounting are isolated from the main structure of accounting research.
Heck, et ah, [1990] used citations to analyze the authors and institutions to twenty-four leading academic journals from their inception through 1988. They found that there has been a substantial increase in the incidence of co-authorship and the number of articles published in recent years, and the relationship between size of a doctoral program and publishing frequency of the faculty of a Ph.D. program is lower than expected. Furthermore, when Heck, et ai, [1991] disaggregated their citation data they found that the most prolific (high frequency) contributors tend to publish in a variety of journals, and contemporary researchers are publishing in both newer and older journals. In a similar study, Heck and Bremser [1986] performed the following analysis on The Accounting Review articles published over a 60 year time period: identified the authors, their affiliation, and where they earned their doctoral degrees. Finally, Herring, et al, [1989] documented and highlighted some of the aspects of the recent changes in accounting education and suggested some directions for future research and Lehman and Street [1989] used citation and content analysis of the 187 main section articles and teaching notes which appeared in the first six volumes of the Journal of Accounting Education. They found that the Journal of Accounting Education authors have researched a broad spectrum of topics using a variety of research methodologies.
DATA COLLECTION
The major objective of our data collection efforts is to compile information on accounting education articles and their citations from 1956-1990. The 1956-1990 time period was selected because it provides a long enough time period to enable meaningful inferences to be drawn from the data. The journals selected for data collection are International Journal of Accounting Education and Research (IJAER), Issues in Accounting Education (IAE), Journal of Accountancy (JOA), Journal of Accounting Education (JOAE), and The Accounting Review (TAR).2 These journals were selected because they represent the major academic accounting education research outlets for the 1956-1990 time period. Table ,1 contains the number of articles and citations for the above journals during the 1956-1990 time period. One thousand three hundred and eighty-five articles were collected along with 1,184 citations (Appendix A contains a break-out of educational article contributions by journal for each year). TAR has the highest number of total articles and citations. The traditional accounting journals (JOA and TAR) average about one citation per paper while the newer, education oriented journals cluster together around an average of 0.65 citations per article.
TABLE 1
Articles and Citations
1956-1990
Education
Journal and Articles Citations to Articles Average Citations
Dates of publication Published Published in Period Per Paper in Period
JOA 1956-1990 206 207 1.00
TAR 1956-1990 687 656 0.95
IJAER 1966-1990 57 39 0.68
JOAE 1983-1990 236 146 0.62
IAE 1983-1990 199 136 0.68
Total 1,385 1,184 0.86
DATA ANALYSIS
Figure 1 shows that the average citations per paper peaked around 1981-82 and since that point has been a decreasing function with respect to time. It is plausible that the maximum average citation rate occurred around 1981-82 because of the citing
2The Journal of Accounting Research (JAR) was omitted from the list of journals investigated becuase it has not deveoted a material amount of space to education articles and we are of the opinion that its inclusion would not contribute to ur discussion of the development of the education literature. For example, from 1963-1972 JAR only published three education papers. Furthermore, an analysis of those papers revealed that they are not considered significant as far as the citing literature is concerned.
habits of authors publishing in the two new accounting educa-tion journals (IAE and JOAE) which were started in 1983. That is, perhaps authors publishing in those new education journals were citing works from other disciplines instead of the earlier accounting education literature because they were interested in transferring concepts, methods, etc., from those disciplines into the accounting education literature.3 Figure 1 also reveals that 1976-1985 covers an interesting period of time for average citations per paper. That is, it covers: (1) the time period leading up to the highest average citation rate per paper, (2) the period of time in which the highest average citation rate per paper occurred and, (3) the period of time in which the average citation rate per paper began to drop. The drop in citations from 1976 to 1985 is partially due to the truncation of the study period that must ignore future citations. For the most part, the JOA, TAR, and IJAER published education articles for the entire period of study. The cumulative time-to-citation for these three journals is shown in the first cumulative total column in Table 3. These data also have a small down-ward bias but provide a preliminary basis for adjusting the observed citations lor the truncated portion of the time-to-citation distribution. In 1979, for example, there are eleven years remaining in the study period. The cumulative total column for JOA, TAR, and IJAER (for 11 years to citation) in Table 3 shows that 98.57% of the citations will have been completed; hence, the time-adjusted average citations per paper for 1979 in Figure 1 are equal to 2.54 (the observed number (2.50) divided by 0.9857).
FIGURE 1 Average Number of Citations per Paper
4.5
X
Vl
|
I
I
Adjusted for time truncation —
4 –
3.5
3 2.5
2 1.5
1
0.5 0
55 60 65 70 75 80 85 90 Year of Publication
Table 2 provides some insights regarding citation incidence of individual and total journals from 1976-1985.4 On an indi-vidual journal basis, IJAER has the highest percentage (70%) for articles that were never cited followed by JOAE, JOA and IAE. On an aggregate basis, however, roughly 50% of all papers se-lected to represent the above time period were never cited. Fur-thermore, in terms of one and two citations, IAE (42%), TAR (36%) and JOAE (35%) have the highest percentage of papers in those categories. In addition, 35% of all papers have one or two citations and only 15% have three or more. Finally, TAR has the largest percentage of papers cited followed by IAE and JOA.
4This time-period was selected because it marked the end of the anecdotal period and was far enough removed from the end of the study to allow significant citation occurrence.
Gamble, Otto and Hyman: Accounting Education Literature, 1956-1990 11W
TABLE 2
Citation Incidence of 306 Articles
1976-1985
(Table entries in %)
Citations
per Article JOA TAR IJAER JOAE IAE Total
0 52.27% 44.65% 70.00% 56.52% 50.00% 49.67%
1 20.45 22.64 10.00 24.64 16.67 21.90
2 13.64 13.84 0.00 10.14 25.00 13.40
3 2.27 6.92 0.00 5.80 0.00 5.23
4+ 11.36 11.95 20.00 2.90 8.33 9.80
Total Cits 44 159 10 69 24 306
Table 3 displays information regarding the age of papers when cited, for the 1976-1985 time period. On an aggregate basis, 31% of all papers cited were from zero (less than one year old) to two years of age; sixty-one percent were from zero to four years of age and; over 85% from zero to seven years of age. The aggregate citation-time distribution is biased toward shorter citation times due to the influence of the two journals that did not begin publication until 1983. The distribution of time-to-citation for the composite JOA, TAR, and IJAER differs from the composite JOAE and IAE data at a significance level less than 1% in a Chi-Square test.
On an individual journal basis, IAE had the highest (48%) and TAR the lowest (23%) percentage of papers from zero to two> years of age when cited; IAE had the highest (87%), while IJAER and TAR the lowest (50%) percentage of papers from zero to four years of age when cited.
Thus far, our discussion has centered around the citation attributes (collectively and individually) during the 1976-1985 time period. This section of the paper focuses on the citation attributes for the entire 1956-1990 time period. However, for discussion purposes, the period under investigation (1956-1990) is decomposed into three decades and one five year time period.5 Table 4 provides a summary of selected attributes by journal and time period. The lowest citation averages occurred during the 1956-1965 and 1986-1990 time periods, respectively. There
sDue to a 35-year period of investigation, the fourth time period only contains five years.
TABLE 3
Time-to-Citation Distributions
Articles Cited during 1976-1985
(Table entries in %)
Years to Sub- Cum. Sub- Cum Grand
Citation JOA TAR UAER Total Total JOAE IAE Total Total Cum.
0 20.00 5.56 0.00 7.38 7.38 5.83 1.61 4.24 4.24 6.5
1 6.67 7.60 5.56 7.38 14.76 14.56 16.13 15.15 19.39 16.07
2 16.67 10.23 16.67 11.43 26.19 20.39 30.65 24.24 43.64 31.11
3 8.33 11.99 16.67 11.67 37.86 22.33 25.81 23.64 67.27 46.15
4 16.67 14.62 11.11 14.76 52.62 17.48 12.90 15.76 83.03 61.20
5 8.33 11.11 0.00 10.24 62.86 10.68 6.45 9.09 92.12 71.11
6 1.67 11.40 5.56 9.76 72.62 5.83 3.23 4.85 96.97 79.49
7 3.33 10.53 11.11 9.52 82.14 2.91 3.23 3.03 100.00 87.18
8 10.00 9.36 11.11 9.52 91.67 0.00 0.00 0.00 94.12
9 1.67 3.51 11.11 3.57 95.24 96.58
10 1.67 1.46 11.11 1.90 97.14 97.98
11 0.00 1.75 0.00 1.43 98.57 98.97
12 1.67 0.29 0.00 0.48 99.05 99.32
13 3.33 0.58 0.00 0.95 100.00 100.00
14 0.00 0.00 0.00 0.00
Total Cites 60 342 18 420 103 62 165 585
are several plausible reasons why the 1956-1965 decade pro-duced a low citation rate—the size of the research subfield and the age of the papers. The larger the research subfield, the less chance a paper has of being cited, because larger subfields have more participants which means that they also have more litera-ture to draw upon [Cole and Cole, 1974, p.34]. Thus, the low citation rate could be an indication of the fact that the account-ing education research subfield was relatively large during the period of study. The age of the papers could have aided in the achievement of the low citation rate because perhaps the con-cepts, research methodologies etc., employed could have been around for such a long period of time that the researchers who initiated their use were no longer cited because their work has become common knowledge; thus, a reduction and/or lack of citations occurred. It is possible that a portion of the low citation rale for the 1986-1990 time period was caused by its proximity to the end of the selected time period.
TAR had the highest average citations per paper for every time period except for the 1966-1975 decade {JOA was number one). In terms of the time periods in which the two new ac-counting education journals {JOAE and 1AE) are included, IAE was fourth and JOAE was last in average citations per paper for the 1976-1985 decade. However, for the 1986-1990 time period, IAE was second and JOAE was third in average citations per paper. Finally, on an overall basis, JOA has the highest average citations per paper followed by TAR; JOAE has the lowest average citation rate per paper. The average number of pages per article was at its lowest point during 1956-1965 and its highest point during the 1986-1990 time period. The low average number of pages per article during the 1956-1965 time period was influenced by the length of papers published in TAR and JOA, many of which were anecdotal and very short.
Table 5 provides a summary of selected citation attributes for articles from 1956-1985.6 First, approximately 85% of the papers published from the 1956-1965 decade were never cited. Further, only one paper has four or more citations. The 1966-1975 decade produced a lower percentage (61%) for papers never cited and a higher number (twenty-six) of papers with four or more citations. The 1976-1985 decade produced an even lower percent (50%) for papers never cited and an even higher
TABLE 4
Summary of Education Article Attributes by Journal and
Time Period
Period Attributes JOA TAR IJAER JOAE IAE Total
(56-89) (56-87) (66-88) (83-90) (83-90)
1956 No. Articles 67 284 351
to Av. ArtVYr 6.70 28.40 35.10
1965 Av. Pages/Art. 1.79 5.67 4.93
Av. Cits/Art. 0.13 0.24 0.22
1966 No. Articles 90 233 22 345
to Av. Art./Yr 9.00 23.30 2.20 34.50
1975 Av. Pages/Art. 4.72 4.60 1 1.55 5.08
Av. Cits/Art. 1.51 0.96 0.86 1.10
1976 No. Articles 44 159 11 99 49 362
to Av. Art./Yr 4.40 15.90 1.10 9.90 4.90 36.20
1985 Av. Pages/Art. 9.02 7.92 15.09 9.16 8.92 8.75
Av. Cits/Art. 1.36 2.15 1.64 1.04 1.27 1.62
1986 No. Articles 5 11 24 137 150 327
to Av.Art./Yr 1.00 2.20 4.80 27.40 30.00 65.40
1990 Av. Pages/Art. 8.60 11.64 15.67 11.58 13.03 12.50
Av. Cits/Art. 0.40 2.00 0.08 0.31 0.71 0.44
Total Years Publishec I 34* 33* 25 8 8 35
No. Articles 206 687 57 236 199 1,385
Av. Art./Yr Pub 6.06 20.82 2.28 29.50 24.88 39.57
Av. Pages/Art. 4.78 5.92 13.96 10.56 12.02 7.75
Av. Cits/Art. 1.00 0.95 0.68 0.62 0.68 0.85
* The journal was published for 35 years but accepted educational articles
for a lesser period.
number (thirty-nine) of papers with four or more citations. The overall decrease in the number of papers not cited and the in-crease in the number of papers with four or more cites suggest that the research conducted during the 1966-1985 time period was influenced by contemporary researchers and that, relatively speaking, a larger number of researchers were having an impact on the development of the accounting education literature.
Figure 2 shows the average number of pages per paper to be an increasing function of time since 1974. The increase in the average number of pages per paper is due to the fact that all of the journals evaluated, since 1956, experienced an increase in the average number of pages per article, implying a more thorough literature search and research content.
Gamble, Otto and Hyman: Accounting Education Literature, 1956-1990
113
TABLE 5
Summary of Citations 1956-1985
Period Percent Not Number of Papers with Cited 4+ Cites 6+ Cites
1956-1965 1966-1975 1976-1985 All Years 84.62 1 60.82 18 49.67 30 65.77 49 0 8 9 17
FIGURE 2 Average Number of Pages/Article
16 14
I12
? 10
¦on
2
g 6
<
4 2
o
/ /v
I 1
r
¦\A. \/
¦
i . . . . i . . , . i , , . . i , . . .
55 60 65 70 75 80 85 90 Year of Publication
Figure 3 displays the number of papers and the number of pages from 1956-1990. During the 1956-1979 time period, the average number of education articles was stable at approximately 30 per year; however during 1981, 1982, it took a brief drop and then in 1983 increased to a new level at approximately 65 per year. On the other hand, from 1956-1982 the average number of pages published was stable at approximately 190 per year and increased to around 800 per year from 1983 onward. It is interesting to note that the increasing number of pages per article has offset the within period declines in the number of articles. Further, the appearance of the IJAER in 1966 did little to influence the statistics, i.e., longer articles were the major contributors to the 1966-1983 statistics.
The projection beyond 1990 is for a stabilized number of articles and total pages, absent the appearance of an additional educational journal or an increase in the frequency of publica-tion of the IJAER, JOAE, or IAE.
1000 900 800 700 600 500 400 300 200 100 0
FIGURE 3 Trends in Publication Volume
TAR & JCM IJAEBL MS
Articles — Pagps r!
i
(I -
1 ' A JOAE IAE
55 60 65 70 75 80 85 90 Year of Publication
80 70 60 50 40 30 20 10
Gamble, Otto and Hyman: Accounting Education Literature, 1956-1990
115
Figure 4 provides a pictorial of pages per paper from 1956-1990. The 1956-1965 time period produced more papers with four or less pages and the lowest percentage of papers with 10 or more pages. However, the opposite is true with respect to the 1976-1990 time period.
52.68
Four Pages or less
60
50 h
40
30
20
10
0
11956-65
11966-75
1976-90
52.34
FIGURE 4 Comparative Article Length
Ten Pages or more
Table 6 contains the twelve most highly cited documents. Approximately 67% were published in TAR and 25% in the JOA. In terms of those twelve documents, two are concerned with curricula, four with the ranking and impact of accounting journals and/or articles and six on teaching methodology. As expected, based upon the summary of citations contained in Table 5, most (58%) of the highly cited documents are from the 1976-1985 time period.
RANK
8 (tie) Twelve
CITATIONS
7 TABLE 6 Most Highly Cited Documents
AUTHOR(s) TITLE, JOURNAL, DATE, VOL.
R. H. Roy and "Horizons for A Profession: The J. H. MacNeill Common Body of Knowledge for CPAs",/OA, 1966, Vol. 122.
8 (tie) 7 L. J. Seidler "International Accounting-The Ultimate Theory Course", TAR, 1967, Vol. 42.
1 (tie) 13 R. R. Sterling "Accounting Research, Education and Practice", JOA, 1973, Vol. 136
3 (tie) 11 J. J. Benjamin and V. C. Brenner "Perceptions of Journal Quality", TAR, 1974, Vol. 49.
7 8 J. C. McKeown "Computer-Assisted Instruction for Elementary Accounting", TAR, 1976, Vol. 51.
6 10 C. W. Baslable "Why Can't Johnny Account", JOA, 1977, Vol. 143.
11 (tie) 6 S. M. Mintz "Internationalization of the Accounting.Curriculum", IJAER, 1980, Vol. 16.
3 (tie) 11 M. E. Friedman "The Effect on Achievement of Using the Computer as a Problem-Solving Tool in the Intermediate Accounting Course", TAR, 1981, Vol. 56.
1
(tie) 13 F. W. Windal "Publishing for a Varied Public: An Empirical Study", TAR, 1981, Vol. 56.1
11
(tie) 6 B. A. Baldwin and K. R. Howe "Secondary-Level Study of Accounting and Subsequent Performance in the First College Course", TAR, 1982, Vol. 57.
3 (tie) 11 T. P. Howard and L. A. Nikolai "Attitude Measurement and Perceptions of Accounting Faculty Publication Outlets", TAR, 1983, Vol. 58.
8 (tie) 7 B. R. Cargile and B. Bublitz "Factors Contributing to Pub-lished Research by Accounting Faculties", TAR.19S6, Vol. 61.
Gamble, Otto and Hyman: Accounting Education Literature, 1956-1990 117
TEXTUAL ANALYSIS OF THE LITERATURE
Journal of Accountancy
JOA was searched7 using the following four time periods— 1956-1965, 1966-1975, 1976-1985, and 1986-1990. In the first period, the literature focused on recruiting students to the ac-counting profession and the importance of a college education for accountants.8 Further, much was written concerning aca-demic versus on-the-job training, professional development, re-cruiting recent graduates into accounting jobs, and accounting curriculum.9 In the second time period, the focus was on re-quirements for CPA's, professionalism, MBA and Ph.D. pro-grams, teaching methods, and curricula issues.10 Testing was also a hot topic, especially the AICPA's test, and the CPA examination.11 There were also articles on how to raise standards comparable with those in the medical and legal professions.12 Finally, the issue of teaching versus research was also discussed.
The 1976-1985 time period continued to focus on a number of topics discussed during the 1966-1975 time period. For example, professionalism, and curricula issues.14 Finally, the 1986-
7 Over the time period investigated, every article in the education and profes sional section of JOA was read and evaluated. Furthermore, the Table of Con tents of each issue was scanned for education articles published in the main section of the journal.
8 For a discussion of each of these issues, see Graham (1956); Davis (1962); and Larsen (1956).
'For discussion of each of these issues, see Kane (1957a); Hutchinson (1957); Kane (1957b); and Brown (1962), Kesselman and Phipps (1962), Grinstead (1964), and Lynn (1965).
10For a discussion of each of these issues, see Bruschi (1969), Tyra (1973), Kistler and Guy (1975), Ashworth (1968), (1969), Cobbs (1969), Cheek (1971), Beamer (1972), and Sterling (1973); Cram (1969), (1971), (1974), Estes (1970), Patten and Smith (1973), and Morton et al. (1975); Brown et al. (1968), Wheeler (1974), and Hollenbeck (1972); and Roy and MacNeill (1966), Hart (1969), Lockly (1969), Williams (1969), (1970), and Portelli (1971).
"For a discussion of each of these issues, see North (1966), Bushlmann (1975), McCormick and Montgomery (1974), and Bastable (1977); and Hendrickson (1969), Leathers (1972), and Sanders (1972).
12See, for example, Summers (1974), and Loeb and Lubell (1972).
13 See, for example, Summers and Hermance (1969), and Kennelly and Smith (1969).
14 For a discussion of each of these issues, see Berton (1977), Skousen
(1977), Nelson (1983), Mills (1985), Krogstad et al (1981), and Newman (1981);
and Miller and Davidson (1978), Lentilhon and Krzystofik (1984), Howe et al.
(1984), Ellyson (1985), and Bastable (1977).
The Accounting Review
TAR was also evaluated employing the same time period(s) as that of JOA. For the 1956-1965 time period, most of the articles written were on teaching methods, specific accounting programs, and curricula.16 Articles were also written on professional development, examination techniques, and research findings concerning reporting problems and accounting theory.17
In the 1966-1975 time period, teaching methods were also a hot research topic, particularly with the aid of computers, along with curricula issues, and how to teach specific accounting issues.18 Other items that were discussed less frequently included
15For a discussion of each of these issues, see Collins (1989), and Nelson (1989); and Langenderfer (1987).
"For a discussion of each of these issues, see Perry and Walker (1957), Homburger (1957), Maxwell (1957), Stevens (1956), Sadler (1958), Mikesell (1959),Woolsey (1959), Holmes (1959), De Reyna (1959), Lagrone (1960), Stone (1961), Schonefeld and Holzer (1962), Yager (1963), Horngren (1963), Pescow (1963), Parker (1965), Sommerfeld (1965), and Nielsen (1965), Firmin (1959), Christiansen (1961), Daniels (1958), Ashburne (1958), Pricketl (1958), Stone (1965), and Kublin (1965); and Langenderfer and Weinwrtim (1956), Heim (1959), Cyert and Wheeler (1960), Fertig (1960), Rosenfeld and Ledley (1961), Zukowska (1961), Wasley (1963), Kemp (1963), and Mandel (1963).
"For a discussion of each of these issues, see Cook (1960), Matusiak (1960), Nye (1958), Smith (1959), Jones (1962), and Sidebotham (1965); North (1956), and Rilly (1958); and Smith (1956), Rossell (1958), Whitney (1958), Stone (1959), Dunn (1960), Green (1961), Jennings (1960), Patrick (1961), McGowen (1962), Spiller (1962), Perry (1963), Green (1963), Rushing (1965), and Snudden (1965).
l8For discussion of each of these issues, see Ray (1966), Penick (1966), Malcolm (1966), Zannetos (1967), Buckley (1967), Anderson (1967), Burns (1968), Zeff (1968), Doney (1969), Carmichael and Willingham (1969), Singer 91970), Manes (1970), Ames et al. (1970), Wilkinson (1971), Perrit (1971), Raff (1971), McCosh (1972), Streuling and Holstrum (1972), Sale (1972), Markell and Pemberton (1972), Edwards (1973), DeCoster and Prater (1973), Kinney (1974), andZiieha (1974); Allyn (1966), Heims (1966), Roller and Williams (1967), Seidler (1967), Bowen (1967), Haseman (1968), Bergolofsky (1968), Buckley (1969), Campfield (1970), Madden 91970), Askins (1970), Cloyd (1971), Schroeder (1972), McCormick (1973), Gosman (1973), Seiler and Label (1974), Hise (1974), and Deakin and Summers (1975); and Hartman (1966), Lindbeck (1966), Faux (1966), Hobbs (1966), Keister (1967), Carlson (1967), Thomas (1968), Garrison (1968), Hirsch (1969), Murphy (1970), Bird and Jones (1970), Nurnberg and Grube (1970), Goetz (1971), Huefner (1972), Crumbley (1972), Cramer (1972), McCray (1972), Mock (1972), Bierman (1973), Weil (1973), Frank (1974), Edwards and Johnson (1974), Corcoran and Leininger (1975), and Nash (1975).
professional development, recruitment of students to account-ing, examinations and grading, placement of students from high school and research quality.19
The 1976-1985 time period continued the education research pattern established in the 1966-1975 decade with research concentrations in the area of teaching methods, accounting programs, teaching of specific accounting issues, and student achievement.20 Other less frequently discussed issues included faculty recruitment, faculty research contributions and rankings, examinations and grading, and the accounting curriculum.
Very few articles were found during the 1986-1990 time period because TAR only published education articles in 1986, 1987, and one issue in 1988. In terms of those articles found, they focused on such research areas as student job performance, first year college-level accounting courses, faculty productivity, student's ability to learn with the aid of microcomputers, and teaching methodology.
Issues in Accounting Education
IAE was evaluated over the 1983-1990 time period. The re-search published in the IAE was spearheaded by articles in the
"For discussion of each of these issues, see Williams (1966), Towscnd (1967), Goetz (1967), and Carpenter and SLrawser (1971); Anderson (1966), and Dixon (1970); Brown (1966), Patten and Stinmetz (1966), Glein and Wallace (1974), Paretta and Chadwick (1975); Tambrino (1968); Needles (1973), McNeill and Collins (1975), and Belkaoui (1975); and Benjamin and Brenner (1974).
2™For a discussion of each of these issues, see McKeown (1976), Laughlin, et al. (1976), Call (1977), Jarnagin, et al. (1977), Throckmorton and Talbott (1978), Grossman and Strawser (1978), Bailes (1979), Groomer (1982), Howell and Johnson (1982), and Patton (1982); Bremser, et al. (1977), Tidwcll and Wyndelts (1977), Rayburn and Bonficld (1978), Crum (1978), Crum (1981), Rccvc (1983), Arnold and Geiselhart (1984), Clark and Sweeney (1985), and Crum and Garner (1985); Capettini and King (1976), Liao (1976), Shank and Churchill (1977), Malcolm (1978), Stallman (1979), Bentz (1979), Revsine (1981), Dillon (1981), Hobbs and Bainbridge (1982), Williamson (1982), Manes (1983), Revsine (1984), and Chasteen (1984); and Pawliczek (1977), Zikmund (1977), Battista (1978), Friedman (1981), Baldwin and Howe (1982), and Amemic and Beechy (1984).
21 For a discussion of each of these issues, see Mehl and Lammers (1979), and Kida and Mannino (1980); Andrews and McKenzie (1978), Windal (1981), Howard and Nikolai (1983), and Williams (1985); Frakes and Foran (1978); Burton, et al. (1978), and Delaney, et al. (1979); and Arens and Ward (1984).
22For discussion of each of these issues, see Knechel and Snowball (1987); Vruwink and Otton (1987), and Eskew and Faley (1988); Cargile and Bublitz (1986), Jacobs, et al. (1986); Borthick and Clark (1986); and Kinney (1986).
area of computer assisted instruction, teaching specific accounting concepts and methodologies, ranking of accounting faculty and productivity, accounting curricula issues, learning and student performance, and faculty performance.
Journal of Accounting Education
JOAE was evaluated over the same time period as IAE. computer assisted instruction, teaching methods, assessment of student learning, faculty research, testing and grading, and curricula were the most researched topics.
23 For discussion of each of these issues, see Petersen and Grimlund (1983), Fetters, et al. (1986), Helmi (1986), Abraham, et al. (1987), Borthick and Clark (1987), Gunn (1988), Fuglister and Murdock (1988), Steinbart (1989), and Boer and Livnat (1990); Seifrick (1983), Davis (1983), Hicks and Richardson (1984), Partington (1984), Dillaway (1984), Ketz and Largay (1985), Coombes and Eddey (1986), Nurnberg (1986), Murphy (1987), Martin (1987), Dugan and Zavgren (1988), Ijiri (1988), Nurnberg and Sweeney (1989), Govindarajan and Shank (1989), Schadewald and Limberg (1990), and Anderson, et al. (1990); Bublitz and Kee (1984), Gamble and O'Doherty (1985), Campbell and Morgan (1987), Milne and Vent (1987), Schroeder and Saftner (1989), and Hagerman and Hagerman (1989); Brown and Blake (1983), Campbell and Williams (1983), Schwartz and Stout (1987), Siegel (1987), Gaffney and Schwartz (1988), Langenderfer and Rockness (1989), Schroeder (1986), Mutchler, et al. (1987), Ault and Carver (1987), Kapoor (1988), Elikai and Baker (1988), Lipe (1989), Tyson (1989), and Parry (1990); and Ostrowski (1986), Hooper and Page (1986), and Bunn (1986).
24For discussion of each of these issues, see Kalbers (1984), Stern (1985), Anderson (1985), Dickens and Harper (1986), Izard and Reeve (1986), Bean and Medewitz (1987), Marshall, et al. (1987), Pearson and Gauntt (1987), and Lehman and Lehman (1988); Vigeland (1983), Mecimore and Morgan (1983), Tondkar and Coffman (1984), Crosby (1984), Bush (1985), Howard (1985), Seville and Gray (1986), Engle and Joseph (1986), Park and Hartman (1987), Joy (1987), Reed (1988), Crockett and McKee (1988), Groff (1989), Yardley (1989), Holmen, et al. (1990), and Cenker and Bloom (1990); Buehlmann and Techavichit (1984), Stout and Bonfield (1986), Baker, et al. (1987), Brown and Burke (1987), Clark and Schwartz (1989), Baldwin, et al. (1989), and Ott, et al. (1990); Rouse and Shockley (1984), Keys and Hendricks (1984), Schwartz (1984), Fellows and Spence (1985), Gamble and O'Doherty (1985), Heck and Huang (1986), Saftner (1988), Lehman and Street (1990), and Czyzewski and Dickinson (1990); Baldwin and Howard (1983), Baldwin (1984), Neyhart and Abrassarl (1984), Collier and Mehrens (1985), Lathen (1985), Gruber (1987), and Mitchell (1988); and Agami (1983), Cherry and Reckers (1983), May and Arevalo (1983), McKeon and Bockanic (1984), Cao and Buchanan (1985), Egenolf and Nordhauser (1985), Corman (1986), Fleshier and Rescho (1986), Armstrong (1987), Smith (1988), Hirsch and Collins (1988), Bayer, et al. (1989), Scribner and Dillaway (1989), Fetters, el al. (1989), and Novin, et al. (1990).
International Journal of Accounting Education and Research
IJAER was evaluated from 1966-1990. The 1966-1975 time period focused on educational practices in different countries, accounting curricula issues, and accounting concepts.25 The 1976-1985 time period also focused on educational practices in different countries, accounting curricula issues, and the devel-opment of international accounting standards.26 The 1986-1990 time period continued to produce papers on accounting curricula issues, accounting reporting issues, international accounting standards, and the development of accounting practice.
SUMMARY AND CONCLUSIONS
Since 1956, the accounting education literature has experi-enced a number of changes. It has gone from occupying a sec-tion in two major journals to having two journals devoted exclu-sively to educational issues. After the new journals were established, the JOA and TAR went from being major to minor publishers in this area, thus completing the birth cycle of a new field of study. Further, the reading of the educational literature over time has given the authors the impression that educational issues addressed have changed in scope and methodology. For example, during the earlier years research emphasis was placed on professional development, five year accounting programs, student testing and teaching aids. However,
the more recent articles have shifted from teaching notes to empirical based
25 For discussion of each of these issues, see Ninsuvannakul (1966), Salas
(1967), Markell (1968), Ogundele (1969), Chu (1969), and Costouros (1975);
Mautz (1967), Bowles (1968), Bomeli (1969), Dascher, et al. (1973), Kubin
(1973), Schoenfeld (1974), Ameiss (1974), Neumann (1974), Clay (1975), and
Wolk and Briggs (1975); and Littleton (1966), Kosiol (1967), and Kohler (1967).
26 For discussion of each of these issues, see Ghartey (1978), Markell (1985),
and Abdeen and Yavas (1985); Mintz (1980), Barlev and Friedman (1982), and
Heaston (1983); Violet (1983a), (1983b), Mckinnon and Janell (1984), and
Ndubizu (1984).
"For discussion of each of these issues, see Juchau et al. (1986), Foroughi and Reed (1987), Agami and Alkafaji (1987), and Foo (1988); Purcell and Scott (1986), Abdel-Magid and Cheung (1986), Pratt and Behr (1987), Ahmed and Zeghal (1987), Doupnik (1987), Gray and Miranti (1988), Tondkar (1989), Agrawal (1989), Hamer and Kisller (1990), Hooper and Liao (1990), and Doupnik and Rolfe (1990); Ainajjar (1986), Taylor, et al. (1986), Hove (1989), Rivera (1989), Bloom and Naciri (1989), and Lefebvre and Lin (1990); and Koch (1986), Chan (1986), Rivola-Clay and Doupnik (1987), Hamer and Kistler (1987), Mak (1989), Brankovic and Madura (1990), and Aitken (1990).
studies focusing on such issues as, the improvement of method-ologies used to test student achievement and testing methods, ranking of accounting faculty and faculty productivity and ac-counting concepts. With regard to the character of those empiri-cal reasearch based articles, [Herring, et ah, 1989, p.50] made the following observations:
Analysis of the empirical research articles indicates that this work has a distinctive character and that it has changed in several important respects in recent years. The empirical studies were classified by type of study (descriptive studies, surveys, forecasts, and experiments), by type of statistics used in the study (descriptive or inferential) . .. The analysis by type of study . . . indicates that surveys and experiments play an important role in this work. The analysis by type of statistics shows an increase in the use of inferential statistics.
The analysis of the data suggests that the 1976-1985 decade was the most productive in terms of the nuinber of articles, average number of pages per article, and the average number of citations per paper. Further, that productivity was spearheaded by TAR, IJAER, and JOA, respectively. The most frequently cited articles are Sterling [1973] and Windal [1981] and papers on teaching methods have produced the highest number of influential papers in the list of the twelve most highly cited papers (this is consistent with the fact that the majority of educational papers have been written in the area of teaching methods).
The tendency for earlier published papers to be cited less frequently than current ones (87% are to articles published zero to seven years) suggests that, in terms of the time period investi-gated, the education literature was being influenced by contem-porary education researchers (see Table 3). According to Price's [1970] immediacy index, which is the percent of total references that cite literature in the last five years, the education literature has an immediacy index of approximately 71% which means that it is relatively young in terms of those manuscripts used to generate research ideas. This position is also supported by the summary information contained in Table 4 which displays the fact that the most recent decade (1976-1985) has the highest average citations per paper and the oldest decade (1956-1965) the lowest average citations per paper. The immediacy index for the accounting education literature (71%) and the agency theoiy literature (76%) are approximately equal [Gamble, et al., 1985 p. 25]. The above mentioned citation practice also supports Bricker's [1988] finding that accounting scholars tend to cite veiy recent literature.
This study also chronicles the development of modern ac-counting education literature. The early years of this study were marked by a number of short papers with few citations, followed by a period of consolidation in which the papers were more lengthy and cited more previous works, and finally developing into greater specialization with yet longer papers and fewer, more selected references. Using the first decade of our study period as the base, the second decade (1966-1975) produced an increase of approximately five hundred percent in average citations per paper, a 3% increase in average pages per paper, and a 2% decrease in average papers per year. On the other hand, the 1976-1985 decade (using the 1966-1975 time period as the base) produced a 47% increase in average citations per paper, a 75% increase in average pages per paper, and a 5% increase in average papers per year. This decade was greatly influenced by TAR followed by 1JAER and JO A respectively. Further, TAR's influence was spearheaded by articles in the area of computer assisted instruction, ranking of accounting journals and the evaluation of student performance in an accounting course.
Given the increase in the proportion of articles based on empirical research and the decrease in the proportion of nonempirical articles, it is possible that education research could be elevated to the status of a sub-field used in the promotion and tenure decision(s) in the same manner as information systems, taxation, etc. Finally, it appears that increased emphasis on teaching excellence by the accounting profession and institutions of higher education, improvements in computer hard and software and, research methodologies imported from other disciplines such as psychology, mathematics and economics have all contributed to the change in the accounting education literature.
Finally, one should remember that, as with any research tool, citation analysis has limitations. One major limitation centers around an author's motivation for citing a document. That is, intellectual merit is not the only reason why an article may be
28 Our observation regarding the influence of other fields in the development of the accounting education is consistent with that of Herring, et al. (1989, p. 49) who state that"... recent accounting education research is overcoming its early reluctance to incorporate related work in other fields, particularly since 1983."
cited. An author may wish to give the impression that the paper is related to work that has been performed by premiere scholars, thus loading the paper with many unwarranted citations. Others cite to build up a friend's or their own citation count or to flatter a superior.29 Another limitation in collecting cites has to do with sloppy bibliographic practices. For example, Joe J. Cramer, Jr. might be cited as J. Cramer or J.J. Cramer. Thus depending on whether the researcher knows or has an idea of the number of possible combinations for each author's name, (especially in the case of a computer search) it is possible that all of the citations for a particular author will not be included in the final citation count. There is a problem associated with negative versus positive citations. That is, was the paper cited because it contained an error or was it cited to support, apply, compare, or simply make note of a concept. To the extent possible, negative citations should be excluded from the final citation count. This can be achieved by performing a citation context analysis.30 Finally, citation counts are also influenced by a journal's editorial mandate to increase the number of authorities cited in papers accepted for publication so that their implied quality can increase. An increase use of citations for peer review may also cause an increase in citations. Concisely stated, in conducting citation research one should try to eliminate, to the extent possible, illegitimate citations.
29Garfield (1979) notes that biased and inconsistent bibliographic practices are a random phenomenon and therefore cancel each other out across citing authors. It should be noted that self-citations were excluded from the final citation count(s).
30 A citation context analysis was performed when the authors read the papers to determine the subject matter contained in the papers collected.
Appendix A Number of Articles by Year and Journal
Year JOA TAR IJAER JOAE IAE Total
1956 4 30 34
1957 6 34 40
1958 4 26 30
1959 3 24 27
1960 3 27 30
1961 14 20 34
1962 9 22 31
1963 9 23 32
1964 9 47 56
1965 6 31 37
1966 10 26 2 38
1967 8 25 4 37
1968 8 19 2 29
1969 12 17 3 32
1970 11 18 1 30
1971 9 15 0 24
1972 8 31 0 39
1973 8 28 3 39
1974 8 32 3 43
1975 8 22 4 34
1976 6 29 0 35
1977 7 31 0 38
1978 2 22 1 25
1979 3 15 0 18
1980 5 10 1 16
1981 3 14 0 17
1982 5 10 2 17
1983 6 10 2 33 20 71
1984 2 11 3 32 14 62
1985 5 7 2 34 15 63
1986 0 4 7 35 28 74
1987 4 4 5 29 30 72
1988 0 3 2 26 34 65
1989 1 0 5 25 35 66
1990 0 0 5 22 23 50
Totals 206 687 57 236 199 1,385
126 The Accounting Historians Journal, June 1995
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Cattanach, Richard L. and Glyn W. Hanbery. “Audit Planning: An Application of NetworkAnalysis,” The Accounting Review (July 11973): 609-611.
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Christiansen, Irving K. “Bringing Reality into the Accounting Program,” The Accounting Review (April 1961): 293-296.
Clark, Ronald L. and Robert B. Sweeney. “Admission to Accounting Programs: Using a Discriminant Model as a Classification Procedure,” The Accounting Review (July 1985): 508-518.
Cloyd, Helen M. “Optimum Course Requirements for Nonaccounting Majors,” The Accounting Review (July 1971): 591-593.
Cook, John W. “Public Accounting Experience for Private Accountants,” The Accounting Review (January 1960): 93-95.
Corcoran, A. Wayne and Wayne E. Leininger. “Isolating Accounting Variances via Partitioned Matrices,” The Accounting Review (January 1975): 184-188.
Cramer, Jr., Joe J. “Incompatibility of Bad Debt ‘Expense’ with Contemporary Accounting Theory,” The Accounting Review (July 1972): 596-598.
Crum, William F. and Don E. Garner. “1983 Survey of Doctoral Programs in Accounting in the United States and Canada,” The Accounting Review (July 1985): 519-525.
Crum, William F. “1980 Survey of Doctoral Programs in Accounting in the United States,” The Accounting Review (July 1981): 634-641.
Crum, William F. “Survey of Doctoral Programs in the United States,” The Ac-counting Review (April 1978): 486-494.
Crumbley, D. Larry. “Introducing Probabilities and Present Value Analysis into Taxation,” The Accounting Review (January 1972): 173-174.
Cyert, Richard M. and John T. Wheeler. “A Proposal for An Integrated Course in Statistics and Accounting” The Accounting Reinew (January 1960): 51-59.
Daniels, Howard. “An Evolutionary 5-year Professional Program,” The Accounting Review (July 1958): 455-460.
De Reyna, II, Ramon Jose. “Accounting Achievement in Conventional and Tele-vision Classes at the University of Miami,” The Accounting Review (October 1959): 651-663.
Deakin III, Edward B. and Edward L. Summers. “A Survey of Curriculum Topics Relevant to the Practice of Management Accounting,” The Accounting Review (April 1975): 380-383.
DeCoster, Don and George Prater. “An Experimental Study of the Use of a Business Game in Elementary Accounting,” The Accounting Review (January 1973): 137-142.
Delaney, Patrick R. , et. al. “An Admission Test for Intel-mediate Accounting,” The Accounting Review (January 1979): 155-162.
Dickerson, W. E. “Tax Planning and Tax Research in the Tax Accounting Courses,” The Accounting Review (January 1957): 98-100.
Dillon, Gladis J. “The Business Combination Process,” The Accounting Review (April 1981): 395-399.
Dixon, Robert L. “An Experimental Interview Program to Attract Students to Our Field,” The Accounting Review (January 1970): 140-142.
Doney, Lloyd D. “Integrating Accounting and Computerized Data Processing,” The Accounting Review (April 1969): 400-408.
Dunn, Clarence I. “Teaching of Adjusting and Reversing Entries in the Elementary Accounting Courses,” The Accounting Review (January 1960): 135-137.
Edwards, Edgar O. and L. Todd Johnson. “An Indifference Approach to Profit-Volume Analysis,” The Accounting Review (July 1974): 579-583.
Edwards, James B. “Should Accounting Students Write Computer Programs?” The Accounting Review (January 1973): 163-165.
Eskcw, Robert K. and Robert H. Faley. “Some Determinants of Student Perfor-mance in the First College-Level Financial Accounting Course,” The Accounting Review (January 1988): 137-147,
Faux, M. Charles. “A New Matrix Approach to Accounting Training,” The Ac-counting Review (January 1966): 129-132.
Fertig, Paul E. “Organization of An Accounting Program,” The Accounting Review (April 1969): 190-197.
Firmin, Peter A. “The Five-Year Accounting Program_with Due and Deliberate Speed,” The Accounting Review (October 1959): 591-602.
Frakes, Albert H. and Michael F. Foran. “A Framework for Examining the Evalu-ative Function of Accounting Learning Activities,” The Accounting Review (January 1978): 148-154.
Frank, Werner G. “Solving Financial Planning Problems Using Input-Output Models,” The Accounting Review (April 1974): 371-376.
Friedman, Mark E. “The Effect on Achievement of Using the Computer as a Problem-Solving Tool in the Intermediate Accounting Course,” The Accounting Review (June 1981): 137-143.
Garner, Paul. “Professional Development of the Accounting Faculty Member,” The Accounting Review (April 1957): 297-308.
Garrison, Ray H. “Methodology of Lease Capitalization,” The Accounting Review (October 1968): 782-783.
Gleim, Everett B. “A Survey of Accounting in Junior Colleges,” The Accounting Review (April 1966): 323-326.
Gleim, Irvin N. and John B. Wallace, Jr., “Probabilistically Answered Examinations: A Field Test,” The Accounting Review (April 1974): 363-365.
Goetz, Billy E. “A Problem in Discounted Cash Flow,” The Accounting Review (January 1971): 162-164.
Goetz, Billy E. “Professional Obsolescence,” The Accounting Review (January 1967): 53-61.
Gosman, Martin L. “An Assessment of the Recommendations of the Study Group on Introductory Accounting,” The Accounting Review (January 1973): 158-162.
Green, Jr., David. “A Schema for Interest Formulae,” The Accounting Review (October 1963): 833-834.
Green, Jr., David. “The Direct Method of Preparing Consolidated Statements,” The Accounting Review (January 1961): 129-137.
Griffin, Charles H. “Co-operative Education for Business,” The Accounting Review (October 1958): 664-669.
Groomer, S. Michael. “An Experiment in Computer-Assisted Instruction for In-troductory Accounting,” The Accounting Review (October 1981): 934-941.
Grossman, Steven D. and Robert H. Strawser. “Accounting and Behavioral Con-cepts: A Classroom Approach,” The Accounting Review (April 1978): 495-500.
Hartman, Maurice A. “A Simplified Solution to Cost or Market Problems,” The Accounting Review (January 1966): 127-129.
Haseman, Wilber G. “Accountants in Residency Program,” The Accounting Review (July 1968): 585-588.
Hirsch, A. Jay. “Dollar-Value and Retail LTDO: A Diagrammatic Approach,” The Accounting Review (October 1969): 840-842.
Hise, Richard T., Stanley H. Kratchman and Theodore H. Maltheiss. “The Public Practice of Accounting: An Experimental Program,” The Accounting Review (January 1974): 153-156.
Hobbs, James B. and D. R. Bainbridge. “Nonmonetary Exchange Transactions: Clarification of APB Opinion No. 29,” The Accounting Review (January’ 1982): 171-175.
Hobbs, James R. “Double-entry and Working Capital Analysis,” The Accounting Review (October 1966): 763-766.
Holmes, James D.J. “An Introductory Course in the Field of Electronic Data Processing,” The Accounting Review (July 1959): 463-464.
Hornburger, Richard H. “The Graduate Course in Accounting Theory—Seminar Style,” The Accounting Review (July 1957): 485-487.
Horngren, Charles T. “Teaching Methods and Participation as a Major Law of Learning,” The Accounting Review (April 1963): 409-411.
Howell, William C. and L. Todd Johnson. “An Evaluation of the Compressed-Course Format for Instruction in Accounting,” The Accounting Review (April 1982): 403-413.
Huefner, Ronald J. “An Economic Approach to Price-Index Bias,” The Accounting Review (January 1972): 171-172.
Ingram, Robert W. and Russell J. Petersen. “An Evaluation of AICPA Tests for Predicting the Performance of Accounting Majors,” The Accounting Review (January-1987): 215-220.
Jacobs, Fred A., A. L. Hartgraves and Larry H. Beard. “Publication Productivity of Doctoral Alumni: A Time-Adjusted Model,” The Accounting Review (January 1986): 179-187.
Jarnagin, Bill D. and John K. Harris. “Teaching with Multiple Choice Questions,” The Accounting Review (October 1977): 930-934.
Jennings, Robert M. “An Algebraic Model for working Capital,” The Accounting Review(Oclober 1966): 654-660.
Johnson, Charles E. “A Course in Income Taxation for Non-Accounting Majors,” The Accounting Review (January 1957): 93-94.
Jones, Gardner M. “Accounting Innovation and the Psychology of Change,” The Accounting Review (April 1962): 244-250.
Jones, Goodrich M. “Educators, Electronics, and Business Models: A Problem in Synthesis,” The Accounting Review (October I960):: 619-626.
Kein, Leonard W. “The Course in Computers.—Is it Accounting? Mathematics? Engineering?” The Accounting Review (January 1959): 132-134.
Kcister, Orville R. “Consolidations and Intercompany Bond Holdings,” The Ac-counting Review (April 1967): 375.
Kemp, Patrick S. “A ‘Current Topics’ Course in the Accounting Curriculum?” The Accounting Review (April 1963): 398-400.
Kida, Thomas E. and Ronald C. Manning. “Job Selection Criteria of Accounting PhD. Students and Faculty Members,” The Accounting Review (April 1980): 491-500.
Kinney, Jr., William R. “The Use of the Time-Shared Interactive Computer in Audit Education,” The Accounting Review (July 1974): 590-594.
Kinney, Jr., William R. “Empirical Accounting Research Design for PH.D. Stu-dents,” The Accounting Review (April 1986): 338-342.
Knechel, W. ELobert and Doug Snowball. “Accounting Internships and Subsequent Academic Performance; An Empirical Study,” The Accounting Review (October 1987): 799- 807.
Kublin, Milton. “Acceptability of a Professional School of Accountancy,” The Accounting Review,” (July 1965): 626-630.
La Grone, Paul G. “The Use of Visual Aids in Elementary and Intermediate Accounting to Determine Their Practical Value in the Classroom,” The Ac-counting Review (July 1960): 520-522.
Langenderfer, Harold Q. and Ernest H. Wein. “Bringing Accounting Curricula Up-to-Date,” The Accounting Review (July 1956): 423-430.
Laughlin, Eugene J. and James W. Gentry and Carolyn A. May. “Comparison of Alternative Forms of Teaching Fundamentals of Accounting,” The Accounting Review (April 1976): 347-351.
Liao, Mawsen. “The Effect of Change Variation on Revenue and Cost Estimations for Breakeven Analysis,” The Accounting Review (October 1976): 922-926.
Lindbeck, Rudolph S. “Conventional Retail—Lower than Cost or Market,” The Accounting Review (January 1966): 335-338.
Madden, Donald L. “Bridging the Gap Between Business and Academic Environ-ments,” The Accounting Review (January 1970): 145-150.
Malcolm, Robert E. “Decision Tables in Accounting,” The Accounting Review (July 1966): 551-555.
Malcom, Robert e. “A Not on the Effect of Product Aggregation in Determining Sales Variances,”The Accounting Review (January 1978): 162-169.
Mandel, B. J. “A Course in Statistical Sampling for Accountants, Auditors and Financial Managers,” The Accounting Review (April 1963): 400-406.
Manes, Rene P. “Birch Paper Company Revisited: An Exercise in Transfer Pricing,” The Accounting Review (July 1970): 565-572.
Manes, Rene P. “In a Seminar on Budget Mix Variances,” The Accounting Review (October 1968): 784-786.
Manes, Rene P. “Demand Elasticities: Supplements to Sales Budget Variance Reports,” T)w Accounting Review (January 1983): 143-156.
Markell, William and Wilfred A. Pimberton. “Programmed Instruction in Elementary Accounting—Is it Successful?” The Accounting Review (April 1972): 381-384.
Matusiak, Louis W. “The Role of Educators in the American Institute’s Professional Development Program,” The Accounting Review (April 1960): 197-202.
Maxwell, Arthur D. “Answering Examination Questions,” The Accounting Review (July 1957): 636-645.
McCormick, Jr., William. “Trends in Education for Auditors,” The Accounting Review (October 1973): 801-803.
McCosh, Andrew M.. “The Case Method of Accounting Instruction and Microwave Television,” The Accounting Review (January 1972): 161-163.
McCray, John H. “Present Value of an Annuity—A Formula Approach,” The Accounting Review (October 1972): 824-825.
McGowen, George B. “The Flow of Assets Through A Business Enterprise and the Accounting Flow Equation Based Thereon,” The Accounting Review (January 1962): 105-110.
McKeown, James C. “Computer-Assisted Instruction for Elementary Accounting,” The Accounting Review (January 1976): 123-130.
McNeill, I. Eugene and Frank Collins. “Personality Tendencies and Learning Modes in Elementary Accounting,” The Accounting Review (October 1975): 888-896.
Mehl. Arthur G. and Lucille E. Lammers. “A Report and Analysis of the Accoun-tancy Faculty Recruiting Surveys of 1975-1978,” The Accounting Review (July 1979): 609-617.
Mikesell, R. M. “Statement of Source and Application of Funds Without Formal Working Papers,” The Accounting Review (April 1959): 300-301.
Mock, Theodore J. “A Decision Tree Approach to the Methodological Decision Process,” The Accounting Review (October 1972): 826-829.
Murphy, G. j. “Algebraic Double Entry,” The Accounting Review (April 1970): 780-782.
Nash, John F. “A Note on Cost-Volume-Point Analysis and Price Elasticity,” The Accounting Review (April 1975): 384-386.
Needles, Jr., Belverd E. “Freedom and Learning: An Approach and First Results,” The Accounting Review (January 1973): 143-147.
Neilsen, Gordon L. “The Computer in Accounting Education,” The Accounting Review (October 1968): 871-876.
North, Robert O. “Relation Between Scores on the AIA Elementary and Advanced Accounting Achievement Tests,” The Accounting Review (October 1956): 121-124.
Nurnberg, Hugo and Corwin Grube. “Alternative Methods of Accounting for Business Combinations,” The Accounting Review (October 1970): 783-788.
Nye, Paul E. “Training for an Accounting Career,” The Accounting Review (April 1958): 187-192.
Paretta, Robert L. and Lester W. Chadwick. “The Sequencing of Examination Questions and Its Effects on Student Performance,” The Accounting Review (July 1975): 595-600.
Parker, William M. “Upgrading the Elementary Accounting Course,” The Ac-counting Review (April 1965): 452-453.
Patillo, James W. “Rating Student Performance,” The Accounting Review (July 1966): 533-538.
Patrick, A. W. “Burden Rates—Machine Hours Versus Direct Labor Hours,” The Accounting Review (October 1861): 645-647.
Patten, Ronald J. and Lawrence L. Steinmetz, “What Do Students Think of Your Elementary Course?” The Accounting Review (October 1966): 767-772.
Patton, James M. Ratio Analysis and Efficient Markets in Introductory Financial Accounting,” The Accounting Review (July 1982): 627-630.
Pawliczek, Ronald C. “The Effect of Different Scoring Plans on Student Perfor-mance in an Elementary Accounting Course,” The Accounting Review (July 1977): 721-726.
Perritt, Roscoe D. “Innovations in an Elementary Accounting Program,” The Accounting Review (July 1971): 589-590.
Perry, Kenneth W. “Intercompany Profits and ARB 51,” The Accounting Review (July 1973): 626-628.
Perry, Kenneth W. and Lauren M. Walker. “Use of Visual Aids in the Teaching of Accounting,” The Accounting Review (July 1957): 477-480.
Pescow, Jerome D. “A Visual Approach to Auditing and Accounting Instruction,” The Accounting Review (October 1963): 839-843.
Powell, Ray M. “Career Choices Among Beta Alpha Psi Members,” The Account-ing Review (July 1966): 525-534.
Price, Henry R. “Qualifications for College Accounting Teachers,” The Accounting Review (January 1957): 83-89.
Prickett, “The Master’s Degree with Courses in Business, Yesterday, Today, and Tomorrow,” The Accounting Review (January 1958): 76-83.
Raff, Michael C. “Exposing First-Semester Accounting Students to Accounting Periodicals,” The Accounting Review (July 1971): 594-595.
Ray, J. C. “Graphic Presentation of Audit Reports,” The Accounting Review (January 1966): 134-138.
Rayburn, Frank R. and E. H. Bonfield. “Schools of Accountancy: Attitudes and Attitude Structure,” The Accounting Review (July 1978): 752-765.
Reeve, James M. “The Five-Year Accounting Program as a Quality Signal,” The Accounting Review (July 1983): 639-646.
Reilly, Robert C. “Comparison of Results of AIA Achievement Test and ACE Psychological Examination,” The Accounting Review (January 1958): 128-130.
Renick, Jack G. “ADP Equipment as an Accounting Teaching Tool,: The Accounting Review (July 1966): 549-550.
Revsine, Lawrence. “A Capital Measurement Approach to Income Measurement,” The Accounting Review (April 1981): 383-389.
Revsine, Lawrence. “The Rationale Underlying the Functional Currency Choice,” The Accounting Review (July 1984): 505-514.
Robertson, Jack C. and Charles H. Smith. “Auditing and Professionalism at the Graduate Level,” The Accounting Review (July 1973): 599-602.
Roller, Julius and Thomas H. Williams. “Professional Schools of Accounting,” The Accounting Review (April 1967): 349-355.
Rosenfeld, Eugene and Ralph G. Ledley. “An Accounting Course for Majors and Non-Majors,” The Accounting Review (January 1961): 125-128.
Rushing, Reginald. “Adjusting Inventories for Consolidated Statements.” The Ac-counting Review” (April 1965): 458-459.
Russell, James H. “Calculation vs. An Understanding of Net Operating Loss,” The Accounting Review (January 1958): 120-123.
Ruswinckcl, John W. “CCTV Instruction: 1967,” The Accounting Review (January 1967): 134-140.
Sadler, Alton G. “The Accounting Teacher Turns to Electronic Data Processing,” The Accounting Review (July 1958): 496-501.
Sale, J. Timothy. “Using Computerized Budget Simulation Models as a Teaching Device,” The Accounting Review (October 1972): 836-839.
Schonefeld, Hanns-Martin and H. Peter Holtzer. “A Business Flow Chart and its Uses as a Teaching Aid,” The Accounting Review (January 1962): 118-120.
Schroeder, Joan Gagnon. “Systems and Electronic Data Processing Courses in the Accounting Curriculum.” The Accounting Review (April 1972): 387-389.
Seidler, Lee T. “International Accounting—The Ultimate Theory Course,” The Accounting Review (October 1967): 775-781.
Seiler, Robert E. and Wayne A. Label. “Impact of Curricular Changes Upon Professional Staff Training Efforts,” The Accounting Review (October 1974): 854-858.
Shank, John K. and Neil C. Churchill. “Variance Analysis: A Management-Oriented Approach,” The Accounting Review (October 1977): 950-957.
Sidebotham, Roy. “Comments on the Teacher Development Report,” The Ac-counting Review (October 1968): 876-879.
Simon, Harry. “Continuity in Consolidated Statement,” The Accounting Review (October 1956). 652-662.
Singer, Frank A. “A System Approach to Teaching the Accounting Process,” The Accounting Review (April 1970): 640-645.
Smith, Frank P. “Research and Faculty Development,” The Accounting Review (July 1959): 349-355.
Snudden, Leslie W. “A Different Approach to Fund-Flow Problems,” The Ac-counting Review (October 1968): 880-882.
Sommerfeld, Ray. “Teaching Taxes—An Assist.” The Accounting Review (April 1965): 460.
Spiller, Jr., Earl A. “Teaching Consolidated Income Statements—A New Approach,” The Accounting Review (April 1966): 336-342.
Stallman, James C. “A Simplified Graphical Display of Production and Sales Volume Effects on Absorption Costing Income,” Tlie Accounting Review (April 1979): 390-395.
Stevens, Robert C. “A Motivation Program to Increase the Effectiveness of Ac-counting Courses,” The Accounting Review (October 1956): 666-671.
Stone, Willard E. “The Funds Statement As An Analysis Tool,” The Accounting Review (January 1959): 127-130.
Stone, Willard E. “Developments in Accounting Instruction,” The Accounting Review (July 1961): 474-477.
Stone, Willard. “Accounting Doctoral Programs in AACSB Colleges of Business Administration,” The Accounting Review (January 1965): 190-195.
Slreuling, G. Fred and Gary L. Holstrum. “Teaching Machines Versus Lectures in Accounting Education: An Experiment,” The Accounting Review (October 1972): 806-810.
Tambrino, Paul A. “College Placement Accounting in High Schools,” The Ac-counting Review (April 1968): 383.
Thomas, Arthur L. “Use of Microcomputer Spreadsheet Software in Preparing and Grading Complex Accounting Problems,” The Accounting Review (October 1983): 777-786.
Thomas, Arthur L. “Estimating the Effective Interest Rate,” Tlie Accounting Review (July 1968): 589-591.
Throckmorton, Jerry J. and John Talbott. “Computer-Supported Instruction in Financial Statement Analysis,” The Accounting Review (January 1978): 186-191.
Tidwell, Victor H. and Robert W. Wyndelts. “Graduate Tax Education in AACSB Schools: Where We Stand Today,” The Accounting Review (October 1977): 963-970.
Townsend, Lynn A. “A Career in Business Accounting,” The Accounting Review (January 1967): 1-6.
Vance, Clarence I. “Education for Public Accounting,” The Accounting Review (October 1956): 573-580.
Voorhis, Robert H. Van. “Should the Accounting Teacher Practice Accounting?” The Accounting Review (October 1956): 608-616.
Vruwink, David R. and Janon R. Otto. “Evaluation of Teaching Techniques for Introductory Accounting Courses,” The Accounting Review (April 1987): 402-406.
Wasley, Robert S. “A Revitalized Accounting Curriculum,” The. Accounting Review (January 1963): 151-153.
Weil, Roman L. “The Algorithm for Lower-of-Cosl-or-Market Inventory Valuation: Mathematical Notation Makes It Easy,” The Accounting Review (July 1973): 598-598.
Weimer, Arthur M. and Herman C. Miller. “The Attraction and Selection of Accounting Teachers,” The Accounting Review (July 1956): 407-410.
Weiser, Herbert J. “Accounting Education—Present and Future,” The Accounting Review (July 1966): 518-524.
Whitney, William H. “Deferred Income Tax Liability,” The Accounting Review (April 1958): 305-309.
Wilkinson, Joseph W. “Designing a Computer-Based Information System: An ‘Intermediate’ Systems Course,” The Accounting Review (October 1971): 797-798.
Williams, Paul F. “A Descriptive Analysis of Authorship in The Accounting Re-view,” The Accounting Review (April 1985): 300-313.
Williams Doyle Z. “A Seminar on the Teaching of Accounting,” The Accounting Review, (July 1966): 542-549.
Williamson, Robert W. “Presenting Information Economics to Students,” The Accounting Review (April 1982): 414-419.
Windal, Floyd W. “Publishing for a Varied Public: An Empirical Study,” The Accounting Review (July 1981): 653-658.
Woodburne, Lloyd S. “An Evaluation of Faculty Services,” The Accounting Review (April 1957): 235-238.
Woolsey, Sam M. “Improving the Quality of Advanced Accounting Instruction,” The Accounting Review (April 1959): 303-305.
Yager, E. Ben. “An Aid in Explaining Funds Provided by Operations,” The Ac-counting Review, “(January 1963): 154-157.
Zannctos, Elnon S. “Programmed Instruction and Computer Technology,” The. Accounting Review (July 1967): 566-571.
Zeff, Stephen A. “Accounting Journals in Business School Libraries: A Survey,” The Accounting Review (April 1968): 150-153.
Zieha, Eugene L. “Computer-Generated Accounting Assignments,” The Accounting Review (July 1974): 600-602.
Zikmund, William, Ralph F. Catalanello and Steve M. Wegener. “The Accounting Student’s Job-Rating Criteria: An Experiment,” The Accounting Review (July 1977): 729-735.
Zukowska, Wilhelmina H. “Essential Subject Matter for a One-Year Basic Ac-counting Course Offered to Non-Accounting Major,” The Accounting Review (July 1961): 481-487.
Issues in Accounting Education
Abraham. Elizabeth, Carol Loughrey, and Hugh Whalcn. “Computerized Practice Set in Introductory Financial Accounting,” Issues in Accounting Education (Spring 1987): 1-12.
Anderson, Urton. “Selection of Instructional Strategies in the Presence of Related Prior Knowledge,” Issues in Accounting Education (Spring 1990): 41-58.
Ault, David E. and M. Robert Carver. “The Effect of Pedagogical Formal on the Performance of MBA Students in Graduate-Level Accounting Courses,” Issues in Accounting Education (Fall 1987): 161-172.
Baker, Richard E., John R. Simon and Frank P. Bazeli. “An Assessment of the Learning Style Preferences of Accounting Majors,” Issues in Accounting Education (Spring 1986): 1-12.
Boer, Germain B. and Joshua Livnat, “Using Expert Systems to Teach Complex Accounting Issues,” Issues in Accounting Education (Spring 1990): 108-119.
Borthick, A. Faye and Ronald L. Clark. “Research on Computing in Accounting Education: Opportunities and Impediments,” Issues in Accounting Education (Fall 1987): 173-192.
Brown Jr., James and Thomas E. Balkc. “Accounting Curriculum Comparison by Degree Program of Schools Intending to Seek AACSB Accreditation,” Issues in Accounting Education (Spring 1983): 50-59.
Bublitz, Bruce and Robert Kee. “Measures of Research Productivity,” Issues in Accounting Education (Spring 1984): 39-60.
Bunn, Radie G. “The Professor’s Home Office,” Issues in Accounting Education (Fall 1986): 230-237.
Campbell, David R. and Robert W. Williams. “Accreditation of Accounting Pro-grams: Administrators’ Perceptions of Proposed AACSB Standards,” Issues in Accounting Education (Spring 1983): 60-70.
Campbell, David R. and Robert G. Morgan. “Publication Activity of Promoted Accounting Faculty,” Issues in Accounting Education (Spring 1987): 28-43.
Cohen, Jeffrey R- and Laurie W. Pant. “Accounting Educators’ Perceptions of Ethics in the Curriculum,” Issues in Accounting Education (Spring 1989): 70-81.
Collins, J. Stephen. “An Effective Method for Teaching the Statement of Changes in Financial Aposition,” Issues in Accounting Education (Spring 1985): 145-156.
Coombes, Robert J. and Peter H. Eddcy. “Accounting Income: The Relationship between Capital Maintenance and Asset Measurement,” Issues in Accounting Education (Spring 1986): 112-122.
Davis, Charles J. “A Structured Approach to Preparation of the Statement of Changes in Financial Position,” Issues in Accounting Education (Spring 1983): 79-89.
Dillaway, Manson P. “A Tax-Planning Approach for Teaching Corporate Distri-butions,” Issues in Accounting Education (Spring 1984): 111-120.
Dugan, Michael T. and Christine V. Zavgren. “Bankruptcy Prediction Research: A Valuable Instructional Tool,” Issues in Accounting Education (Spring 1988): 48-64.
Elikai, Fara and Jack Baker. “Empirical Evidence on the Effectiveness of Quizzes as a Motivational Technique,” Issues in Accounting Education (Fall 1988): 248-254.
Fetters, Michael, John McKenzie and David Callaghan. “Docs the Computer Hinder Accounting Education? An Analysis of Some Empirical Data,” Issues in Accounting Education (Spring 1986): 76-85.
Fuglister, Jayne and Richard J. Murdock. “Use of the Computer in Preparation of Multiple Choice Examinations: A Multiple Form Generating Program,” Issues in Accounting Education (Spring 1988): 174-180.
Gaffney, Mary Anne and Bill N. Schwartz. “Honors Programs in Accounting,” Issues in Accounting Education (Spring 1988): 79-87.
Govindarajan, Vijay and John K. Shank. “Profit Variance Analysis: A Strategic Focus,” Issues in Accounting Education (Fall 1989): 396-410.
Guinn, Robert E. “The Use of Microcomputers in the First Auditing Course,” Issues in Accounting Education (Spring 1988): 88-95.
Hagerman, Robert L. and Cynthia M. Hagerman. “Research Promotion Standards at Selected Accounting Programs,” Issues in Accounting Education (Fall 1989): 265-279.
Helme, Medhat A. “Integrating the Microcomputer Into Accounting Education— Approaches and Pitfalls,” Issues in Accounting Education (Spring 1986): 102-111.
Hicks, Donald W. and Frederick M. Richardson. “Predicting Early Success in Intermediate Accounting: The Influence of Entry Examination and GPA,” Issues in Accounting Education (Spring 1984): 61-67.
Hooper, Paul and John Page. “Measuring Teaching Effectiveness,” Issues in Ac-counting Education (Spring 1986): 56-64.
Ijiri, Yuji. “Accounting Matrices and Three-Dimensional Arrays,” Issues in Ac-counting Education (Fall 1988): 270-285.
Kapoor, M. Rai. “Accounting Students’ Attributes and Performance: Some Empirical Evidence on General Education,” Issues in Accounting Education (Spring 1988): 108-119.
Ketz, J. Edward and James A. Largay III. “Teaching the ‘Funds’ Statement Under Alternative Valuation Methods,” Issues in Accounting Education (Spring 1985): 87-96.
Koch, Bruce S. and Stewart S. Karlinsky. “The Effect of Federal Income Tax Law Reading Complexity on Students’ Task Performance,” Issues in Accounting Education (Spring 1984): 98-110.
Langenderfer, Harold Q. and Joanne W. Rockness. “Integrating Ethics into the Accounting Curriculum: Issues, Problems, and Solutions,” Issues in Accounting Education (Spring 1989): 58-69.
Lipe, Marlys Gascho. “Further Evidence on the Performance of Female Versus Male Accounting Students,” Issues in Accounting Education (Spring 1989): 144-152.
Martin, James R. “Integrating the Major Concepts and Techniques of Cost and Managerial Accounting: A Recommendation,” Issues in Accounting Education (Spring 1987): 72-84.
Milne, Ronald A. and Glenn A. Vent. “Publication Productivity: A Comparison of Accounting Faculty Members Promoted in 1981 and \99>4,”Issues in Ac-counting Education (Spring 1987): 94-102.
Murphy, George J. “The Choice and Consequences of Generally Accepted Ac-counting Alternatives,” Issues in Accounting Education (Fall 1987): 373-382. Mutchler, Jane F., Joanne H. Turner, and David D. Williams. “The performance of Female Versus Male Accounting Students,” Issues in Accounting Education (Spring 1987): 103-111.
Nurnberg, Hugo. “The Ambiguous High-Low Method,” Issues in Accounting Education (Spring 1986): 143-147.
Nurnberg, Hugo and Jan Sweeney. “The Effect of Fair Values and Historical Costs on Accounting for Business Combinations,” Issues in Accounting Education (Fall 1989): 375-395.
Ostrowski, Barbara A. “First-Time Accounting Faculty: The Job Search, Accep-tance, and Support Process,” Issues in Accounting Education (Spring 1986): 48-55.
Parry, Jr., Robert W. “The Impact of Assigned Study Groups on Study Effort and Examination Performance,” Issues in Accounting Education (Fall 1990): 222-239.
Partington, G. H. “Teaching Process Costing,” Issues in Accounting Education (Spring 1984): 75-80.
Patten, Ronald J. and Doyle Z. Williams. “Invited Editorial: There’s Trouble— Right Here in Our Accounting Programs: The Challenge to Accounting Educators,” Issues in Accounting Education (Fall 1990): 175-179.
Petersen, Russell J. and Richard Grimlund. “CADRAS: Computer Assisted Data Recording and Analysis,” Issues in Accounting Education (Spring 1983): 146-151.
Schadewald, Michael and Stephen Limberg. “Instructor-Provided Versus Stu-dent-Generated Explanations of Tax Rules: Effect on Recall,” Issues in Ac-counting Education (Spring 1990): 30-40.
Schroeder, Nicholas W. and Donald V. Saftner. “Accounting Faculty Promotion at Quality Institutions,” Issues in Accounting Education (Fall 1989): 252-264.
Schroeder, Nicholas W. “Previous Accounting Education and College-Level Ac-counting Exam Performance,” Issues in Accounting Education (Spring 1986): 37-47.
Schwartz, Bill N. and David E. Stout. “A Comparison of Practitioner and Educator Opinions on Tax Education Requirements for Undergraduate Accounting Majors,” Issues in Accounting Education (Spring 1987): 112-126.
Seifrick, John. “The Statement of Changes in Financial Position: Retain, Repeal, or Modify?” Issues in Accounting Education (Spring 1983): 71-78.
Siegel, Philip H. “Auditor Performance and Educational Preparation: An Analysis,” Issues in Accounting Education (Spring 1987): 127-140.
Steinbart, Paul John. “A Comparison of Computer-Administered and Paper Questionnaires: Effects on Student Evaluations of Teaching Effectiveness,” Issues in Accounting Education (Spring 1989): 120-125.
Tyson, Thomas. “Grade Performance in Introductory Accounting Courses: Why Female Students Outperform Males,” Issues in Accounting Education (Spring 1989): 153-158.
Williams, Jan R. “Invited Editorial: Curriculum Innovation and 150—Hour Leg-islation: Friends or Foes? Issues in Accounting Education (Spring 1990): 1-6.
Journal of Accounting Education
Agami, Abdel. “The International Accounting Course State of the Art,” Journal of Accounting Education (Fall 1983): 67-78.
Anderson, John J. “Using the Statistical Analysis System as an Educational Audit Software System,” Journal of Accounting Education (Spring 1985): 131-144.
Armstrong, Mary Beth. “Moral Development and Accounting Education,” Journal of Accounting Education (Spring 1987): 27-44.
Baker, Richard E. , John R. Simon and Frank P. Bazeli. “Selecting Instructional Design for Introductory Accounting Based on the Experiential Learning Model,” Journal of Accounting Education (Fall 1987): 207-226.
Baldwin, Bruce A. and Thomas P. Howard. “Intertopical Sequencing of Exami-nation Questions: An Empirical Evaluation,” Journal of Accounting Education (Fall 1983): 89-96.
Baldwin, Bruce A. “The Role of Difficulty and Discrimination in Constructing Multiple-Choice Examinations: With Guidelines for Practical Application,” Journal of Accounting Education (Spring 1984): 19-38.
Baldwin, Bruce A., et. al. “Repeating the First College-Level Accounting Course: Empirical Evidence From Four Institutions,” Journal of Accounting Education (Spring 1989): 9-24.
Bayer, Frieda A., Debra M. Hopkins, and Bethane Jo Pierce. “Integrating Tax and Financial Accounting Concepts Into the Partnership Accounting Curriculum “Journal of Accounting Education (Fall 1989): 195-216.
Bean, Virginia L. and Jeanette N. Medewitz. “Computer Education: A Survey of Accounting Graduates,” Journal of Accounting Education (Fall 1987): 243-258.
Briner, Russell F., Diane T. Pearson and James E. Gauntt, Jr. “A Microcomputer Application for Attribute Sampling,” Journal of Accounting Education (Spring 1987): 161-166.
Brown, H. Donald and Richard C, Burke. “Accounting Education: A Learning-Styles Study of Professional-Technical and Future Adaptation Issues,” Journal of Accounting Education (Fall 1987): 187-206.
Buehlmann, David M. and Joseph V. Techavichit. “Factors Influencing Final Examination Performance in Large versus Small Sections of Accounting Principles,” Journal of Accounting Education (Spring 1984): 127-136.
Bush, Jr., James L. “A Peer Tutoring Program for Introductory Accounting Courses,” Journal of Accounting Education (Fall 1985): 171-178.
Cao, Le Thi and Phillip G. Buchanan. “The Integration of Behavioral Accounting in Graduate Accounting Curricula,” Journal of Accounting Education (Fall 1985): 115-122.
Cenker, William and Robert Bloom. “The Valuation of an Accounting Practice and Goodwill,” Journal of Accounting Education (Fall 1990): 311-320.
Cherry, Alan A. “The Introductory Financial Accounting Course: Its Role in the Curriculum for Accounting Majors,” Journal of Accounting Education (Spring 1983): 71-82.
Clark, Carolyn E. and Bill N. Schwartz. “Accounting Anxiety: An Experiment to Determine the Effects of an Intervention on Anxiety Levels and Achievement of Introductory Accounting Students,” Journal of Accounting Education (Fall 1989): 149-170.
Collier, Henry W. and William A. Mehrens. “Using Multiple Choice Test Items to Improve Classroom Testing of Professional Accounting Students,” Journal of Accounting Education (Fall 1985): 41-52.
Cormman, Eugene J. “A Writing Program for Accounting Courses,” Journal of Accounting Education (Fall 1986): 85-96.
Crockett, James R. and Thomas E. McKee. “A Graphical Approach to Teaching the Relationship Between the Evaluation of Internal Accounting Controls and Substantive Audit Testing,” Journal of Accounting Education (Spring 1988): 123-130.
Crosby, Linda Garfield. “Experiences with the Personalized System of Instruction (PSI) to Teach Elementary Accounting,” Journal of Accounting Education (Spring 1984): 139-144.
Czyzewski, Alan B. and Harry D. Dickinson. “Factors Leading to the Rejection of Accountants’ Manuscripts,” Journal of Accounting Education (Spring 1990): 93-104.
Dickens, Thomas L. and Robert M. Harper, Jr. “The Use of Microcomputers in Intermediate Accounting: Effects on Student Achievement and Attitudes,” Journal of Accounting Education (Spring 1986): 127-146.
Egenolf, Robert V. and Fred Nordhauser. “Public Sector Accounting in the Public Administration Curriculum,” Journal of Accounting Education (Fall 1985): 123-130.
Engle, Terry J. and G. W. Joseph. “A Successful Approach to Integrating Computer Assignments Into Accounting Information Systems Courses in a Manner That Complements Theoretical Readings and Classroom Discussions,” Journal of Accounting Education (Fall 1986): 141-146.
Fellows, James and James Spence. “Efficiency in Academe: Comparative Advantage vs. ‘Publish or Perish,'” Journal of Accounting Education (Fall 1985): 53-60.
Fetters, Michael L., James Hoopes, and Martin Tropp. “Integrating Concepts From Accounting, American History and English Literature: A Cluster Course Approach,” Journal of Accounting Education (Spring 1989): 69-82.
Flesher, Tonya K. and Joyce A. Rescho. “Tax Concepts and Their Importance in the Undergraduate Curriculum,” Journal of Accounting Education (Spring 1986): 55-68.
Frakes, Albert H. and William C. Lathen. “A Comparison of Multiple-Choice and Problem Examinations in Introductory Financial Accounting,” Journal of Accounting Education (Spring 1985): 81-90.
Gamble, George O. and Brian O’Doherty. “How Accounting Academicians Can Use Citation Indexing and Analysis for Research,” Journal of Accounting Education (Fall 1985): 123-144.
Groff, James E. “Using A Simple Game to Introduce Accounting Students to Certain Internal Control Concepts,” Journal of Accounting Education (Fall 1989): 263-270.
Gruber, Robert A. “Sequencing Exam Questions Relative to Topic Presentation,” Journal of Accounting Education (Spring 1987): 77-86.
Heck, J. Louis and Jiunn C. Huang. “Contributions to Accounting Literature: A Peer Assessment of Monographs,” Journal of Accounting Education (Fall 1986): 27-36.
Hirsch, Jr., Maurice L. and Janet Duthie Collins. “An Integrated Approach Lo Communication Skills in an AccounLing Curriculum,” Journal of Accounting Education (Spring 1988): 15-32.
Holmen, Jay, Dennis Knutson, and Dennis Shanholtzer. “A Cash Flow Cost-Volume-Profit Model,” Journal of Accounting Education (Fall 1990): 263-270.
Howard, Thomas P. “Teaching Ideas for the Commencement of the Governmental Accounting Course,” Journal of Accounting Education (Fall 1985): 179-186.
Izard, C. Douglass and James M. Reeve. “Electronic Spreadsheet Technology in the Teaching of Accounting and Taxation—Uses, Limitations, and Examples,” Journal of Accounting Education (Spring 1986): 161-176.
Joy, Arthur C. “The Descriptive Case Project for Accounting Information Systems Courses,” Journal of Accounting Education (Spring 1987): 145-148.
Kalbers, Lawrence P. “Electronic Spreadsheets: Powerful and Flexible Educational Tools,” Journal of Accounting Education (Fall 1984): 163-168.
Keys, David E. and James A. Hcndricks. “The Ethics of Accounting Research,” Journal of Accounting Education (Fall 1984): 77-88.
Lehman, Mark W. and Donna L. Street. “A Taxonomy of Content and Citations in the Journal of Accounting Education (1983-1989),” Journal of Accounting Education (Spring 1990): 63-76.
Lehman, Mark W. and Carol M. Lehman. “Interactive Spreadsheet Models Rein-force Accounting Principles,” Journal of Accounting Education (Spring 1988): 131-138.
May, Gordon S. and Claire Arevalo. “Integrating Effective Writing Skills in the Accounting Curriculum,” Journal of Accounting Education (Spring 1983): 119-126.
McKcon, Jr. and William N. Bockanic. “Integration of Law With Accounting: A More Comprehensive Learning Experience,” Journal of Accounting Education (Fall 1984): 127-142.
Mccimore, Charles D. and Robert G. Morgan. “Flowcharting: An Effective Teaching Tool,” Journal of Accounting Education (Fall 1983): 163-168.
Mitchell, Falconer. “High School Accounting and Student Performance in the First Level University Accounting Course: A UK Study,” Journal of Accounting Education (Fall 1988): 279-292.
Neyhart, Jr., Charles A. and A. Eugene Abrassart. “A Scoring Rule for Probabilistic Multiple-Choice Tests,” Journal of Accounting Education (Spring ]984): 71-82.
Novin, Add M., Michael A. Pearson, and Stephen V. Senge. “Improving the Curriculum lor Aspiring Management Accountants: The Practitioner’s Point of View,” Journal of Accounting Education (Fall 1990): 207-224.
Ott, Richard L., M. Hcrschel Mann, and Charles T. Moores. “An Empirical Inves-tigation Tnto the Interactive Effects of Student Personality Traits and Method of Instruction (Lecture or CAI) on Student Performance in Elementary Accounting,” Journal of Accounting Education (Spring 1990): 17-36.
Park, Hai G. and Bart P. Hartman. “An Application of Opportunity Cost for a Short-Run Pricing Decision,” Journal of Accounting Education (Fall 1987): 307-314.
Reckers, Philip M. J. “Exploring the Role of Learning Style Research in Accounting Education Policy,” Journal of Accounting Educationist 1984): 63-76.
Reed, Ronald O. “An Alternative Approach to Determining Present and Future Value Interest Factors for Annuities Due,” Journal of Accounting Education (Fall 1988): 339-344.
Rouse, Robert W. and Randolph A. Shockley. “Setting Realistic Expectations for Publishing in Leading Accounting Research Journals,” Journal of Accounting Education (Fall 1984): 43-52.
Saftner, Donald V. “The Promotion of Academic Accountants,” Journal of Ac-counting Education (Spring 1988): 55-66.
Schwartz, Bill. “An Investigation of Publications in Accounting Journals 1970-1982,”Journal of Accounting Education (Fall 1984): 97-110.
Scribner, Edmund, and Manson P. Dillaway. “Strengthening the Ethics Content of Accounting Courses,” Journal of Accounting Education (Spring 1989): 41 -56.
Seville, Maty Alice and Dahli Gray. “Using the Standard-Setting Process to Demystify the Concepts Statements: The Case of SFAS 76,” Journal of Ac-counting Education (Fall 1986): 107-112.
Sherman, W. Richard. “Internationalizing the Accounting Curriculum,” Journal of Accounting Education (Fall 1987): 259-276.
Singleton, W. Ron. “Applications of Computer-Assisted Tax Research in Academic Tax Programs,” Journal of Accounting Education (Fall 1987): 287-296.
Smith, Nancy E. “FASB’s Conceptual Framework: Is it Being Taught?” Journal of Accounting Education (Fall 1988): 261-278.
Stern, Myles. “Computer Conferencing for Accounting Instruction,” Journal of Accounting Education (Spring 1985): 69-80.
Stout, David E. and E. H. Bonfield. “Experimental Evidence on the Relationship Between Class Meeting Time Compression and Accounting Student Perfor-mance, Evaiuations and Drop-out Experience,” Journal of Accounting Edu-cation (Fall 1986): 51-62.
Tondkar, Rasoul H. and Edward N. Coffman. “Teaching Foreign Currency
Translation: A Flowchart Approach,” Journal of Accounting Education (Fall
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of Accounting Education (Fall 1983): 123-134. Yardley, James A. “Explaining the Conditional Nature of the Audit Risk Model,”
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International Journal of Accounting Education and Research
Abdeen, Adnan M. and Ugur Yavas. “Current Status of Accounting Education in Saudi Arabia,” International Journal of Accounting Education and Research (Spring 1985): 155-173.
Abdel-magid, Moustafa F. and Joseph K. Cheung. “Ratio Scales, Foreign Exchange Rates, and The Problem of Foreign Currency Translation: An Ana-lytical-Empirical Perspective,” International Journal of Accounting Education and Research (Fall 1986): 33-50.
Agami, Abdel M. and Yass A. Alkafaji. “Accounting Education in Selected Middle Eastern Countries,” International Journal of Accounting Education and Re-search (Fall 1987): 145-168.
Agrawal, Surendra P., et. al. “An International Comparison of Conceptual Frameworks of Accounting,” International Journal of Accounting Education and Research (Fall 1989): 237-249.
Ahmed, Sadrudin A. and Daniel Zeghal. “Industry Segment Identification and Social Responsibility Information Disclosure in Selected Canadian Companies,” International Journal of Accounting Education and Research (Spring 1987): 153-168.
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