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INDEX TO VOLUMES 1 TO 23, 1965 TO 1986

THE
INTERNATIONAL
JOURNAL OF
ACCOUNTING
EDUCATION AND RESEARCH

UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN

X
v. i-
2i

THE
INTERNATIONAL
JOURNAL OF
ACCOUNTING
EDUCATION AND RESEARCH

Index to Volumes 1 to 23, 1965 to 1980

CENTER FOR INTERNATIONAL EDUCATION AND RESEARCH IN ACCOUNTING
UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN
The twenty-three volumes of The
International Journal of Accounting are
available at a special price of $395.00.
An order form is printed on page 65.
International Accounting —Decades of Change
In 1964, the first issue of The International Journal of Accounting
Education and Research was published. With the publication of
Volume 23, Number 2, the Journal concluded an important stage
in its evolution, In its attempt to focus more effectively on the
challenges and changes in international accounting during that
time, the Journal expanded its editorial policy and review struc-
ture and engaged Springer-Verlag, London, to serve as the pub-
lisher of a redesigned Journal with the shortened title of The
International Journal of Accounting.
Twenty-three years after the initial issue seems an appropriate
time to review the nature and scope of articles published in the
Journal and to provide interested readers with an index of the
forty-six issues of the Journal during that time. We hope that this
index, which classifies each article published in the Journal
according to both a subject and author index will be useful to
those interested in the development of international accounting
during this period.
The Journal also changed in a number of ways during its first
twenty-three years of publication. The initial issues contained the
edited papers presented at the first International Conference on
Accounting Education held in 1962 in Urbana. In later years,
papers from various seminars on international accounting sponsored
by the Center for International Education and Research in
Accounting were published in individual monographs. The Journal
published selected individual manuscripts submitted to it. An exami-
nation of the index with an awareness of the time of publication pro-
vides, I believe, a very informative view of the changes in the nature of
concerns that have occupied the attention of international accoun-
tants during the past two decades. This period has seen the establish-
ment of the International Federation of Accountants and the
International Accounting Standards Committee and the continuing
efforts of national and regional accounting groups to articulate
accounting standards. Both the education and practice of accountants
have been the focus of articles included in the Journal.
During my years as editor of the Journal, I have benefitted from the
assistance of very capable colleagues. I particularly want to recognize
JaNoel Lowe, who has served as associate editor of the Journal for
eleven years. Fonda Bowden provided much of the organizational abil-
ity to assist in making the initial contact between the Journal and read-
ers and authors. Poh-Lin Lim and Yong Sam Kim also contributed
importantly in the preparation of this index.
We hope that this index of the Journal will serve you as an useful
reference source for the area of international accounting.

V.K. Zimmerman
Editor

University of Illinois
Urbana, Illinois
Subject Index

ACCOUNTING THEORY
Some Simpler Methods of Accounting Agrawal, Surendra P. Vol. 19, No. 1

for the Effects of Changing Prices and Kenneth pp. 157-71

Rosenzweig
The Real Objective of the Aitken, Michael J. Vol. 20, No. 1

International Accounting Standards and Trevor D. pp. 171-77

Committee Wise
Two Decades of Change in Foreign Ameiss, Albert P. Vol. 7, No. 2
Subsidiary Accounting and United pp. 1-22
States Consolidation Practices

Reliability and Validity of Accounting Balke, Thomas E. Vol. 10,No. 2

Data and James E. pp. 37-46
Sorensen
Accounting Yesterday, Today, and Barr, Andrew Vol. 8, No. 1

Tomorrow pp. 1-5

The International Flow of Accounting Bedford, Norton M. Vol. l,No. 2
Thought pp. 1-7
A Comparative Analysis of Recent Bloom, Robert and No. 2
Vol. 20,
Pronouncements on Accounting for Araya Debessay pp. 119-38
Changing Prices
An Appraisal of the Conceptual Issues Vol. 21, No. 1

on Backlog Depreciation and a pp. 107-21

Comparative Analysis of
International Accounting Practices
The Controversial Development of the Vol. 22, No. 1

Deprival Value Concept pp. 159-72

 The International Journal of Accounting

Accounting as an Artifact: A Boussard, Daniel No. 2

Vol. 16,
Methodological Design on pp. 125-47
Dimensions of Accounting
Inflation Gains and Losses from Buckmaster, Dale Vol. 17,No. 2
Holding Monetary Assets and pp. 1-22
Liabilities 1918 to 1936: A Study of
the Development of Accounting
Thought in the United States
Is Accounting Possible
Historical Cost Callen, Jeffrey L. and Vol. 19,No. 2
during Hyperinflation? Joshua Livnat pp. 73-81
The Problems of Consolidation of Castle, Eric F. Vol. 16, No. 1

Accounts of a Multinational pp. 209-19

Group of
Enterprise: Shell
—
Companies Shell Transport and
Trading Company, Limited, United
Kingdom
The Functional Utility of Resale Price Chambers, RJ. Vol. 21, No. 1

Accounting pp. 53-70

The Pattern of the Theoretical Basis of Chan, Anthony Vol. 22, No. 1

IAS: Accounting Theory Models at Moung-Yin pp. 101-17

the International Level
Accounting and Society: A Behavioral Chastain, Clark E. Vol. 8, No.2
View pp. 1-20
Should Accounting Data Be Single- Chen, Kung H. and Vol. 12, No.2
Valued Measurements? Edward L. pp. 109-25
Summers
An Appeal for Unity in Establishing Chetkovich, Michael Vol. 8, No. 1

Financial Accounting Standards N. pp. 99-107

Price-Level Adjustments and Foreign Choi, Frederick D. S. Vol. 11, No. 1

Currency Translations: Are They pp. 121-43

Compatible?
National Variations in Accounting Clapp, Charles L. Vol. 3, No. 1

Principles and Practices pp. 29-42

An Evaluation of Accounting Copeland, Ronald M. Vol. 13,No. 2
Alternatives for Foreign Currency and Robert W. pp. 15-26
Transactions Ingram
A Probabilistic Income Determination Dau, Khalifa Vol. 14, No. 1

Theory pp. 39-56

A Case for Special Drawing Rights as a Dheeriya, Prakash L. Vol. 21, No. 1

Unit of Account pp. 71-87

Acquisition Cost versus Revaluation: A Elvik, Kenneth O. No. 2
Vol. 9,
Historical Perspective pp. 155-67
The Unity of Accountancy in an Enthoven, AdolfJ. Vol. 9, No. 1

International Context pp. 113-33

SFAS No. 8: Conforming, Evans, Thomas G. Vol. 15, No. 1

Coping, Complaining, and and William R pp. 33—43

Correcting Folks, Jr.
Multinational Accounting: A Technical Fekrat, M. Ali Vol. 15, No. 1

Note pp. 95-103

The Effortand Authority of the AICPA Felt, Howard M. Vol. 3, No. 2
in theDevelopment of "Generally pp. 1 1-27
Accepted Accounting Principles"
 Subject Index

Capitalism and the Development of Frishkoff, Paul Vol. 5, No. 2

Bookkeeping: A Reconsideration pp. 29-37
Toward a General Theory of Gambling, Trevor E. Vol. 7, No. 1

Accounting pp. 1-3

Perspective Estimation and Verifiability Gonedes, Nicholas J. Vol. 4,No. 2
pp. 63-73
Notes on the Development and Gorelik, George Vol. 9, No. 1

Problems of Soviet Uniform pp. 135-48

Accounting
On the Nature of Information No. 2
Vol. 10,
pp. 109-25
SEAS No. 52: Progress or Problem? Gray, Dahli Vol. 20, No. 1

pp. 109-19
Normative Accounting Theory and the Hakansson, Nils H. Vol. 4,No. 2
Theory of Decision pp. 33-47
An Application and Evaluation of Hanna.John Vol. 8, No. 1

Selected Alternative Accounting pp. 135-67

Income Models
Supplemented Multi-Purpose Heinen, Edmund Vol. 14, No. 1

Accounting pp. 1-5

Disclosure-Insights into Requirements Hendriksen, Eldon S. Vol. 4, No. 2
in the United Kingdom pp. 21-32
European National Uniform Charts of Kafer, Karl Vol. l,No. 1

Accounts pp. 67-83

Notes on the Evolution of the Vol. 2,No. 2
Statement of Sources and and Vernon K. pp. 89-21
Applications of Funds Zimmerman
Structure of Accounting for Changing Katano, Ichiro Vol. 2,No. 2
Money Values pp. 21-36
A Proposal for a General Concept of Kosiol, Erich E. Vol. 3, No. 1

Cost pp. 1-19

Accounting Models as Bases of Vol. 5, No. 1

Managerial Decisions pp. 47-59

An Axiomatic Approach to the Vol. 5, No. 2
Pagatoric Theory of Financial pp. 1-28
Income Determination
Price Changes, Money Value, and Vol. 2, No. 1

Profit Distribution within the pp. 1-24

Framework of Financial Accounting
The Concept of a Business Asset Krasensky, Hans Vol. 2,No. 2
pp. 47-58
New Landmarks for Accountancy Krieg, Emile Vol. 4,No. 2
pp. 93-111
The Changing Nature of International Kubin, Konrad W. Vol. 9, No. 1

Accounting Courses pp. 99-111

Information Content of Accounting Kubota, Keiichi Vol. 15,No. 2
Numbers: Evidence on Tokyo Stock pp. 61-76
Exchange Firms
The Implications of Transborder Data- Linowes, David F. Vol. 17, No. 1

Flow Development for the pp. 33-41

Accounting Profession
 The International Journal of Accounting

The Continuing Importance of Basic Littleton, A C. Vol. l,No. 1

Concepts pp. 55-65

The Significance of Interrelated Vol. 2, No. 1

Concepts in Accounting pp. 25-34

Current Cost or Current Purchasing Macharzina, Klaus Vol. 16, No. 2
Power Accounting An and Adolf G. pp. 149-62
Internationally Based Assessment of Coenenberg
FASB Statement No. S3 on Financial
Reporting and Changing Prices
The Predictive Ability of Financial Mensah, Yaw M. and Vol. 16, No. 1

Ratios Using Alternative Translation Louis F. Biagioni pp. 221-45

Methods for Foreign-Currency
Financial Statements: A Simulation
Study
FASB No. 8: Some Implications for Messier, Jr., William Vol. 14, No. 2
MNCs F. pp. 101-19
Accounting Principles Generally Mueller, Gerhard G. No. 2
Vol. 3,
Accepted in the United States pp. 91-103
Versus Those Generally Accepted
Elsewhere
On Monetary-Sacrifice-Based Nakano, Isao Vol. 13,No. 2
Depreciation pp. 41-55
Generally Accepted Auditing Niehus, RudolphJ. No. 2
Vol. 4,
Principles inGermany pp. 113-24
Contrasting Income Treatment of Pendrill, David No. 2
Vol. 20,
Monetary Items in Recent pp. 139-54
Accounting Standards in New
Zealand, the United Kingdom, and
the United States
Accounting for Overseas Currencies Piper, Andrew G. Vol. 12, No. I

pp. 63-90
A Note on Translation for Interim Vol. 15, No. 1

Accounts pp. 45-52

Accounting for Forward Exchange Polimeni, Ralph S. Vol. 13, No. 1

Contracts pp. 159-68

The Price-Level Adjustment and Popoff, Boris Vol. 6, No. 2
Accounting Realism: A Case Study pp. 15-35
of a New Zealand Company
Some Conceptualizing on the True Vol. 19, No. 1

and Fair View pp. 43-54

Accounting Theory and Pound, G. D. and B. Vol. 16, No. 2
—
History Lessons to Be Learned M. Pollard pp. 99-23
On the Subject of Methodology and Previts, GaryJohn Vol. 10,No. 2
Models for International pp. 1-12
Accountancy
Accounting for Foreign Branches and Rosenfield, Paul Vol. 7, No. 2
Subsidiaries pp. 35-44
Attitude Measurement and Schweikart, James A No. 2
Vol. 22,
Instrumentation in International pp. 131-41
Accounting Research
A Business Economics Foundation for Scott, George M. No. 2
Vol. 5,
Accounting: The Dutch Experience pp. 117-31
 Subject Index

Executory Contracts in Agency Theory Sinason, David H. No. 2

Vol. 23,
pp. 137-43
Combining LIFO and FIFO Skinner, R. C. No. 2
Vol. 10,
pp. 127-34
The Role of Conservatism in Vol. 23, No. 2
Determining the Accounting Lives pp. 1-8
of Fixed Assets
The Modern Systems Approach, Smith, Charles H. Vol. 6,No. 2
General System Theory, and pp. 59-73
Accounting Theory Development in
the Age of Synthesis
The Behavioral Science Milieu of Sorensen, James E. Vol. 7, No. 1

Accounting andjohnj. pp. 49-63

Willingham
Accounting and Economic Aspects of Stanley, Marjorie T No. 2
Vol. 14,
SFAS No. 8 and Stanley B. pp. 135-55
Block
A Classification Schema of Methods Summers, Edward L. Vol. 6, No. 1

for Reporting Effects of Resource and James W. pp. 101-20

Price Changes (with Technical Deskins
Appendix )
A Sociological Perspective on Tritschler, Charles A Vol. 5, No. 2
Accounting Innovation pp. 39-67
The Continuity Postulate in the Dutch Van Seventer, A Vol. 4, No. 2
Theory of Business Income pp. 1-9
An Unsettled Problem in the Theory Vol. 9,No. 2
of Replacing Durable Assets: The pp. 45-81
Wemelsfelder-Traas Controversy
Replacement Value Theory in Modern Vol. 11, No. 1

Dutch Accounting pp. 67-94

Progress in the Pursuit of Principles Vatter, William J. Vol. 5, No. I

pp. 1-15
Two Views of Current-Exit Values: Vickery, Don W. Vol. 11, No. 2
Addition and Additivity pp. 51-57
A Philosophical
Perspective on the Violet, William J. Vol. 19, No. 1

Development of International pp. 1-3

Accounting Standards
A Reexamination of the Going Yu, S.C. Vol. 6, No. 2
Concern Postulate pp. 37-58
The Several Modes of Normative No. 2
Vol. 9,
Accounting Thought: A Critical pp. 83-104
Examination

Income Determination Theory: Some Weber, Charles Vol. 2, No. 1

Mathematical and Graphical pp. 35-47

Approaches

NATIONAL ACCOUNTING PRACTICES

Ratio Scales, Foreign Exchange Rates, Abdel-Magid, Vol. 22, No. 1

and the Problem of Foreign Moustafa F. and pp. 33-49

Currency Translation: An Analytical- Joseph K. Cheung
Empirical Perspective
 A

The International Journal of Accounting

The Impact of Environment on Abel, Rein Vol. 7, No. 1

Accounting Practices: Germany in pp. 29-47

the Thirties
Industry Segment Identification and Ahmed, Sadrudin A. Vol. 22, No. 2
Social Responsibility Information and Daniel Zeghal pp. 155-67
Disclosure in Selected Canadian
Companies
Arguments against
Dispelling Aitken, Michael J. Vol. 19, No. 2
International Accounting Standards and M. A Islam pp. 35-46
Regulation of Financial Accounting: Al Hashim, Dhia D. Vol. 16, No. 1

An International Perspective pp. 47-62

Standardization in Accounting Alnajjar, Fouad Vol. 21, No. 2
Practices: A Comparative pp. 161-76
International Study
Implementing the New Foreign Amernic.J. H. and J. No. 2
Vol. 19,
Currency Rules in Canada and the B. Galvin pp. 165-80
United States: A Challenge to
Professional Judgment
A Study of the Relationship between Andrew, Brian, Lloyd Vol. 23,No. 2
Three Business Flows: Some and
Austin, pp. 57-70
Evidence from Singapore Andrew Chew
The Need for International Baccouche, Vol. 5, No. 1

Accountancy Mustapha pp 97-99

Accounting in Russia: The European Bailey, Derek T Vol. 18, No. 1

Connection pp. 1-36

The Development of Accounting in Bait-El-Mal, Mohamed Vol. 8, No. 2
Libya M., Charles H. pp. 83-101
Smith, and Martin
E. Taylor

Disclosure of Material Information: A Baker, H. Kent, Vol. 13, No. 1

Cross-National Comparison Robert H. pp. 1-8

Chenhall, John A.
Haslem, and
Roger H.Juchau
The Extent of Disclosure in Annual Barrett, M. Edgar Vol. 12,No. 2
Reports of Large Companies in pp. 1-25
Seven Countries
An International Implication for Beazleyjr., Garnett F. Vol. 3, No. 2
Accounting pp. 1-10
American and Canadian Accounting Bloom, Robert Vol. 19,No. 2
Standard Setting: A Comparative pp. 47-57
Analysis
International Accounting — Bowles, C C. Vol. 4, No. 1

Challenge for Ingenuity pp. 83-97

The Egyptian Accounting System: A Briston, RichardJ. No. 2
Vol. 19,
Case Study in Western Influence and Ahmed A. El- pp. 129-55
Ashker
The Relationship between Firm Brown, Betty Vol. 21, No. 1

Attributesand Early Adoption of pp. 1-9

the Foreign Currency Translation
Standard, SFAS No. 52: An
Empirical Investigation
 Subject Index

The Harmonization of Accounting Burnett, R Andrew Vol. 11, No. 1

Principles in the Member Countries pp. 23-30

of the European Economic
Community
The Accounting Environment and Bursal, Nashui I. No. 2
Vol. 19,
Some Recent Developments in pp. 93-127
Turkey
International Accounting Standards: Chang, Lucia S. and Vol. 12, No. 1

The Case of European Oil Kenneth S. Most pp. 27-43

Companies
Accounung in Nationalist China Cheng, Philip C. Vol. 6,No. 2
pp. 75-88
The Statement of Changes in Financial Chesley, G. R
andj. Vol. 17,No. 2
Position: An Empirical Investigation H. Scheiner pp. 49-58
of Canadian and U.S. Users in
Nonpublic Companies
The International Federation of Chetkovich, Michael Vol. 15, No. 1

Accountants: Its Organization and N. pp. 13-20

Goals
ASEAN Federation of Accountants: A Choi, Frederick D. S. Vol. 15, No. 1

New International Accounung pp. 53-75

Force
Primary-Secondary Reporting: A Vol. 16, No. 1

Cross-Cultural Analysis pp. 83-04

Financial Accounting Standards: A and Vol. 18, No. 1

Multinational Synthesis and Policy Vinod B. Bavishi pp. 159-83

Framework
Some Distinctive Aspects of Chumachenko, Vol. 4, No. 1

Accounting in the USSR Nikolai and pp. 29-40

Norton M. Bedford
United Kingdom Developments in Comiskey, Eugene E. Vol. 16, No. 2
Interperiod Tax Allocation and Roger E. V. pp. 1-9
Groves
The International Accounting Cummings.Joseph P. Vol. 11, No. 1

Standards Committee: Current and pp. 31-37

Future Developments
A Classification of International Da Costa, Richard C, Vol. 13, No. 2
Financial Accounting Practices Jacques C. pp. 73-85
Bourgeois, and
William M. Lawson
A Review of the Objectives of Foreign Demirag, Istemi S. Vol. 22,No. 2
Currency Translation pp. 69-85
Evidence of International Doupnik, Timothy S. Vol. 23, No. 1

Harmonization of Financial pp. 47-67

Reporting
Earnings Per Share: A Canada-United Drury, D. H. Vol. 13, No. 1

States Comparison pp. 29-51

The Sensitivity of Earnings Per Share Duangploy, Orapin No. 2
Vol. 14,
to Different Foreign Currency pp. 121-34
Translation Methods
SFAS No. 52 and the Statement of Vol. 22,No. 2
Changes in Financial Position: A Eugene L. Zieha, and pp. 25-40
Survey and Proposal for Change Dahli Gray
 The International Journal of Accounting

Objectives of Financial Statements and Edwards, James Don Vol. 11,No. 2

Inflation Accounting: A andjohn B. pp. 11-32
Comparison of Recent British and Barrack
American Proposals
The Managerial Role of Governmental Elliott, Edward L. Vol. 4, No. 1

Accounting in Economic pp. 129-36

Development
Accounting Developments in the Farag, Shawki M. Vol. 23, No. 2
People's Republic of China: A pp. 145-49
Commentary
Some Evidence on the Determinants Ferris,Kenneth R. Vol. 12, No. 2
of Profit Forecast Accuracy in the and David C. pp. 27-36
United Kingdom Hayes
International Accounting in an Fieldcamp, Dale Vol. 4, No. 1

Inflationary Economy pp. 155-64

International Harmonization of Fitzgerald, Richard Vol. 17, No. 1

Accounting and Reporting D. pp. 21-32

Accounting in Developing Countries Foroughi, Tahirih Vol. 17, No. 1

Before and After Social Crisis: The Khodadoust pp. 181-223

Case of Iran
Setting Accounting Standards for Francalanza, Charles No. 2
Vol. 23,
Malta A. pp. 163-78
The Valuation of Noncurrent Foreign Fredrikson, E. Bruce Vol. 9, No. 1

Currency Monetary Claims pp. 149-58

The Evolution of Financial Reporting Fujita, Yukio Vol. 2, No. 1

in Japan pp. 49-75

The Usefulness of Different Gebhardt, Guenther Vol. 18, No. 2
Accounting Disclosure Regulations: pp. 1 09-31
A German Experience
Accounting for Construction Givoly, Dan and Josef No. 2
Vol. 17,
Companies, Inflation, and Market Lakonishok pp. 121-49
Efficiency: Analysis of an Israeli
Case
The Equity Method of Accounting for Gniewosz, G. No. 2
Vol. 15,
Investment in Common Stock: The pp. 115-28
New Zealand Experience
A Global Perspective to Financial Golub, Steven J. Vol. 18, No. 1

Reporting pp. 37-44

International Financial Statement Gray, H. Peter and Vol. 23, No. 2
Translation: The Problem of Real Paul J. Miranti pp. 19-31
and Monetary Disturbances
Translated Financial Statements Can Hall, Thomas W. and Vol. 20, No. 1

Be Meaningful H.Jim Snavely pp. 153-70

The Impact of foreign Currency Hamer.John and Vol. 23, No. 1
Translations on the New FASB Linda Kistler pp. 1 29-44
Statement of Cash Flows
Problems in the Development of Hau worth II, Vol. 9, No. 1

Worldwide Accounting Standards William P. pp. 23-34

A Comparison of Various International Vol. 16, No. 1

Proposals on Inflation Accounting: pp. 63-82

A Practitioner's View
 Subject Index

The International Accounting Hayes, Donald J. Vol. 16, No. 1

—
Standards Committee Recent pp. 1-10
Developments and Current
Problems
Accounting for Joint Ventures with the Hoyt, Ronald E and Vol. 16, No. 1

Soviet Bloc and China Lawrence D. pp. 105-24

Maples
Recent Business and Accounting Hsu, Tsun Tsien Vol. 17, No. 1

Developments in China pp. 157-60

Translation Problems of International Hussein, Mohamed Vol. 17, No. 1

Accounting Standards Elmutassim pp. 147-55

Accounting Principles and lino, Toshio Vol. 2,No. 2
Contemporary Legal Thought in pp. 65-87
Japan
The Unit of Account in Consolidated Jacobi, Michael H. Vol. 15,No. 2
Financial Statements of pp. 17-34
Multinational Enterprises
Some Aspects of Finnish Financial Jagerhorn, Reginald Vol. 6, No. 1

Reporting Practices pp. 15-23

A Review of the Accounting Profession Jaggi, Bikki L. Vol. 6, No. 1

in India pp. 35-51

An Analysis of Corporate Social Vol. 15, No. 2
Reporting in Germany pp. 35-45
Problems of Uniform Accounting Jaruga, Alicja A Vol. 8, No. 1

Principles in Poland pp. 25-41

Recent Developments in Polish Vol. 10, No. 1

Accounting: An International pp. 1-8

Transaction Emphasis
Some Developments of the Auditing Vol. 12, No. 1

Profession in Poland pp. 101-9

An Appraisalof the Swedish System of Johansson, Sven-Erik Vol. l.No. 1

Investment Reserves pp. 85-92

Deferred Income Tax Accounting: Kan tor, Jeffrey and Vol. 23, No. I

Opinions of Canadian Accountants Michael Grosh pp. 83-93

The Development of the Securities Kaocharern, Sukri Vol. 12, No. 1

Exchange in Thailand pp. 19-26

Recent Problems of the Financial Katsuyama, Susumu Vol. 12, No. 1

Accounting System in Japan pp. 121-31

On Developing International Kohler, Eric L. Vol. l,No. 1

Accounting Meanings pp. 35-40

The Economic Accounting System of Kwang, Ching-Wen Vol. 1 , No. 2
State Enterprises in Mainland China pp. 61-99
Some Accounting and Philosophical Lee, Samuel S.O. No. 2
Vol. 3,
Aspects of the Third Korean pp. 117-23
Property Revaluation Law
Development of Belgian Accounting Lefebvre, ChrisJ. L. Vol. 17, No. 1

Standards within the European pp. 103-32

Economic Community Framework
The Formulation of Accounting Lev, Baruch Vol. 11,No. 2
Standards and Rules: A Comparison pp. 121-31
of Efforts in Israel and the United
States
 —

10 The International Journal of Accounting

The Impact of International Standards Luck, Wolfgang Vol. 18, No. 1

and Other Developments on the pp. 45-56

German Accounting Profession
Published Interim Reports in the Maingot, Michael Vol. 18, No. 2
United Kingdom pp. 133-49
A Comparison of Preparation for the Markell, William Vol. 15, No. 2
Accounting Profession among New pp. 101-14
Zealand, the United Kingdom, and
the United States
An Overview of Rumanian Accounting McClure, Malcolm M. Vol. 19, No. 1

pp. 131-56
International Accounting Standards McComb, Desmond Vol. 17, No. 2
and the EEC Harmonization pp. 35-48
Program: A Conflict of Disparate
Objectives
The International Harmonization of Vol. 14,No. 2
Accounting: A Cultural Dimension pp. 1-6
The International Accounting McKinnon, S. M. and Vol. 19, No. 2
Standards Committee: A Pauljanell pp. 19-34
Performance Evaluation
The Multiple Earnings Meek, Gary Vol. 19, No. 1

Announcements of Non-U.S. pp. 115-30

Multinational Enterprises
Implications of Observed Patterns
Interim Earnings Announcements in Vol. 20, No. 2
the United States by Non-U.S. pp. 1-8
Multinational Corporations-
Responses by the U.S. Securities
Market
Cash-Flow Reporting: A Step toward Mielke, David E. and No. 2
Vol. 22,
International Harmonization Don E. Giacomino pp. 143-51
The Accounting Profession in Mora, Jr., Ricardo E. Vol. 8, No. 1

Mexico —And Why pp. 17-24

The French Accounting Experiment Most, Kenneth S. Vol. 7, No. I

pp. 15-27
St. Louis to Munich: The Odyssey of Mueller, Gerhard G. Vol. 15, No. I

the International Congresses of pp. 1-2

Accountants
Revaluation of Assets in Canada: Murphy, G. J., M. R Vol. 23, No. 2
1920-36 Fizzell, and W. D. pp. 33-45
Lindsay
The Harmonization of International Nair,R D. and Vol. 17, No. 1

Accounting Standards, 1975-1979 Werner G. Frank pp. 61-77

Foreign Currency Translation: An Nance, Jon R and Vol. 18,No. 2
Evaluation Roger A. pp. 29-48
Roemmich
Financial Statement Impact of Foreign Vol. 19, No. 1

Currency Translation Alternatives pp. 89-13

Implementing a Framework for the Needles, Jr., Bclverd Vol. 12, No. 1

International Transfer of E. pp. 45-62

Accounting Technology
 A

Subject Index 11

Stock Corporation Law Reform in Niehus, Rudolph J. Vol. 1,No. 2

Germany and the Public pp. 25-41
Accountant
Harmonization of Accounting within Nobes, C. W. Vol. 15, No. 2
the European Communities: The pp. 1-6
Fourth Directive on Company Law
The Accounting Profession in Nigeria: Ogundele, Vol. 5, No. 1 pp.
An International Perspective Babatunde 101-6
Recent Changes in Accounting Ohno, Kimiyoshi, Vol. 11, No. 1pp.
Standards in Japan Hideo Ichikawa, 107-20
and Atsuyoshi
Kodama
The Use of Foreign Financial Park, Soong Vol. 20, No. 1

Statements for Risk Analysis: An pp. 1-5

Empirical Test (Korea)
A Comparison of the
Special Report: Pena, Pablo A Vol. 11,No. 2
Accounting Professions of Columbia pp. 143-77
and the United States
Prospects for International Pomeranz, Felix Vol. 17, No. 1

Accounting and Auditing Standards pp. 7-9

— The Transnational in
Governmental Regulations
Environmental Factors, Transaction Pratt, Jamie and Vol. 22, No. 2
Costs,and External Reporting: A Giorgio Behr pp. 1-24
Cross-National Comparison
An Analysis of the Feasibility of Purcell III, ThomasJ Vol. 21,No. 2
Harmonizing Financial Reporting and James P. Scott pp. 109-31
Practices between Member
Countries of the EEC and the
OECD
The International Dimension of the Radebaugh, Lee H. Vol. 10, No. 1

Financial Accounting Standards pp. 55-70

Board: Translation and Disclosure
of Foreign Operations
Environmental Factors Influencing the Vol. 11, No. 1

Development of Accounting pp. 39-56

Objectives, Standards, and Practices
in Peru
Norwegian Standards for Annual Riise, Arne Vol. 17,No. 2
Reporting Requirements and Chart pp. 103-20
of Accounts
LatinAmerican Accounting — Rivera, Juan Vol. 5, No. 1

General Perspective pp. 107-8

The Progress of Italian Accounting: Rivola-Clay, Anna Vol. 22,No. 2
Allegro Ma Nontroppo Maria and pp. 87-102
Timothy S.
Doupnik
Additional Fund Allocation Rushinek, Avi and Vol. 21,No. 2
Constraints for Common Stock Sara F. Rushinek pp. 69-89
Investments: An Empirical Analysis
of Regional Portfolios in the
Common Market and the United
States
 1

12 The International Journal of Accounting

Multinational Transfer-Pricing Factors: Vol. 23, No. 2

Tax, Custom Duties, Antitrust pp. 95-1
Dumping Legislation, Inflation,
Interest, Competition,
Profit/Dividend, and Financial
Reporting
Financial and Accounting Aspects in Savoie, Leonard M. Vol. 9, No. 1

International Business pp. 13-22

International Dimensions of Vol. 5, No. 1

Accounting pp. 79-84

Comments on "International Schoenfeld, Hanns- Vol. 4, No. 1
Accounting in an Inflationary Martin pp. 1 65-68
Economy"
Development and Present State of Vol. 8, No. 1

Cost Theory in Germany pp. 43-65

Contingency Theory as a Framework Schweikart, James A. Vol. 21, No. 1

for Research in International pp. 89-98

Accounting
Information Systems and Scott, George M. Vol. 10, No. 1

Coordination in Multinational pp. 87-05

Enterprises
Nationalism and the International Seidler, Lee J. Vol. 5, No. 1

Transfer of Accounting Skills pp. 35-45

The International Federation of Sempier, Robert N. Vol. 15, No. 1

Accountants: Operating Procedures pp. 21-31

and Current Progress
The Emergence of Professional Shinawi, Ahmed No. 2
Vol. 6,
Accounting in Saudi Arabia Kadir and William pp. 103-10
F. Crum
Corporate Social Reporting in India Singh, D. R and Jag No. 2
Vol. 18,
Mohan Ahuja pp. 151-69
Characteristics and Implications of Singhvi, Surendra S. Vol. 3, No. 2
Inadequate Disclosure: A Case Study pp. 29-43
of India
The Slip Accounting System: Someya, Kyojiro Vol. 7, No. 1

Traditional Bookkeeping pp99-14

Procedures in Japan
Accounting Responses to Inflation in Standish, Peter E. M. Vol. 11, No. 1
the European Economic pp. 1 67-86
Community
Comparison of Consolidated Financial Swoboda, Peter Vol. 1
, No. 2
Statements in the United States and pp. 9-24
West Germany
The Impact of IASC Accounting Taylor, Martin E., Vol. 22, No. 1

Standards on Comparability and Thomas G Evans, pp. 1-9

Consistency of International and Arthur C.Joy
Accounting Reporting Practices
An Evaluation of Accounting for Trotman, K. T. No. 2
Vol. 17,
Construction Contracts: An pp. 151-66
International Comparison
Recent Professional Statements of Turk, Ivan Vol. 12, No. 1

Accounting Principles and Ethics in pp. 111-20

Yugoslavia
 Subject Index 13

International Harmonization of Turley, W. S. Vol. 18, No. 2

Accounting: The Contribution of pp. 13-27
the EEC Fourth Directive on
Company Law
The Route of the Seventh Directive of Vangermeersch, No. 2
Vol. 20,
the EEC on Consolidated Richard pp. 103-18
Accounts —Slow, Steady, Studied,
and Successful
The Development of International Violet, WilliamJ. Vol. 18, No. 2
Accounting Standards: An pp. 1-2
Anthropological Perspective
International Accounting: Varying Weirich, Thomas R., Vol. 7, No. 1

Definitions Clarence G. Avery, pp. 79-87

and Henry R.
Anderson
United States Accounting as Viewed by Wilkinson, Theodore Vol. l.No. 1

Accountants of Other Countries L. pp. 3-14

Understanding the Multinationals Woelfel, Charles J. No. 2
Vol. 11,
pp. 133-42
Important Events in the Development Wong-Boren, Adrian Vol. 23, No. 1

of the Accounting Profession in pp. 23-46

Mexico
Mexican Market Efficiency: A Study of and Vol. 20, No. 1

the Information Content of Andrew H. Barnett pp. 45-70

Accounting Numbers
Exchange Rates and Purchasing Power Ziebart, David A Vol. 21, No. 1

Parity:Evidence Regarding the pp. 39-51

Failure of SFAS No. 52 to Consider
Exchange Risk in Hyper-
Inflationary Countries

MANAGERIAL ACCOUNTING
Current Cost Accounting in the Agrawal, Surendra P. No. 2
Vol. 18,
United Kingdom and the United pp. 95-108
States: A Comparative Analysis

Advantages of Replacement Cost and Vol. 13, No. 2

Accounting: A Critical Evaluation Rosalie C. pp. 1-4
Hallbauer
Accounting Control through Al Hashim, Dhia D. Vol. 8, No. 2
Purposive Uniformity: An pp. 21-32
International Perspective
Impact of Replacement Cost Arbel, Avner and Vol. 14, No. 1

Disclosures on Investors' Decisions Jaggi Bikki pp. 71-82

in the United States
Cost and Management Accounting Bailes.Jack C. and Vol. 19,No. 2
Practices in New Zealand Graeme M. pp. 59-71
McNally
Managing International Financial Bardsley, R. Geoffrey Vol. 8, No. 1

Transactions pp. 67-76

Foreign Operations Disclosures by Vinod B. and
Bavishi, Vol. 16, No. 1

U.S.-Based Multinational Harold E. Wyman pp. 153-68

Corporations: Are They Adequate?
14 The International Journal of Accounting

Industrial Accounting in Poland's Berry, Maureen and Vol. 20, No. 2

Reorganized Economy Alicjajaruga pp. 45-63
On Monetary Working Capital Brooks, LeRoy D. and Vol. 22, No. 2
Maintenance: Theory and Dale Buckmaster pp. 103-14
Implementation
Capital Expenditure Analysis Burke, Walter L. Vol. 9, No. 2
pp. 143-54
Transfer Pricing for the Multinational Elam, Rick and Vol. 16, No. 2
Corporation Hamid Henaidy pp. 49-65

International Management Enthoven, AdolphJ. Vol. 17, No. 2

Accounting: Its Scope and H. pp. 59-74
Standards

Current Value Accounting Falk, Haim Vol. 14,No. 2

Preferences: The Case for Canada pp. 29-46
The Problem of Performance Farag, Shawki M. Vol. 10, No. 1

Evaluation in International pp. 45-53

Accounting
Accounting for Forward Exchange Fekrat, M. Ali Vol. 19, No. 2
Contracts pp. 83-92
The Measurement of Financial Data in Garda, John A. Vol. 12, No. 1

Evaluating Overseas Managerial pp. 13-7

Efficiency
Enterprise Profit and Profitability Gorelik, George Vol. 6, No. 2
Measurements: Soviet-American pp. 1^
Convergence
Financial Planning to Avoid Tax Hammer, Richard Vol. 7, No. 2
Problems pp. 23-34
The Effect of EDP Systems on the Hartmann, Bernhard Vol.1 No. 2
,

Internal Organization of the Firm pp. 101-17

Goals in Managerial Economics Heinen, Edmund Vol. 11, No. 2
pp. 1-10
Evaluating Foreign Affiliates: The Hosseini, Ahmad and Vol. 19, No. 1

Impact of Alternative Foreign Raj Aggarwal pp. 65-87

Currency Translation Methods
The Concept of Synchronized Profit Koch, Helmut Vol. 21, No. 2
and Loss Accounting in Response to pp. 133-44
Continuous Increases or Decreases
in Prices

Notes on Activity Accounting Kohler, Eric L. Vol. 2,No. 2

pp. 59-64
Computer Applications in Soviet Kupzhasar, Naribaev Vol. 10, No. 1

Accounting pp. 33-43

Existence of and Needs for Informal Mohan and
Lai, Vol. 23,No. 2
Accounting Information Systems: A Bronwyn pp. 85-93
Case Study of New Zealand Donaldson
Companies
The Measurement of Corporate Lawson, G. H. Vol. 16, No. 1

Profitability on a Cash-Flow Basis pp. 11-46

Current Cost Accounting in Australia, Leech, Stewart A and Vol. 13, No. 2
New Zealand, and the United Denis J. Pratt pp. 105-18
Kingdom: A Comparative Study
 Subject Index 15

The Income and Rate of Return of McCall, Owen S. and Vol. 23, No. 1

Farming Enterprises: A New Boris Popoff pp. 105-27

Zealand Case Study
The Multinational Executive: Patriot Moller, George Vol. 7, No. 2
or Traitor pp. 69-75
Internal Performance Evaluation of Morsicato, Helen G. Vol. 15, No. 1

Multinational Enterprise and Lee H. pp. 77-94

Operations Radebaugh
An Approach to "Environmentalizing" Morsicato, Helen G. Vol. 16, No. I

MNE Performance Evaluation and Michael A pp. 247-66

Systems Diamond
Management Preferences for Foreign Ndubizu, Gordian A. No. 2
Vol. 22,
Currency Standards: An Empirical pp. 115-30
Analysis

Impact of Socially Motivated Quality Pasewark, William R., Vol. 23,No. 2

Cost Control Policies on Cost Cynthia D. Heagy, pp. 71-83
Behavior and James T.
Godfrey
The Gearing Leverage Adjustment: A Raymond, Robert H., Vol. 18, No. 1

Historical and Comparative Analysis M. Zafar Iqbal, and pp. 139-57

Eldon L. Schafer

Auditing U.S. Companies with Richards, William R. Vol. 12, No. 1

Operations Abroad pp. 1-1

The Financial Function of a U.S. Rivera, Juan M. Vol. 18, No. 1

Multinational Company Abroad: A pp. 129-38

Venezuelan Experience
Interim Reports and Their Qualitative Robb.AJ. Vol. 15,No. 2
Evaluation pp. 77-86
Methods of Analyzing Profits of Satubaldin, Sagandyk Vol. 12, No. 1

Industrial Enterprises in the USSR pp. 91-99

Financial Control in Multinational Scott, George M. Vol. 7,No. 2
Enterprises —The New Challenge to pp. 55-68
Accountants
Evaluation and Control of Foreign Shapiro, Alan C. Vol. 14, No. 1

Operations pp. 83-104

Accounting Information for Decision- Skinner, R. C. Vol. 7, No. 1

Making pp. 65-78

Cost Allocation in Management and No. 2
Vol. 21,
Financial Accounting pp. 91-107
The Role of Management Accounting Wasley, Robert S. Vol. 10,No. 2
in New Zealand Business pp. 57-74
Computerized Accounting: Will, Hartmut J. Vol. 16, No. 1

International Issues pp. 169-207

U.S. Investment and the Recipient Wonnacott, Ronald Vol. 7, No. 2
Country pp. 45-54
Capital Cost Allowance (Depreciation) Yagil, Joseph,Ben Vol. 21,No. 2
and Capital Budgeting in Canada Amoako-Adu, and pp. 47-54
Jeffrey Kan tor
16 The International Journal of Accounting

ECONOMICS AND DEVELOPMENT

The Role of Accounting in Project Abdeen, Adnan No. 2
Vol. 15,
Evaluation and Control: The Syrian pp. 145-58
Experience
The Theory of Islamic Banking: Abdel-Magid, Vol. 17, No. 1

Accounting Implications Moustafa F. pp. 79-012

Accounting, Economic, and Aguirre, Alejandro Vol. 22, No. 2
Environmental Determinants of and Moshe Hagigi pp. 169-91
Financial Reporting Practices in
Guatemala
Accounting Related to Export Credits Aitken, Hugh T. Vol. 5, No. 1

Insurance and Finance pp. 71-78

Social Accounting in Egypt Al Hashim, Dhia D. No. 2
Vol. 12,
pp. 127-41
A Role for Financial Accounting in Andrews, Wesley T Vol. 12, No. 1

National Economic Planning in the and Charles H. pp. 135-45

United States Smith
Investment Appraisal Methods of Arnold, John, Peter Vol. 19, No. 2
Financial Analysts: A Comparative Moizer, and Eric pp. 1-8
Study of U.S. and U.K. Practices Noreen
The Accounting Function in Socialist Berry,Maureen H. Vol. 18, No. 1
Economies pp. 1 85-98
Emerging Nations and Emerging Bond, Richard R. Vol. 6, No. 1

Institutions pp. 83-90

The Evolution of Accounting in Briston, Richard J. Vol. 14, No. 1

Developing Countries pp. 105-20

Global Productivity Surplus Accounts Burlaud, Alain and Vol. 21, No. 1

Lionel Dahan pp. 159-69

An International Comparison of Chang, Lucia S. and Vol. 17, No. 1

Investor Uses of Financial Kenneth S. Most pp. 43-60

Statements
Economic Perspective and Accounting Cheng, Philip C. and No. 2
Vol. 8,
Practices in South Korea Tribhowan N.Jain pp. 123-39
Financial Disclosure in Relation to the Choi, Frederick D. S. Vol. 9, No. 1

European Capital Market pp 53-66

The Balanced Budget in Highway Churchill, A. A. Vol. 4, No. 1

Finance: A Dangerous Concept pp. 101-10

The Effect of Published Earnings Deakin, Edward B., Vol. 10, No. 1

Information on Tokyo Stock Gyles R. Norwood, pp. 123-36

Exchange Trading and Charles H.
Smith
Financing inNortheast Brazil: Duerr, Edwin C. and No. 2
Vol. 3,
Problems and Opportunities in a Mitsuko S. Duerr pp. 105-16
Developing Area
The Outlook for the International Dufey, Gunter Vol. 6, No. 1

Monetary System and Implications pp. 25-33

for Subsidiary Valuation
Recent Developments in International Vol. 7, No. 2
Money and Capital Markets pp. 77-90
Accounting and Economic Elliott, Edward L. Vol. 8, No. 1

Development in Latin America pp. 89-97

 Subject Index 17

Accounting and Development Enthoven, Adolph J. Vol. 3, No. 1

Programming H. pp. 107-20

Project vs. General Development Farag, Shawki M. Vol. 4, No. 1

Financing: A Comment pp. 115-19

The Emergence of the Post-Industrial Gandhi, Natwar M. Vol. 11,No. 2
Societyand the Future of the pp. 33-49
Accounting Function
Accountability, the Threshold of Ghartey.J. B. Vol. 21, No. 1

Political Instability, pp. 143-58

Underdevelopment, and Misery: the
Case of Africa
Accounting and Social Change Gilling, D. M. Vol. 11, No. 2
pp. 59-71
The Council for Mutual Economic Gorski.Janusz Vol. 10, No. 1

Assistance: Its Role in the Economic pp. 19-32

Integration of Socialist Countries
The Foreign Direct Investment Hausman, Donald I. Vol. 4, No. 1

Program pp. 67-79

Accounting and Economic Holzer, H. Peter and Vol. 9, No. 1

Development: The Cases of Doria Tremblay pp. 67-80

Thailand and Tunisia
Transfer Pricing Policies of Diversified Hoshower, Leon B. Vol. 22, No. 1

U.S.-Based Multinationals and Linda Ann pp. 51-59

Mandel
Accounting Practices Developingin Hove, Mfandaidza R. Vol. 22, No. I

Countries: Colonialism's Legacy of pp. 81-100

Inappropriate Technologies
Measurement in East-West Trade
Profit Hoyt, Ronald E. No. 2
Vol. 13,
and Industrial Cooperation: pp. 119-44
Concepts, Criteria and Special
Problems
Accounting Systems in Developing Jagetia, Lai C. and Vol. 18, No. 2
Nations: The Nigerian Experience Evaristus C. pp. 69-81
Nwadike
Accounting Studies of Developing Jaggi, Bikki L. Vol. 9, No. 1

Countries: An Assessment pp. 159-70

The Role of Interest in Revolving Jensen, Daniel L. Vol. 9,No. 2
Capital Plans for Cooperative pp. 105-9
Enterprise
Tertiary Education Strategies for Juchau, Roger, Mick No. 2
Vol. 21,
Accounting Developing
in White, and Roger pp. 145-60
Societies —
The Southwest Pacific as Hopkins
a Case Study
International Economic Organizations Kortan.Jerzy Vol. 12, No. 1

and Common Enterprises in pp. 147-65

Socialist Countries (Principles
of
Functioning and Management)
Asset Revaluations and Inflation in Leech, Stewart, Denis Vol. 17, No. 2
Australia, 1950 to 1975: An Industry J. Pratt, and W. G. pp. 23-34
Study W. Magill
The Imperatives of an Economic LeMelle, WilbertJ. Vol. 3, No. 1

Development Program pp. 101-6

18 The International Journal of Accounting

Commentary on the Foreign Direct Linowes, David F. Vol. 4, No. 1

Investment Program pp. 81-82

Brazil: A Maturing Capital Market McMahon, Terrance Vol. 8, No. 1

Seeks Accelerated Improvements in J- pp. 77-87

Accountancy
A Framework for a Linkage between Mirghani, Mohamed Vol. 18, No. 1

Microaccounting and A. pp. 57-68

Macroaccounting for Purposes of
Development Planning in
Developing Countries
Accounting Standards and Economic Ndubizu, Gordian A No. 2
Vol. 19,
Development The Third World in pp. 181-96
Perspective
Evaluating the Political Climate for Nehrt, Lee C. Vol. 5, No. 1

Private Investment with Special pp. 109-22

Application to Tunisia
The Management of Liquid Fund Obersteiner, Erich Vol. 11, No. 2
Flows across National Boundaries pp. 91-101
Predicting Business Failure on the Ooghe, Hubert and Vol. 20,No. 2
Basis of Accounting Data: The Eric Verbaere pp. 19-44
Belgian Experience
Private Enterprise Accounting and Qureshi, Mahmood Vol. 9, No. 2
Economic Development in Pakistan A. pp. 125-41
Accounting Standards in Developing Samuels, John M. Vol. 18, No. 1

Countries andj. C. Oliga pp. 69-88

Thailand: NIDA—An Experiment in Schaller, Howard G. Vol. 4, No. 1

Management in the Public and pp. 137-40

Private Sectors

Management Accounting Practices Schiff.J. B. Vol. 22, No. 1

Statement Promulgation: An pp. 119-34

International Perspective
Private Enterprise Accounting in Scott, George M. Vol. 4, No. 1

Developing Nations pp. 51-66

Accounting Information and the Shuaib, Shuaib A No. 2
Vol. 15,
Development Planning Process in pp. 129-41
Kuwait
Comments on Dr. Churchill's Paper Shute.John Vol. 4, No. 1

on Highway Finance pp. 111-14

An Economic and Macroaccounting Simon, Abraham J. Vol. 12, No. 2
Framework for House lold Non- pp. 143-68
Market Production and Its Uses:
The Output Side
The Capital Structure Policies of U.K. Skomp, Stephen E. Vol. 19, No. 1

Companies: A Comparative Study and C. W. R. Ward pp. 55-64

Japanese Corporate Structure: Some Skully, Michael T Vol. 16, No. 2
Factors in Its Development pp. 67-98
Analysis of Efficiency by Means of Turk, Ivan Vol. 17, No. 2
Interrelated Indicators: A \ugoslav pp. 89-102
Approach
An Empirical Study of Transfer Pricing Wu, Frederick H. and Vol. 14, No. 2
Practice Douglas Sharp pp. 71-99
Comments on the NIDA Program Zeff, Stephen A Vol. 4, No. 1

pp. 141-44
 Subject Index 19

TAXATION AND GOVERNMENTAL ACCOUNTING

The Impact of Accounting Practices Abdeen, Adnan Vol. 20, No. 1

on Tax Revenue in Syria pp. 121-39

Developing Nations and Tax-Ordained Ameiss, Albert P. No. 2
Vol. 6,
Accounting Principles - The Swedish pp. 89-02
Model
The Influence of Government Barr, Andrew Vol. l.No. 1

Agencies on Accounting Principles pp. 15-33

with Particular Reference to the
and Exchange
Securities
Commission
Establishing International Transfer Burns, Jane O. and Vol. 17, No. 1

Pricing Standards for Tax Audits of Ronald S. Ross pp. 161-79

Multinational Enterprises
Selected International Trends in Campfield, William F. Vol. 5, No. 1

Financial Planning and Control in pp. 123-51

the Public Sector
Public Auditing Development in the Dahmash, Nairn H. Vol. 18, No. 1

Arab States: A Comparative Study pp. 89-114

Indexation: Brazil's Response to Doupnik, Timothy S. Vol. 18, No. 1

Inflation pp. 199-220

The Institutional Environment and the Due, John F. Vol. 4, No. 1

Tax Structure in Developing pp. 17-27

Economies
Accounting in the Soviet Union Lebow, Marc I. and Vol. 22, No. 1

Rasoul H. Tondkar pp. 61-79

The Multinational Enterprise and Its Morgan, Robert A Vol. 3, No. 1

Accounting Needs pp. 21-28

Municipal Disclosure in England: Pendlebury, Maurice Vol. 18,No. 2
Another Market for Excuses? and Rowan Jones pp. 83-93
The Perceived Efficacy of Government Porcano, Thomas M. Vol. 22, No. 1
Incentives:A Comparative Study of pp. 1 35-58
Seven European Community
Countries
Current Regulatory Practices, Rege, Udayan P., W. No. 2
Vol. 18,
Corporate Financial Forecasting, John Brennan, and pp. 171-75
and Takeover Bids W. Harold Silvester
Income Tax Administration in Great Winjum, James O. Vol. 8, No. 1

Britain pp. 109-16

The Valuation of Tax-Depreciable Wright, F. K. Vol. 8, No. 2
Assets pp. 45-57
Is theNew U.S. Budget a More Yu, S.C. Vol. 3, No. 2
Understandable Document? pp. 45-66

ACCOUNTING EDUCATION AND PROFESSIONAL DEVELOPMENT

Current Status of Accounting Abdeen, Adnan M. No. 2
Vol. 20,
Education in Saudi Arabia and Ugur Yavas pp. 155-73
Accounting Education in Selected Agami, Abdel M. and Vol. 23, No. 1

Middle Eastern Countries Yass A Alkafaji pp. 145-68

International Accounting at the Senior Ameiss, Albert P. Vol. 10, No. 1

Student Level pp. 107-21

20 The International Journal of Accounting

Professional and Work Values of Amernic.Joel H., No. 2

Vol. 18,
Accountants: A Cross-Cultural Study Rabindra pp. 177-92
Kanungo, and
Nissim Aranya
Experience Requirements and the Barlev, Benzion and Vol. 17,No. 2
Education of Certified Public Abraham pp. 75-88
Accountants Friedman
Curricular Recognition of Bomeli, Edward C. Vol. 5, No. I

International Accounting —An pp. 85-96

Appraisal
Internationalism and the Future of Brummet, R. Lee Vol. 11, No. 1

Accounting Education pp. 161-65

A Study of International Accounting Burns, Jane O. Vol. 15, No. 1

Education in the United States pp. 135-45

Selection, Training, and Placement of Canning, Robert J. Vol. 4, No. 1

Overseas Accounting Personnel pp. 41-50

Accountancy Education in the Chu, Kuo-Chang Vol. 4,No. 2
Republic of China pp. 75-91
Undergraduate International Clay, Alvin A. Vol. 11, No. 1

Accounting Education pp. 187-92

Accounting Education and Practice in Costouros, GeorgeJ. Vol. 11, No. 1

Greece pp. 95-06

Accounting Curriculum Implications Dascher, Paul E., Vol. 9, No. 1

of the Multinational Corporation Charles H. Smith, pp. 81-97

and Robert H.
Strawser
Accounting Educational Systems in Foo, See Liang No. 2
Vol. 23,
Southeast Asia: The Indonesian and pp. 125-36
Singaporean Experience
A Survey of the Present and Desirable Foroughi, Tahirih Vol. 23, No. 1

International Accounting Topics in and Barbara Reed pp. 69-82

Accounting Education
A New Perspective for Accountancy Ghartey, Ato Vol. 14, No. 1

Education in Ghana pp. 121-32

International Accounting: A Review of Gray, S.J. Vol. 19, No. 1

Academic Research in the United pp. 15-42

Kingdom
Forging National Accounting Moshe and
Hagigi, No. 2
Vol. 23,
Practices: The Saudi Arabian Howard H. pp. 151-62
Experience in Taxation Hubbard
Accounting Development in the Hardman, D.J. Vol. 20, No. 1

Solomon Islands pp. 141-52

Evaluations of Accounting and Houghton, Keith A. Vol. 20, No. 1

Finance Journals: The Australian and Richard Bell pp. 179-87

View
International University Johnson, Eldon L. Vol. 4, No. 1

Responsibilities pp. 121-27

Performance of Accountants in Latanich, Gary A. No. 2
Vol. 19,
International Business and John pp. 157-64
Kaminarides
Accounting Education Its — Markell, William No. 2
Vol. 3,
Importance in Developing pp. 125-33
—
Countries: Israel A Case Study
 Subject Index 21

The Direction of Accounting Mautz, R. K. Vol. 2,No. 2

Education pp. 37-46
Internationalization of the Accounting Mintz, Steven M. Vol. 16, No. 1

Curriculum pp. 137-51

Academic Research in International Mueller, Gerhard G. Vol. 6, No. 1

Accounting pp. 67-81

Career Education in Accounting in the Neumann, Frederick No. 2
Vol. 9,
United States: A Current Appraisal L. pp. 169-79
Education for Accountancy in Ninsuvannakul, Vol. 2, No. 1

Thailand Pianchai pp. 77-14

Turkish Accountancy: An Assessment Ogan, Pekin Vol. 14, No. 1

of Its Effectiveness and pp. 1 33-54

Recommendations for
Improvements
The State of Accounting Education in Osiegbu, Patrick I. Vol. 22,No. 2
Nigeria pp. 57-68
Training Accountants for the Future Pavlock, Ernest J. Vol. 13, No. 1

pp. 141-58
Instructional Problems in the Peche, Tadeusz Vol. 13, No. 2
Modernization of Accounting pp. 87-04
Theory
Planning and Control in Accounting Said, Kamel E. and No. 2
Vol. 11,
Education: A Model for Subsystem Jerry A Funk pp. 103-19
Controls in a Free Market
Environment
Accounting Education and Practice in Salas, Cesar A Vol. 3, No. 1

Spanish Latin America pp. 67-85

on the
International Influences Schoenfeld, Hanns- Vol. 10, No. 1

Contemporary Accounting Martin pp. 71-85

Curriculum: International
Accounting Instruction at the
University of Illinois at Urbana-
Champaign
Teaching Business Administration Seidler, Lee J. Vol. 4, No. 1

Overseas: The Case for the Ugly pp. 145-53

American
Foreign Language and Accounting Shields.Janice Vol. 17, No. 1

Expertise: A Marketable Christine pp. 133-46

Combination
Accounting and Economic Talaga, James A. and Vol. 21,No. 2
Development: Relationships among Gordian Ndubizu pp. 55-68
the Paradigms
The Accountants International Study Thomas, R. Douglas Vol. 6, No. 1

—
Group The First Three Years pp. 59-65
MAS and the Expanded Meaning of Williams, Thomas H. Vol. 8, No. 2
Accounting Education and Charles H. pp. 33-43
Griffin
Accounting Research, Professors, and Wolk, HarryI. and Vol. 10,No. 2
Practitioners: A Perspective Roger W. Briggs pp. 47-56
An Empirical Study of the Professional Wright, William Vol. 13, No. 1

Socialization of Accounting pp. 53-76

Students
22 The International Journal of Accounting

PUBLIC ACCOUNTING AND AUDITING

Welfare of the Common Man and Belkaoui, Ahmed and Vol. 20,No. 2
Accounting Disclosure Adequacy: Mostafa Maksy pp. 81-94
An Empirical Investigation
Alternative Technique to Measure the Doost, Roger K. Vol. 20, No. 2
Weil-Being of a Region pp. 95-101
Littleton's Views on Social Farag, Shawki M. Vol. 2, No. 2
—
Accounting An Elaboration pp. 125-32
The Valuation of National Capital and Vol. 5, No. 1

the Development of Accounting pp. 153-69

Theory
National Accounting — Its Scope and Lubbert.Jens Vol. 1, No. 2
Purpose pp. 43-59
Recording and Classifying Maldonado, Rita M. Vol. 15, No. 1

Transactions in the Balance of pp. 105-33

Payments
National Income Estimates in Latin Powelson, John P. Vol. 3, No. 1

America pp. 55-65

The Evolution and Present State of Ruggles, Richard and Vol. 4, No. 1

National Economic Accounting Nancy Ruggles pp. 1-16

A Macroaccounting Framework for the Simon, Abraham J. Vol. 13, No. 1

Value-Added and Saving Side of pp. 93-29

Household Nonmarket Production
Social Accounting and Its Applications Vandendries, Rene Vol. 6, No. 1

in Peru pp. 91-99

MACROACCOUNTING
The Impact of Published Annual Abdelsalam, No. 2
Vol. 23,
Financial Reports on Share Prices in Mahmoud and pp. 113-24
Saudi Arabia Diane Satin
Could Swedish Auditing Procedures Ameiss, Albert P. No. 2
Vol. 5,
Result in Greater Corporate Control pp. 103-16
of U.S. Stockholders?
Can British Experience in Profit Vol. 13, No. 1

Forecasting Assist U.S. Firms pp. 77-91

Interested in Establishing Such
Financial Disclosures?
Impact of Public Ownership on the Amer, Metwalli B. Vol. 4,No. 2
U.AR Accounting Profession pp. 49-61
Public Accountants' Independence: Amernic.Joel H. and Vol. 16, No. 2
Some Evidence in a Canadian Nissim Aranya pp. 11-33
Context
International Reporting Aspects of Arnold, Jerry, Vol. 16, No. 1

Segment Disclosure William W. Holder, pp. 125-35

and M. Herschel
Mann
The Structural Response of the Large Baker, Richard C. Vol. 12, No. 2
CPA Firm to Its Environment pp. 69-80
The Independent Auditor's Report: Barlev, Benzion Vol. 11, No. 2
Study of a Change pp. 73-90
 Subject Index 23

The Initial Selection of Independent Vol. 12,No. 2

Public Accountants: An Empirical pp. 37-51
Investigation
An International Analytical Bedford, Norton M. Vol. 9,No. 2
Comparison of the Structure and and Jacques P. pp. 1-44
Content of Annual Reports in the Gautier
European Economic Community,
Switzerland, and the United States
A Comparison of the New Dutch Beekhuizen, Theo Vol. 10,No. 2
Accounting Act with Generally and Paul Frishkoff pp. 13-22
Accepted American Accounting
Principles
Application of GST to the Financial Boussard, Daniel Vol. 14, No. 1

Accounting Model pp. 17-37

How Can Barriers against Carey, John L. Vol. 6, No. 1

International Accounting Practice pp. 53-58

Be Eliminated?
Accounting in the Context of Its Carmony, Larry Vol. 22, No. 2
Environment: The Uruguayan Case pp. 41-56

Audit Firm Size and Audit Quality: Chow, Chee W. and Vol. 21,No. 2
Some Evidence from Mexico Adrian Wong- pp. 1-25
Boren
Accoundng Principles and Practices in Chu, Jose Manuel Vol. 9, No. 1

Panama pp. 43-52

The Independence Issue Concerning Dykxhoorn, Hans J. No. 2
Vol. 16,
German Auditors: A Synthesis and Kathleen E. pp. 163-81
Sinning
The Changing Horizons:
Profession's Estes, Ralph W. Vol. 14,No. 2
A Survey of Practitioners on the pp. 47-70
Present and Future Importance of
Selected Knowledge and Skills
"Bottom Line Compliance" with the Evans, Thomas G. Vol. 18, No. 1

IASC: A Comparative Analysis and Martin E. pp. 115-28

Taylor
Accoundng for Stock Reacquisitions: Falk, Haim, Samuel No. 2
Vol. 9,
Israel and the United States Frumer, and James pp. 111-23
Compared A. Heintz
Control and the Internal Audit in the Fantl, Irving L. Vol. 11, No. 1

Multinational Firm pp. 57-65

A Study of the Consensus of the Firth, Michael Vol. 14, No. 1

Perceived Importance of Disclosure pp. 57-70

of Individual Items in Corporate
Annual Reports

A Cross-Sectional Analysis of Qualified Vol. 15,No. 2

Audit Reports pp. 47-59
Professionalism in Accounting Grady, Paul Vol. 3, No. 1

pp. 87-99
Statistical Information and Extensions Gray, Sidney J. Vol. 13, No. 2
in European Financial Disclosure pp. 27-40
 A

24 The International Journal of Accounting

The Effects of Combined Audit and Gul, Ferdinand A. Vol. 20, No. 1

Management Services on Public and Teoh Hai Yap pp. 95-107

Perception of Auditor
Independence in Developing
Countries: The Malaysian Case
Qualification Requirements for Public Heaston, Patrick H. Vol. 20, No. 1

Accounting inSelected Foreign pp. 71-94

Countries: A Comparison with the
United States
A Study of Audit Judgments of Korean Heintz, James A and Vol. 21, No. 1

CPAs Jin-Soo Han pp. 21-38

Accountants' Legal Liability: An Hooper, Paul, John Vol. 20, No. 2
International Comparison Page, and Karen pp. 65-80
Smith
The Impact of the Cultural Jaggi, Bikki L. Vol. 10, No. 2
Environment on Financial pp. 75-84
Disclosures
The Reliability of Financial Jegers, Marc and Vol. 23, No. 1

Accounting Data Bases: Some William Buijink pp. 1-21

Belgian Evidence
The Birth of an Accounting Jones, Gardner M. Vol. 7, No. 1

Profession: The Ethiopian and Johannes pp. 89-98

Experience Kinfu
International Public Accounting: An Keyserlingk, Vol. 11, No. 1

Underdeveloped Profession Alexander N. pp. 15-22

Management of a Multinational Public Kullberg, Duane R. Vol. 17, No. 1

Accounting Firm pp. 1-5

Recent Changes in the German Luck, Wolfgang Vol. 13, No. 1

Professional Certified Public pp. 131-40

Accountant (Wirtschaftsprufer)
Examination
Cultural Constraints on Audit McKinnon.Jill Vol. 20, No. 1

Independence in Japan pp. 17-43

Development of Accounting Markell, William Vol. 21, No. 1

Education and the Accounting pp. 99-05

Profession in Third World
Countries: Botswana
Observations on Accounting in Mauri tz, E. Waldo Vol. 5, No. 1

International Finance pp. 61-69

An International View of Accounting Mueller, Gerhard G. Vol. 8, No. 1

and Disclosure pp. 117-34

Financial Statement Disclosure and Murphy, George J. Vol. 15, No. 2
Corporate Law: The Canadian pp. 87-99
Experience
Economic Growth and Corporate Nakajima, Seigo Vol. 9, No. 1

Financial Reporting in Japan pp. 35-41

Harmonized European Economic Nichus, Rudolph Vol. 7, No. 2
Community Accounting — pp. 91-25
German View of the Draft Directive
for Uniform Accounting Rules
Corporate Annual Reports: A Failure Parker, L. D. Vol. 16,No. 2
to Communicate pp. 35-48
 Subject Index 25

International Auditing Standards Pomeranz, Felix Vol. 11, No. 1

pp. 1-3
Challenges in International Auditing Queenan.John W. Vol. l.No. 1

pp. 43-51
U.S. Dollar Based Financial Reporting Rueschhoff, Norlin Vol. 8, No. 2
of Canadian Multinational G. pp. 103-9
Corporations
International Accounting and Vol. 22, No. 1

Auditing in the U.S. CPA pp. 25-32

Examination, 1917-86
New German Regulations for the Schoenfeld, Hanns- Vol. 5,No. 2
Publication of Financial Statements Martin pp. 69-88
The Effectiveness of the Supreme Sharkas, Wajdy Vol. 21, No. 1

Audit Bureau in Kuwait in pp. 123-^12

Monitoring Public Expenditures: An
Evaluation
Differences in the Characteristics of Shoenthal, Edward Vol. 23, No. 1

Certified Public Accountants and pp. 95-103

Chartered Accountants: An
Obstacle to Harmonization
The Market for Audit Services in Simon, Daniel T, Vol. 21,No. 2
India: An Empirical Examination Ramachandran pp. 27-35
Ramanan, and
Amitabh Dugar
The Changing Nature of the European Treffers, Henk C. Vol. 3, No. 1

Accounting Profession pp. 43-54

Financial Disclosure Patterns in Four No. 2
Vol. 5,
European Countries Tyra, Anita I. pp. 89-101
The Status of Accountancy and of Vol. 3,No. 2
Accounting Practices in New Wasley, R. S. pp. 67-89
Zealand
The Big Eight in Europe Vol. 13,No. 2
Weinstein, Arnold K., pp. 57-71
Louis Corsini, and
U.S. Public Accounting Firms: An Ronald Pawliczek Vol. 12,No. 2
Empirical Study Wu, Frederick H. and pp. 81-91
Collective Bargaining and Accounting Donald W. Hackett Vol. 22, No. 1

Disclosure: An Inquiry into the Yamaji, Hidetoshi pp. 11-23

Changes in Accounting Policy
The Current State of the Accounting No. 2
Vol. 8,
Profession in Italy Zappala, Frederick J. pp. 111-21

MISCELLANEOUS
The Study of Accounting History Baladouni, Vahe Vol. 12, No. 2
pp. 53-67
Information Needs of Financial Belkaoui, Ahmed, Vol. 13, No. 1

Analysts: An International Alfred Kahl, and pp. 19-27

Comparison Josette Peyrard
Accounting and History Brewer, Carl Vol. 23, No. 2
pp. 47-55
The Emergence of Income Reporting Brown, Clifford D. No. 2
Vol. 10,
pp. 85-107
26 The International Journal of Accounting

Scale of Operation, Industry, and Chen, Kung H. and Vol. 14,No. 2

Financial Ratios Thomas E. Balke pp. 17-28
American Management Expertise: Chesebrough, Harry Vol. 11, No. 1

Exportable? E. pp. 145-59

Development of Banking and Related Costouros, George J. Vol. 8, No. 2
Bookkeeping Techniques in pp 75-81
Ancient Greece (400-300 B.C.)
On Authority Evans, Bergen Vol. 6, No. 1

pp. 1-4
Roman Accounting: The Influence of Glautier, M. W. E. Vol. 8, No. 2
Socioeconomic Factors on the pp. 59-74
Development of Accounting
Concepts
Whither Containment? Graebner, Norman A. Vol. 5, No. 1

pp. 17-33
Accounting History's Claim to Hopwood, Anthony Vol. 21,No. 2
Legitimacy G. and H. Thomas pp. 37-46
Johnson
Commentary to Discussion on Hunziker, A. E. Vol. 4, No. 1

International Accounting pp, 99-100

Challenges
The Accounting Concept in German Kern, Werner Vol. 10,No. 2
Labor-Oriented Business pp. 23-35
Management
The Simulation of Financial Strategy Kim, Seung H. and Vol. 12, No. 2
under Fluctuating Exchange Rates Paul J. Kuzdrall pp. 93-107
Conditions
An Institutional Analysis of Authorship Leung, Victor K L. Vol. 23, No. 2
in The InternationalJournal of pp. 179-87
Accounting Education and Research

Strategies for the Survival of Our Linowes, David F. Vol. 9, No. 1

Democratic Institutions pp. 1-2

Accounting as History Lister, Roger J. Vol. 18, No. 2
pp. 49-68
Accounting Research 1976-1985: A Prodhan, Bimal K Vol. 23, No. 1
Transatlantic Perspective and Alnajjar Fouad pp. 1 69-86
Book Review: Kontrolle und Revision in Schoenfeld, Hanns- Vol. 10, No. 2
der multinationals Untemehmun, Die Martin pp. 1 35-39
Uberwachun als Fuhrunsmitlel interna-
tionaler Konzerne by Andre Ziind
Keeping Current on New Weber, John A. Vol. 7, No. 1

Developments in Accounting pp. 115-23

The Long Shadow of a Scholar Zimmerman, Vernon Vol. 2, No. 2
K. pp. 1-20
 Author Index 27

Author Index

Abdel-Magid, Moustafa F. The Theory of Islamic Banking: Vol. 17, No. 1

Accounting Implications pp. 79-102

and Joseph K Ratio Scales, Foreign Exchange Vol. 22, No. 1

Cheung Rates, and the Problem of pp. 33—49

Foreign Currency Translation:
An Analytical-Empirical
Perspective
Abdelsalam, Mahmoud The Impact of Published Annual Vol. 23, No. 2
and Diane Satin Financial Reports on Share pp. 1 1 3-124
Prices in Saudi Arabia
Abdeen, Adnan The Role of Accounting in No. 2
Vol. 15,
Project Evaluation and pp. 143-158
Control: The Syrian
Experience
The Impact of Accounting Vol. 20 No. 1

Practices on Tax Revenue in pp. 121-139

Syria
and Ugur Current Status of Accounting No. 2
Vol. 20,
Yavas Education in Saudi Arabia pp. 155-173
Abel, Rein The Impact of Environment on Vol. 7, No. 1

Accounting Practices: pp. 29-47

Germany in the Thirties
Agami, Abdel M. and Yass Accounting Education in Vol. 23, No. 1

A. Alkafaji Selected Middle Eastern pp. 146-168

Countries
Aggarwal, Raj and Ahmad Evaluating Foreign Affiliates: Vol. 19, No. 1

Hosseini The Impact of Alternative pp. 65-87

Foreign Currency Translation
Methods
Agrawal, Surendra P. Current Cost Accounting in the Vol. 18,No. 2
United Kingdom and the pp. 95-108
United States: A Comparative
Analysis
and Kenneth Some Simpler Methods of Vol. 19, No. 1

Rosenzweig Accounting for the Effects of pp. 157-171

Changing Prices
Agrawal, Surendra P. and Advantages of Replacement Cost Vol. 13, No. 2
Rosalie G
Hallbauer Accounting: A Critical pp. 1-14
Evaluation
Aguirre, Alejandro and Accounting, Economic, and Vol. 22,No. 2
Moshe Hagigi Environmental Determinants pp. 169-191
of Financial Reporting
Practices in Guatemala
Ahmed, Sadrudin A and Industry Segment Identification Vol. 22,No. 2
Daniel Zeghal and Social Responsibility pp. 153-167
Information Disclosure in
Selected Canadian Companies
28 The International Journal of Accounting

Ahuja, Jag Mohan and D. Corporate Social Reporting in No. 2

Vol. 18,
R. Singh India pp. 151-169
Aitken, Hugh T. Accounting Related to Export Vol. 5, No. 1

Credits Insurance and pp. 71-78

Finance
Aitken, Michael J. and M. Dispelling Arguments against Vol. 19, No. 2
A Islam International Accounting pp. 35-46
Standards
and Trevor D. The Real Objective of the Vol. 20, No. 1

Wise International Accounting pp. 171-177

Standards Committee
Al Hashim, Dhia D. Accounting Control through Vol. 8, No. 2
Purposive Uniformity: An pp. 21-32
International Perspective
Social Accounting in Egypt No. 2
Vol. 12,
pp. 127-141
Regulation of Financial Vol. 16, No .1

Accounting: An International pp. 47-62

Perspective
Alkafaji, Yass A and Abdel Accounting Education in Vol. 23, No. 1

M. Agami Selected Middle Eastern pp. 145-168

Countries
AINajjar, Fouad Standardization in Accounting No. 2
Vol. 21,
Practices: A Comparative pp. 161-176
International Study
and Bimal K. Accounting Research Vol. 23, No. 1

Prodhan 1976-1985: A Transatlantic pp. 169-186

Perspective
Ameiss, Albert P. Could Swedish Auditing Vol. 5, No. 2
Procedures Result in Greater pp. 103-116
Corporate Control of U.S.
Stockholders?
Developing Nation and Tax- No. 2
Vol. 6,
Ordained Accounting pp. 89-102
Principles -The Swedish
Model
Two Decades of Change in Vol. 7, No. 2
Foreign Subsidiary pp. 1-22
Accounting and United States
Consolidation Practices
International Accounting at the Vol. 10, No. I

Senior Student Level pp. 1 07-121

Can British Experience in Profit Vol. 13, No. 1

Forecasting Assist U.S. Firms pp. 77-91

Interested in Establishing
Such Financial Disclosures?
Amer, Metwalli B. Impact of Public Ownership on Vol. 4, No. 2
the U.A.R. Accounting pp 49-61
Profession
Amernic.Joel H. and Public Accountants' Vol. 1 6, No. 2
Nissim Aranya Independence: Some pp. 11-33
Evidence in a Canadian
Context
 Author Index 29

Amernic.Joel H., Rabindra Professional and Work Values of Vol. 18,No. 2

Kanungo, and Nissim Accountants: A Cross-Cultural pp. 177-92
Aranya Study
Amernic.Joel H., andj. B. Implementing the New Foreign No. 2
Vol. 19,
Galvin Currency Rules in Canada pp. 165-180
and the United States: A
Challenge to Professional
Judgment
J. B.
GalvinAmoako-Adu, Capital Cost Allowance Vol. 21 , No. 2
Ben Jeffrey Kan tor and (Depreciation) and Capital pp. 47-54
Joseph Yagil Budgeting in Canada
Anderson, Henry R., International Accounting: Vol. 7, No. 1

Clarence G. Avery and Varying Definitions pp. 79-87

Thomas R. Weirich

Andrew, Brian, Lloyd A Study of the Relationship Vol. 23, No. 2

Austin and Andrew between Three Business pp. 57-70
Chew Flows: Some Evidence from
Singapore
Andrews, Wesley T. and A Role for Financial Accounting Vol. 12, No. 1

Charles H. Smith in National Economic pp. 1 33-45

Planning in the United States
Aranya, Nissim and Joel H. Public Accountants' Vol. 16, No. 2
Amernic Independence: Some pp. 11-33
Evidence in a Canadian
Context
Aranya, Nissim, Joel H. Professional and Work Values of No. 2
Vol. 18,
Amerlc and Rabindra Accountants: A Cross-Cultural pp. 177-192
Kanungo Study
Arbel, Avner and Jaggi Impact of Replacement Cost Vol. 14, No. 1

Bikki Disclosures on Investors' pp. 71-82

Decisions in the United States
Arnold, Jerry, William W. International Reporting Aspects Vol. 16, No. 1

Holder and M. Herschel of Segment Disclosure pp. 125-35

Mann
Arnold.John, Peter Moizer Investment Appraisal Methods *°'- *9»No. 2
and Eric Noreen of Financial Analysts: A PP- 1-1°
Comparative Study of U.S.
and U.K. Practices
Austin, Lloyd, Brian A Study of the Relationship Vol. 23,No. 2
Andrew and Andrew between Three Business pp. 57-70
Chew Flows: Some Evidence from
Singapore
Avery, Clarence G., Henry International Accounting: Vol. 7, No. I

R. Anderson and Varying Definitions pp. 79-87

Thomas R. Weirich

Baccouche, Mustapha The Need for International Vol. 5, No. 1

Accountancy PP 97-99

Bailes, Jack C. and Graeme Cost and Management Vol. 19,No. 2

M. McNally Accounting Practices in New pp. 59-71
Zealand
Bailey, Derek T Accounting in Russia: The Vol. 18, No. 1

European Connection pp. 1-36

30 The International Journal of Accounting

Bait-El-Mal, Mohamed M., The Development of Accounting No. 2

Vol. 8,
Charles H. Smith and in Libya pp. 83-101
Martin E. Taylor
Baker, H. Kent, Robert H. Disclosure of Material Vol. 13, No. 1

Chenhall.John A. Information: A CrossNational pp. 1-18

Haslem and Roger H. Comparison
Juchau
Baker, H. Kent The Structural Response of the Vol. 12,No. 2
Large CPA Firm to Its pp. 69-80
Environment
Baladouni, Vahe The Study of Accounting History Vol. 12, No. 2
pp. 53-67
Balke, Thomas E. and Reliability and Validity of Vol. 10, No. 2
James E. Sorensen Accounting Data pp. 37—46
Balke, Thomas E. and Scale of Operation, Industry, Vol. 14, No. 2
Kung H. Chen and Financial Ratios pp. 17-28
Bardsley, R. Geoffrey Managing International Vol. 8, No. 1

Financial Transactions pp. 67-76

Barlev, Benzion The Independent Auditor's Vol. 11, No. 2
Report: Study of a Change pp. 73-90
The Initial Selection of Vol. 12, No. 2
Independent Public pp. 37-51
Accountants: An Empirical
Investigation
-and Abraham Experience Requirements and Vol. 17, No. 2
Friedman the Education of Certified pp. 75-88
Public Accountants
Barnett, Andrew H. and Mexican Market Efficiency: A Vol. 20, No. 1

Adrian Wong-Bore n Study of the Information pp. 45-70

Content of Accounting
Numbers
Barr, Andrew The Influence of Government Vol. 1 , No. 1

Agencies on Accounting pp. 15-33

Principles with Particular
Reference to the Securities
and Exchange Commission
Accounting Yesterday, Today, V ol. 8, No. 1

and Tomorrow pp. 1-15

Barrack, John B. and James Objectives of Financial Vol. 1 1 , No. 2

Don Edwards Statements and Inflation pp. 11-32

Accounting: A Comparison of
Recent British and American
Proposals
Barrett, M. Edgar The Extent of Disclosure in Vol. 12, No. 2
Annual Reports of Large pp. 1-25
Companies in Seven
Countries
Bavishi, Vinod B. and Foreign Operations Disclosures Vol. 16, No. 1

Harold E. Wyman By U.S.-Based Multinational pp. 153-168

Corporation: Arc They
Adequate?
 Author Index 31

Bavishi, Vinod B. and Financial Accounting Standards: Vol. 18, No. 1

Frederick D. S. Choi A Multinational Synthesis and pp. 159-83

Policy Framework
Beazleyjr, Garnett F. An International Implication for Vol. 3,No. 2
Accounting pp. 1-10
Bedford, Norton M. The International Flow of Vol. 1, No. 2
Accounting Thought pp. 1-7
and Nikolai Some Distinctive Aspects of Vol. 4, No. 1

Chumachenko Accounting in the USSR pp. 29-40

Bedford, Norton M. and An International Analytical Vol. 9,No. 2
Jacques P. Gamier Comparison of the Structure pp. 1-44
and Content of Annual
Reports in the European
Economic Community,
Switzerland, and the United
States
Beekhuizen, Theo and A Comparison of the New Dutch Vol. 10, No. 2
Paul Frishkoff Accounting Act with pp. 13-22
Generally Accepted American
Accounting Principles
Behr, Giorgio and Jamie Environmental Factors, Vol. 22,No. 2
Pratt Transaction Costs, and pp. 1-24
External Reporting: A Cross-
National Comparison
Belkaoui, Ahmed, Alfred Information Needs of Financial Vol. 13, No. 1

Kahl, andjosette Analysts: An International pp. 19-27

Peyrard Comparison
Belkaoui, Ahmed and Welfare of the Common Man Vol. 20,No. 2
Mostafa Maksy and Accounting Disclosure pp. 81-94
Adequacy: An Empirical
Investigation
Bell, Richard and Keith A Evaluations of Accounting and Vol. 20, No. 1

Houghton Finance Journals: The pp. 179-87

Australian View
Berry, Maureen H. The Accounting Function in Vol. 18, No. 1

Socialist Economies pp. 185-198

and Alicia Industrial Accounting in Vol. 20,No. 2
Jaruga Poland's Reorganized pp. 45-63
Economy
Biagioni, Louis F. and Yaw The Predictive Ability of Vol. 16, No. 1

M. Mensah Financial Ratios Using pp. 221-245

Alternative Translation
Methods for Foreign-
Currency Financial
Statements: A Simulation
Study
Bikki, Jaggi and Avner Impact of Replacement Cost Vol. 14, No. 1

Arbel Disclosures on Investors' pp. 71-82

Decisions in the United States
Block, Stanley B. and Accounting and Economic Vol. 14, No. 2
Marjorie T. Stanley Aspects of SFAS No. 8 pp. 1 35—55
Bloom, Robert American and Canadian Vol. 19,No. 2
Accounting Standard Setting: pp. 47-57
A Comparative Analysis
 A

32 The International Journal of Accounting

and Araya A Comparative Analysis of

Debessay Recent Pronouncements on Vol. 20, No. 2
Accounting for Changing pp. 1 19-38
Prices
An Appraisal of the Conceptual Vol. 21 , No. 1

Issueson Backlog pp. 1 07-21

Depreciation and a
Comparative Analysis of
International Accounting
Practices
The Controversial Development Vol. 22, No. 1

of the Deprival Value Concept pp. 159-72

Bomeli, Edward C. Curricular Recognition of Vol. 5, No. 1

International Accounting -An pp. 85-96

Appraisal
Bond, Richard R. Emerging Nations and Vol. 6, No. 1

Emerging Institutions pp. 83-90

Bourgeois, Jacques G, A Classification of International Vol. 13, No. 2
Richard Da Costa and Financial Accounting pp. 73-85
William M. Lawson Practices
Boussard, Daniel Application of GST to the Vol. 14, No. 1

Financial Accounting Model pp. 17-37

Accounting as an Artifact: A No. 2
Vol. 16,
Methodological Design on pp. 125-47
Dimensions of Accounting
Bowles, C. C. International Accounting- Vol. 4, No. 1

Challenge for Ingenuity pp. 83-97

Brennan, W.John, Udayan Current Regulatory Practices, No. 2
Vol. 18,
P. Rege and W
Harold Corporate Financial pp. 171— 75
Silvester Forecasting, and Takeover
Bids
Brewer, Carl Accounting and History Vol. 23,No. 2
pp. 47-55
Briggs, W. Roger and Accounting Research, Vol. 10,No. 2
Harry I. Wolk Professors, and Practitioners: pp. 47-56
A Perspective
Briston, Richard J. The Evolution of Accounting in Vol. 14, No. 1

Developing Countries pp. 105-20

and Ahmed A The Egyptian Accounting Vol. 19, No. 2
El-Ashker System: A Case Study in pp. 1 29-55
Western Influence
Brooks, LeRoy D. and Dale On Monetary Working Capital No. 2
Vol. 22,
Buckmaster Maintenance: Theory and pp. 103-1 14
Implementation
Brown, Betty The Relationship between Firm Vol. 21, No. 1

Attributes and Early Adoption pp. 1-19

of the Foreign Currency
Translation Standard, SFAS
No. 52: An Empirical
Investigation
Brown, Clifford D. The Emergence of Income Vol. 10, No. 2
Reporting pp. 85-107
 Author Index 33

Brummet, R. Lee Internationalism and the Future Vol. 1 1 , No. 1

of Accounting Education pp. 161-65

Buckmaster, Dale Inflation Cains and Losses from Vol. 17, No. 2
Holding Monetary Assets and pp. 1-22
Liabilities 1918 to 1936: A
Study of the Development of
Accounting Thought in the
United States
and LeRoy D. On Monetary Working Capital No. 2
Vol. 22,
Brooks Maintenance: Theory and pp. 103-14
Implementation
Buijink, William and Marc The Reliability of Financial Vol. 23, No. I

Jegers Accounting Data Bases: Some pp. 1-21

Belgian Evidence
Burke, Walter L. Capital Expenditure Analysis No. 2
Vol. 9,
pp. 143-154
Burlaud, Alain and Dahan, Global Productivity Surplus Vol. 21, No. 1

Lionel Accounts pp. 159-69

Burnett, R. Andrew The Harmonization of Vol. 1 1 , No. 1

Accounting Principles in the pp. 23-30

Member Countries of the
European Economic
Community
Burns, Jane O. A Study of International Vol. 15, No. 1

Accounting Education in the pp. 1 35—45

United States
and Ronald S. Establishing International Vol. 17, No. 1
Ross Transfer Pricing Standards for pp. 1 61-79
Tax Audits of Multinational
Enterprises
Bursal, Nashui I. The Accounting Environment No. 2
Vol. 19,
and Some Recent pp. 93-127
Developments in Turkey
Callen, Jeffrey L and Is Historical CostAccounting Vol. 19,No. 2
Joshua Livnat Possible during pp. 73-81
Hyperinflation?
Campfield, William F. Selected International Trends in Vol. 5, No. 1

Financial Planning and pp. 123-51

Control in the Public Sector
Canning, RobertJ. Selection, Training, and Vol. 4, No. 1

Placement of Overseas pp. 41-50

Accounting Personnel
Carey, John L How Can Barriers Against Vol. 6, No. 1

International Accounting pp. 53-58

Practice Be Eliminated?
Carmony, Larry Accounting in the Context of Its Vol. 22, No. 2
Environment The Uruguayan pp. 41-56
Case
Castle, Eric F. The Problems of Consolidation Vol. 16, No. 1

of Accounts of a Multinational pp. 209-19

Enterprise: Shell Group of
Companies-Shell Transport
and Trading Company,
Limited, U. K.
34 The International Journal of Accounting

Chambers, R J. The Functional Utility of Resale Vol. 21 , No. 1

Price Accounting pp. 53—70

Chan, Anthony Moung-Yin The Pattern of the Theoretical Vol. 22, No. 1

Basisof IAS: Accounting pp. 101-17

Theory Models at the
International Level
Chang, Lucia S. and International Accounting Vol. 12, No. 1

Kenneth S. Most Standards: The Case of pp. 27-43

European Oil Companies
An International Comparison of Vol. 17, No. 1

Investor Uses of Financial pp. 43-60

Statements
Chastain, Clark E. Accounting and Society: A Vol. 8, No. 2
Behavioral View pp. 1-20
Chen, Kung H. and Should Accounting Data Be Vol. 12, No. 2
Edward L. Summers Single-Valued Measurements? pp. 1 09-25
Chen, Kung H. and Scale of Operation, Industry, Vol. 14, No. 2
Thomas E. Balke and Financial Ratios pp. 17-28
Cheng, Philip C. Accounting in Nationalist China Vol. 6,No. 2
pp. 75-88
and Tribhowan Economic Perspective and No. 2
Vol. 8,
N.Jain Accounting Practices in South pp. 123-139
Korea
Chenhall, Robert H., H. Disclosure of Material Vol. 13, No. 1

Kent Baker, John A. Information: A Cross-National pp. 1-18

Haslem, and Roger H. Comparison
Juchau
Chesebrough, Harry E. American Management Vol. 1 1 , No. 1

Expertise: Exportable? pp. 145-59

Chesley, G. R. and J. H. The Statement of Changes in Vol. 17,No. 2
Scheiner Financial Position: An pp. 49-58
Empirical Investigation of
Canadian and U.S. Users in
Nonpublic Companies
Chetkovich, Michael N. An Appeal for Unity in Vol. 8, No. I

Establishing Financial pp. 99-107

Accounting Standards
The International Federation of Vol. 15, No. I

Accountants: Its Organization pp. 13-20

and Goals
Cheung, Joseph K and Ratio Scales, Foreign Exchange Vol. 22, No. 1

Moustafa F. Abdel-Magid Rates, and the Problem of pp. 33-49

Foreign Currency Translation:
An Analytical-Empirical
Perspective
Chew, Andrew, Brian A Study of the Relationship Vol. 23, No. 2
Andrew and Lloyd between Three Business pp. 57-70
Austin Flows: Some Evidence from
Singapore
Choi, Frederick D. S. Financial Disclosure in Relation Vol. 9, No. 1

to the European Capital pp. 53-66

Market
 Author Index 35

Price-Level Adjustments and Vol. 1 1 , No. 1

Foreign Currency pp. 121-43

Translations: Are They
Compatible?
ASEAN Federation of Vol. 15, No. 1

Accountants: A New pp. 53-75

International Accounting
Force
Primary-Secondary Reporting: A Vol. 16, No. 1

CrossCultural Analysis pp. 83-104

. and Vinod B. Financial Accounting Standards: Vol. 18, No. 1

Bavishi A Multinational Synthesis and pp. 159-183

Policy Framework
Chow, Chee W. and Adrian Audit Firm Size and Audit Vol. 21 , No. 2

Wong-Boren Quality: Some Evidence from pp. 1-25

Mexico
Chu.Jose Manuel Accounting Principles and Vol. 9, No. 1

Practices in Panama pp. 43-52

Chu, Kuo-Chang Accountancy Education in the Vol. 4,No. 2
Republic of China pp. 75-91
Chumachenko, Nikolai Some Distinctive Aspects of Vol. 4, No. 1

and Norton M. Bedford Accounting in the USSR pp. 29-40

Churchill, A. A. The Balanced Budget in Vol. 4, No. 1

Highway Finance: A pp. 101-10

Dangerous Concept
Clapp, Charles L. National Variations in Vol. 3, No. 1

Accounting Principles and pp. 29-42

Practices
Clay, Alvin A. Undergraduate International Vol. 1 1 , No. 1

Accounting Education pp. 187—92

Coenenberg, Adolf G. and Current Cost or Current No. 2
Vol. 16,
Klaus Macharzina Purchasing Power Account- pp. 149-162
ing? An Internationally Based
Assessment of FASB State-
ment No. 33 on Financial
Reporting and Changing
Prices
Comiskey, Eugene E. and United Kingdom Developments Vol. 16, No. 2
Roger E. V. Groves in Interperiod Tax Allocation pp. 1-9
Copeland, Ronald M. and An Evaluation of Accounting Vol. 13,No. 2
Robert W. Ingram Alternatives for Foreign pp. 15— 26
Currency Transactions
Ronald
Corsini, Louis, The Big Eight in Europe Vol. 13,No. 2
Pawliczek and Arnold K. pp. 57-71
We in stein
Corstouros, George J. Development of Banking and Vol. 8,No. 2
Related Bookkeeping pp. 75-81
Techniques in Ancient Greece
(400-300 B.C.)
Accounting Education and Vol. 1 1 , No. 1

Practice in Greece pp. 95-106

Crum, William F. and The Emergence of Professional No. 2
Vol. 6,
Ahmed Kadir Shinawi Accounting in Saudi Arabia pp. 103—10
36 The International Journal of Accounting

Cummings, Joseph P. The International Accounting Vol. 11, No. 1

Standards Committee: pp. 31-37

Current and Future
Developments
Da Costa, Richard C, A Classification of International Vol. 13, No. 2
Jacques C. Bourgeois, Financial Accounting pp. 73-85
and William M. Lawson Practices
Dahan, Lionel and Alain Global Productivity Surplus Vol. 21 , No. 1

Bur laud Accounts pp. 159-69

Dahmash, Nairn H. Public Auditing Development in Vol. 18, No. 1

the Arab States: A pp. 89-114

Comparative Study
Dascher, Paul E, Charles Accounting Curriculum Vol. 9, No. 1

H. Smith, and Robert H. Implications of the pp. 81-97

Strawser Multinational Corporation
Dau, Khalifa A Probabilistic Income Vol. 14, No. 1

Determination Theory pp. 39-56

Deakin, Edward B., Gyles The Effect of Published Vol. 1 0, No. 1

R Norwood, and Earnings Information on pp. 123-36

Charles H. Smith Tokyo Stock Exchange
Trading
Debessay, Araya and Robert A Comparative Analysis of Vol. 20, No. 2
Bloom Recent Pronouncements on pp. 1 19-38
Accounting for Changing
Prices
An Appraisal of the Conceptual Vol. 21 ,No. 1
Issueson Backlog pp. 1 07-21
Depreciation and a
Comparative Analysis of
International Accounting
Practices
The Controversial Development Vol. 22, No. 1

of the Deprival Value Concept pp. 159-72

Demirag, Istemi S. A. Review of the Objectives of Vol. 22, No. 2
Foreign Currency Translation pp. 69-85
Deskins, James W. and A Classification Schema of Vol. 6, No. 1

Edward L. Summers Methods for Reporting Effects pp. 101-20

of Resource Price Changes
(with Technical Appendix)
Dheeriya, Prakash L. A. Case for Special Drawing Rights Vol. 21 , No. 1

as a Unit of Account pp. 71-87

Diamond, Michael A. and An Approach to "Environ-men- Vol. 16, No. 1

Helen G. Morsicato talizing" MNE Performance pp. 247-66

Evaluation Systems
Donaldson, Bronwyn and Existence of and Needs for Vol. 23, No. 2
Mohan Lai Informal Accounting Infor- pp. 85-93
ination Systems: A Case Study
of New Zealand Companies
Doost, Roger K. Alternative Techniques to
Measure the Weil-Being of a Vol. 20,No. 2
Region pp. 95-101
Doupnik, Timothy S. Indexation: Brazil's Response to Vol. 18, No. 1

Inflation pp. 199-220

 Author Index 37

Evidence of International Vol. 23, No. 1

Harmonization of Financial pp. 47-67

Reporting
and Anna Progress of Italian Accounting: No. 2
Vol. 22,
Maria Rivo!a-Clay Allegro Ma Nontroppo pp. 87-102
Drury, D. H. Earnings Per Share:A Canada- Vol. 13, No. 1

United States Comparison pp. 29-51

Duangploy, Orapin The Sensitivity of Earnings Per No. 2
Vol. 14,
Share to Different Foreign pp. 121-34
Currency Translation
Methods
, Eugene L. SFAS No. 52 and the Statement Vol. 22,No. 2
Zieha, and Dahli Gray of Changes in Financial pp. 25-40
Position: A Survey and
Proposal for Change
Due, John F. The Institutional Environment Vol. 4, No. 1

and the Tax Structure in pp. 17-27

Developing Economies
Duerr, Edwin C. and Financing in Northeast Brazil: No. 2
Vol. 3,
Mitsuko S. Duerr Problems and Opportunities pp. 105-16
in a Developing Area

Duerr, Mitsuko S. and Financing in Northeast Brazil: No. 2

Vol. 3,
Edwin C. Duerr Problems and Opportunities pp. 105-16
in a Developing Area

Dufey, Gunter The Outlook for the Vol. 6, No. 1

International Monetary pp. 25-33

System and Implications for
Subsidiary Valuation
Recent Developments in Vol. 7, No. 2
International Money and pp. 77-90
Capital Markets
Dugar, Amitabh, The Market for Audit Services in Vol. 21,No. 2
Ramachandran India: An Empirical pp. 27-35
Ramanan and Daniel T. Examination
Simon
Dykxhoorn, Hans J. and The Independence Issue Vol. 16, No. 2
Kathleen E. Sinning Concerning German pp. 1 63-81
Auditors: A Synthesis
Edwards, James Don and Objectives of Financial State- Vol. 11,No. 2
John B. Barrack ments and Inflation Account- pp. 11-32
ing: A Comparison of Recent
British and American
Proposals
Elam, Rick and Hamid Transfer Pricing for the Vol. 16, No. 2
Henaidy Multinational Corporation pp. 49-65
El-Ashker, Ahmed A and The Egyptian Accounting No. 2
Vol. 19,
Richard J. Briston System: A Case
Study in pp. 129-55
Western Influence
Elliott, Edward L. The Managerial Role of Vol. 4, No. 1

Governmental Accounting in pp. 129-36

Economic Development
Accounting and Economic Vol. 8, No. 1

Development in Latin America pp. 89-97

38 The International Journal of Accounting

Elvik, Kenneth O. Acquisition Cost versus Revalu- Vol. 9, No. 2

ation: A
Historical Perspective pp. 155-67
Enthoven, Adolph J. H. Accounting and Development Vol. 3, No. 1

Programming pp. 107-120

The Unity of Accountancy in an Vol. 9, No. 1

International Context pp. 113-33

International Management Vol. 17,No. 2
Accounting: Its Scope and pp. 59-74
Standards
Estes, Ralph W. The Profession's Changing Vol. 14, No. 2
Horizons: A Survey of pp. 47-70
on the Present
Practitioners
and Future Importance of
Selected Knowledge and Skills
Evans, Bergen On Authority Vol. 6, No. I

pp. 1-14
Evans, Thomas G. and SEAS No. 8: Conforming, Vol. 15, No. 1

William R. Folks.Jr. Coping, Complaining, and pp. 33-43

Correcting!
Evans, Thomas G. and "Bottom Line Compliance" with Vol. 18, No. 1
Martin E. Taylor the IASC: A Comparative pp. 1 15-28
Analysis
and Arthur C. The Impact of IASC Accounting Vol. 22, No. 1

Joy Standards on Comparability Pp. 1-9

and Consistency of
International Accounting
Reporting Practices
Falk, Haim Current Value Accounting Vol. 14, No. 2
Preferences: The Case for pp. 29-46
Canada
Samuel
, Accounting for Stock Vol. 9, No. 2
Frumer, and James A. Reacquisitions: Israel and the pp. 1 11-23
Heintz United States Compared
Fand, Irving L. Control and the Internal Audit Vol. 1 1 , No. 1

in the Multinational Firm pp. 57-65

Farag, Shawki M. Views on Social
Littleton's Vol. 2, No. 2
Accounting- An Elaboration pp. 123-32
Project vs. General Development Vol. 4, No. 1

Financing: A Comment pp. 1 15-19

The Valuation of National Vol. 5, No. 1

and the Development

Capital pp. 153-69
of Accounting Theory
The Problem of Performance Vol. 10, No. 1

Evaluation in International pp. 45—53

Accounting
Accounting Developments in the No. 2
Vol. 23,
People's Republic of China: A pp. 145-49
Commentary
Fekrat, M. Ali Multinational Accounting: A Vol. 15, No. 1

Technical Note pp. 95-103

Accounting for Forward Vol. 19, No. 2
Exchange Contracts pp. 83-92
 Author Index 39

Felt, Howard M. The Effort and Authority of the Vol. 3, No. 2

AICPA in the Development of pp. 11-27
"Generally Accepted
Accounting Principles"
Ferris, Kenneth R and Some Evidence on the Vol. 12,No. 2
David C. Hayes Determinants of Profit pp. 27-36
Forecast Accuracy in the
United Kingdom
Fieldcamp, Dale International Accounting in an Vol. 4, No. 1
Inflationary Economy pp. 1 55-64
Firth, Michael A Study of theConsensus of the Vol. 14, No. 1

Perceived Importance of pp. 57-70

Disclosure of Individual Items
in Corporate Annual Reports

A Cross-Sectional Analysis of Vol. 15, No. 2

Qualified Audit Reports pp. 47-59
Fitzgerald, Richard D. International Harmonization of Vol. 17, No. 1

Accounting and Reporting pp. 21-32

Fizzell, M. R, W. D. Revaluation of Assets in Canada: Vol. 23,No. 2
Lindsay and GeorgeJ. 1920-36 pp. 33-45
Murphy
Folks, William R.Jr. and SFAS No 8: Conforming, Vol. 15, No. 1

Thomas G. Evans Coping, Complaining, and pp. 33-43

Correcting!
Foo, See Liang Accounting Educational Systems Vol. 23,No. 2
inSoutheast Asia: The pp. 125-36
Indonesian and Singaporean
Experience
Foroughi, Tahirih and A Survey of thePresent and Vol. 23, No. 1

Barbara Reed Desirable International pp. 69-82

Accounting Topics in
Accounting Education
Foroughi, Tahirih Accounting in Developing Vol. 17, No. 1

Khodadoust Countries Before and After pp. 181-223

Social Crisis: The Case of Iran
Francalanza, Charles A. Setting Accounting Standards Vol. 23,No. 2
for Malta pp. 163-78
Frank, Werner G. and R D. The Harmonization of Vol. 17, No. 1

Nair International Accounting pp. 61-77

Standards, 1973-1979
Fredrikson, E. Bruce The Valuation of Noncurrent Vol. 9, No. 1

Foreign Currency Monetary pp. 149-58

Claims
Friedman, Abraham and Experience Requirements and Vol. 17,No. 2
Benzion Barlev the Education of Certified pp. 75-88
Public Accountants
Frishkoff, Paul Capitalism and the Development Vol. 5,No. 2
of Bookkeeping: A pp. 29-37
Reconsideration
Theo A Comparison of the New Dutch Vol. 10,No. 2
Beekhuizen Accounting Act with pp. 13-22
Generally Accepted American
Accounting Principles
40 The International Journal of Accounting

Frumer, Samuel, Haim Accounting for Stock Reacqui- Vol. 9, No. 2

Falk and James A. sitions: Israel and the United pp. 111-23
Heintz States Compared
Fujita, Yukio The Evolution of Financial Vol. 2, No. 1

Reporting in Japan pp. 49-75

Funk, Jerry A. and Kamel Planning and Control in No. 2
Vol. 11,
E. Said Accounting Education: A pp. 103-19
Model for Subsystem Controls
in a Free Market Environment

Galvin.J. B. and Joel H. Implementing the New Foreign No. 2

Vol. 19,
Amernic Currency Rules in Canada pp. 165-80
and the United States: A
Challenge to Professional
Judgment
Gambling, Trevor E. Toward a General Theory of Vol. 7, No. 1

Accounting pp. 1-13

Gandhi, Natwar M. The Emergence of the Post- Vol. 1 1 , No. 2
Industrial Society and the pp. 33-49
Future of the Accounting
Function
Garda.John A. The Measurement of Financial Vol. 12, No. 1

Data in Evaluating Overseas pp. 13-17

Managerial Efficiency
Gau tier, Jacques P. and An International Analytical Vol. 9, No. 2
Norton M. Bedford Comparison of the Structure pp. 1-44
and Content of Annual
Reports in the European
Economic Community,
Switzerland, and the United
States
Gebhardt, Guenther The Usefulness of Different No. 2
Vol. 18,
Accounting Disclosure pp. 109-31
Regulations: A German
Experience
Ghartey, Ato A New Perspective for Vol. 14, No. 1

Accountancy Education in pp. 121-32

Ghana
Ghartey.J. B. Accountability, the Threshold of Vol. 21 , No. I

Political Instability, pp. 143-58

Underdevelopment, and
Misery: The Case of Africa
Giacomino, Don E. and Cash-Flow Reporting: A Step Vol. 22, No. 2
David E. Mielke toward International pp. 143-51
Harmonization Accounting
and Social Change
Givoly, Dan and Josef Accounting for Construction Vol. 1 1 No. 2
,

Lakonishok Companies, Inflation, and pp. 59-71

Market Efficiency: Analysis of
an Israeli Case
Glautier, M. W. E. Roman Accounting: The Vol. 8, No. 2
Influence of Socioeconomic pp. 59-74
Factors on the Development
of Accounting Concepts
 Author Index 41

Gniewosz, G. The Equity Method of Vol. 15, No. 2

Accounting for Investment in pp. 1 15-28
Common Stock: The New
Zealand Experience
Godfrey, James X, Cynthia Impact of Socially Motivated Vol. 23,No. 2
D. Heagy, and William Quality Cost Control Policies pp. 71-83
R. Pasewark on Cost Behavior
Golub, Steven J. A Global Perspective to Vol. 18, No. 1

Financial Reporting pp. 37-44

Gonedes, NicholesJ. Perspective Estimation and Vol. 4, No. 2
Verifiability pp. 63-73
Gorelik, George Enterprise Profit and Vol. 6,No. 2
Measurements:
Profitability pp. 1-14
Soviet-American Convergence
Notes on the Development and Vol. 9, No. 1

Problems of Soviet Uniform pp. 135-48

Accounting
On the Nature of Information No. 2
Vol. 10,
pp. 109-25
Gorski.Janusz The Council for Mutual Vol. 10, No. 1

Economic Assistance: Its Role pp. 19-32

in the Economic Integration
of Socialist Countries
Grady, Paul Professionalism in Accounting Vol. 3, No. 1

pp. 87-99
Graebner, Norman A. Whither Containment? Vol. 5, No. 1

pp. 17-33
Gray, Dahli SFAS No. 52: Progress or Vol. 20, No. 1

Problem? pp. 109-19

Orapin
, SFAS No. 52 and the Statement Vol. 22,No. 2
Duangploy and Eugene of Changes in Financial pp. 25-40
L. Zieha Position: A Survey and
Proposal for Change
Gray, H. Peter and Paul J. International Financial Vol. 23,No. 2
Miranti Statement Translation: The pp. 19-31
Problem of Real and
Monetary Disturbances
Gray, SidneyJ. Information and
Statistical Vol. 13, No. 2
Extensions in European pp. 27-40
Financial Disclosure
International Accounting: A Vol. 19, No. 1

Review of Academic Research pp. 15-42

in the United Kingdom
Griffin, Charles H. and MAS and the Expanded Vol. 8, No. 2
Thomas H. Williams Meaning of Accounting pp. 33-43
Education
Grosh, Michael and Jeffrey Deferred Income Tax Vol. 23, No. 1

Kan tor Accounting: Opinions of pp. 83-93

Canadian Accountants
Groves, Roger E V. and United Kingdom Developments Vol. 16, No. 2
Eugene E. Comiskey in Interperiod Tax Allocation pp. 1-9
42 The International Journal of Accounting

Gul, Ferdinand A. and The Effects of Combined Vol. 20, No. 1

Teoh Hai Yap Audit and Management pp. 95-107

Services on Public Perception
of Auditor Independence in
Developing Countries: The
Malaysian Case
Hackett, Donald W. and U.S. Public Accounting Firms: Vol. 12,No. 2
Frederick H. Wu An Empirical Study pp. 81-91
Hagigi, Moshe and Accounting, Economic, and No. 2
Vol. 22,
Alejandro Aguirre Environmental Determinants pp. 169-91
of Financial Reporting
Practices in Guatemala
. and Howard H. Forging National Accounting No. 2
Vol. 23,
Hubbard Practices: The Saudi Arabian pp. 151-162
Experience in Taxation
Hakansson, Nils H. Normative Accounting Theory Vol. 4, No. 2
and the Theory of Decision pp. 33-47
Hall, Thomas W. and H. Translated Financial Statements Vol. 20, No. 1

Jim Snavely Can Be Meaningful pp. 153-70

Hallbauer, Rosalie C. and Advantages of Replacement Cost Vol. 13, No. 2
Surendra P. Agrawal Accounting: A Critical pp. 1-14
Evaluation
Hamer.John and Linda The Impact of Foreign Currency Vol. 23, No. 1
Kistler Translations on the New FASB pp. 1 29-44
Statement of Cash Flows
Hammer, Richard Financial Planning to Avoid Tax Vol. 7,No. 2
Problems pp. 23-34
Han,Jin-Soo and James A A Study of Audit Judgments of Vol. 21, No. 1

Heintz Korean CPAs pp. 21-38

Hanna.John An Application and Evaluation Vol. 8, No. 1
of Selected Alternative pp. 1 35-67
Accounting Income Models
Hardman, D.J. Accounting Development in the Vol. 20, No. 1

Solomon Islands pp. 141-52

Hartmann, Bern hard The Effect of EDP Systems on Vol. 1 , No. 2
the Internal Organization of pp. 101-17
the Firm
Haslem.John A, H. Kent Disclosure of Material Vol. 13, No. 1

Baker, Robert H. Information: A Cross-National pp. 1-18

Chenhall and Roger H. Comparison
Juchau
Hausman, Donald I. The Foreign Direct Investment Vol. 4, No. 1

Program pp. 67-79

Hauworth II, William P. Problems in the Development of Vol. 9, No. 1

Worldwide Accounting pp. 23-34

Standards
A Comparison of Various Vol. 16, No. 1

International Proposals on pp. 63-82

Inflation Accounting: A
Practitioner's View
Hayes, David C. and Some Evidence on the Determi- Vol. 12,No. 2
Kenneth R Ferris nants of Profit Forecast Accu- pp. 27-36
racy in the United Kingdom
 Author Index 43

Hayes, Donald J. The International Accounting Vol. 16, No. 1

Standards Committe-Recent pp. 1-10

Developments and Current
Problems
Heagy, Cynthia D.James T. Impact of Socially Motivated Vol. 23,No. 2
Godfrey and William R Quality Cost Control Policies pp. 71-83
Pasewark on Cost Behavior
Heaston, Patrick H. Qualification Requirements for Vol. 20, No. 1

Public Accounting in Selected pp. 71-94

Foreign Countries: A
Comparison with the United
States
Heinen, Edmund Goals in Managerial Economics Vol. 11,No. 2
pp. 1-10
Supplemented Multi-Purpose Vol. 14, No. 1

Accounting pp. 1-15

Heintz, James A., Haim Accounting for Stock Vol. 9, No. 2
Falk and Samuel Frumer Reacquisit ions: Israel and the pp. 1 1 1-23
United States Compared
Heintz, James A. andjin- A Study of Audit Judgments of Vol. 21, No,l
Soo Han Korean CPAs pp. 21-38
Henaidy, Hamid and Rick Transfer Pricing for the Vol. 16,No. 2
Elam Multinational Corporation pp. 49-65
Hendriksen, Eldon S. Disclosure-Insights into Vol. 4, No. 2
Requirements in the United pp. 21-32
Kingdom
Holder, William W., Jerry International Reporting Aspects Vol. 16, No. 1

Arnold and M. Herschel of Segment Disclosure pp. 125-35

Mann
Holzer, H. Peter and Doria Accounting and Economic Vol. 9, No. 1

Tremblay Development: The Cases of pp. 67-80

Thailand and Tunisia
Hooper, Paul, John Page, Accountants' Legal Liablility: An Vol. 20,No. 2
and Karen Smith International Comparison pp. 65-80
Hopkins, Roger, Tertiary Education Strategies for Vol. 21 No. 2
,

Accounting in Developing pp. 145-60

Roger Juchau and Mick Societies— The Southwest
White Pacific as a Case Study
Hopwood, Anthony G. and Accounting History's Claim to Vol. 21 No. 2
,

H. Thomas Johnson Legitimacy pp. 37-46

Hoshower, Leon B. and Transfer Pricing Policies of Vol. 22, No. 1

Linda Ann Mandel Diversified U.S.-Based pp. 51-59

Multinationals
Hosseini, Ahmad and Raj Evaluating Foreign Affiliates: Vol. 19, No. 1

Aggarwal The Impact of Alternative pp. 65-87

Foreign Currency Translation
Methods
Houghton, Keith A. and Evaluations of Accounting and Vol. 20, No. 1

Richard Bell Finance Journals: The pp. 179-187

Australian View
Hove, Mfandaidza R Accounting Practices in Devel- Vol. 22, No. 1

oping Countries: Colonial- pp. 81-100

ism's Legacy of Inappropriate
Technologies
44 The International Journal of Accounting

Hoyt, Ronald E Profit Measurement in East-West Vol. 13, No. 2

Trade and Industrial pp. 1 19-44
Cooperation: Concepts,
Criteria and Special Problems
-and Lawrence Accounting for Joint Ventures Vol. 16, No. 1
D. Maples with the Soviet Bloc and pp. 1 05-24
China
Hsu, Tsun Tsien Recent Business and Accounting Vol. 17, No. 1

Developments in China pp. 157-60

Hubbard, Howard H. and Forging National Accounting No. 2
Vol. 23,
Moshe Hagigi Practices: The Saudi Arabian pp. 151-62
Experience in Taxation
Hunziker, A. E. Commentary to Discussion on Vol. 4, No. 1

International Accounting pp, 99-100

Challenges
Hussein, Mohamed Translation Problems of Vol. 17, No. 1

Elmutassim International Accounting pp. 147-55

Standards
Ichikawa, Hideo, Atsuyoshi Recent Changes in Accounting Vol. 1 1 , No. 1

Kodama and Kimiyoshi Standards in Japan pp. 107-20

Ohno
lino, Toshio Accounting Principles and Vol. 2, No. 2
Contemporary Legal Thought pp. 65-87
in Japan
Ingram, Robert W. and An Evaluation of Accounting Vol. 13, No. 2
Ronald M. Copeland Alternatives for Foreign pp. 15—26
Currency Transactions
Iqbal, M. Robert H.
Zafar, The Gearing Leverage Vol. 18, No. 1

Raymond and Eldon L. Adjustment: A Historical and pp. 139-57

Schafer Comparative Analysis
Islam, M. A and Michael Dispelling Arguments against Vol. 19, No. 2
Aitken International Accounting pp. 35-46
Standards
Jacobi, Michael H. The Unit of Account in Vol. 15, No. 2
Consolidated Financial pp. 17-34
Statements of Multinational
Enterprises
Jagerhorn, Reginald Some Aspects of Finnish Vol. 6, No. 1

Financial Reporting Practices pp. 15-23

Jagetia, Lai C. and Accounting Systems in
Evaristus C. Nwadike Developing Nations: The Vol. 18, No. 2
Nigerian Experience pp. 69-81
Jaggi, Bikki L A Review of the Accounting Vol. 6, No. 1

Profession in India pp. 35-51

Accounting Studies of Vol. 9, No. 1

Developing Countries: An pp. 159-70

Assessment
The Impact of the Cultural Vol. 10, No. 2
Environment on Financial pp. 75-84
Disclosures
An Analysis of Corporate Social Vol. 15, No. 2
Reporting in Germany PP- 35-45
 Author Index 45

Jain, Tribhowan N. and Economic Perspective and No. 2

Vol. 8,
Philip C. Cheng Accounting Practices in South pp. 123-39
Korea
Janell, Paul and S. M. The International Accounting Vol. 19, No. 2
McKinnon Standards Committee: A pp. 19-34
Performance Evaluation
Jaruga, Alicja A. Problems of Uniform Vol. 8, No. 1

Accounting Principles in pp. 25—41

Poland
Recent Developments in Polish Vol. 10, No. 1

Accounting: An International pp. 1-18

Transaction Emphasis
Some Developments of the Vol. 12, No. 1

Auditing Profession in Poland pp. 101-9

and Maureen Industrial Accounting in Vol. 20, No. 2
Berry Poland's Reorganized pp. 45-63
Economy
Jegers, Marc and William The Reliability of Financial Vol. 23, No. 1

Buijink Accounting Data Bases: Some pp. 1-21

Belgian Evidence
Jensen, Daniel L. The Role of Interest in Vol. 9,No. 2
Revolving Capital Plans for pp. 105-09
Cooperative Enterprise
Johansson, Sven-Erik An Appraisal of the Swedish Vol. 1 , No. 1

System of Investment Reserves pp. 85-92

Johnson, Eldon L. International University Vol. 4, No. 1

Responsibilities pp. 121-27

Johnson, H. Thomas and Accounting History's Claim to Vol. 21 No. 2
,

Anthony G. Hopwood Legitimacy pp. 37-46

Jones, Gardner M. and The Birth of an Accounting Vol. 7, No. 1

Johanne Kinfu Profession: The Ethiopian pp. 89-98

Experience
Jones, Rowan and Maurice Municipal Disclosure in Vol. 18,No. 2
Pendlebury England: Another Market for pp. 83-93
Excuses?
Joy,Arthur C... Thomas G. The Impact of IASC Accounting Vol. 22, No. 1

Evans and Martin E. Standards on Comparability pp. 1-9

Taylor and Consistency of Inter-
national Accounting Report-
ing Practices
Juchau, Roger, H. Kent Disclosure of Material Vol. 13, No. 1

Baker, Robert H. Information: A Cross-National pp. 1-18

Chenhall and John A Comparison
Haslem
Juchau, Roger, Mick White Tertiary Education Strategies for Vol. 21 No. 2
,

and Roger Hopkins Accounting Developing

in pp. 145-60
Societies — The Southwest
Pacific as a Case Study

Kafer, Karl European National Uniform Vol. 1, No. 1

Charts of Accounts pp. 67-83

and Vernon K Notes on the Evolution of the Vol. 2, No. 2
Zimmerman Statement of Sources and pp. 89-1 21
Applications of Funds
46 The International Journal of Accounting

Kahl, Alfred, Ahmed Information Needs of Vol. 13, No. 1

Belkaoui andjosette Financial Analysts: An pp. 19-27

Peyrard International Comparison
Kami narides, John and Performance of Accountants in Vol. 19, No. 2
Gary A. Latanich International Business pp. 157-164
Kantor.Jeffrey,Ben Capital Cost Allowance Vol. 21, No. 2
Amoako-Adu and Joseph (Depreciation) and Capital pp. 47-54
Yagil Budgeting in Canada
Kantor, Jeffrey and Michael Deferred Income Tax Vol. 23, No. 1

Grosh Accounting: Opinions of pp. 83-93

Canadian Accountants
Kanungo, Rabindra, Joel Professional and Work Values of Vol. 18, No. 2
H. Amernic and Nissim Accountants: A Cross-Cultural pp. 177-192
Aranya Study
Kaocharern, Sukri The Development of the Vol. 12, No. 1

Securities Exchange in pp. 19-26

Thailand
Katano, Ichiro Structure of Accounting for Vol. 2,No. 2
Changing Money Values pp. 21-36
Katsuyama, Susumu Recent Problems of the Vol. 12, No. 1

Financial Accounting System pp. 121-31

in Japan

Kern, Werner The Accounting Concept in Vol. 10, No. 2

German Labor-Oriented pp. 23-35
Business Management
Keyserlingk, Alexander N. International Public Accounting: Vol. 11, No. 1

An Underdeveloped pp. 15-22

Profession
Kim, Seung H. and Paul J. The Simulation of Financial No. 2
Vol. 12,
Kuzdrall under Fluctuating
Strategy pp. 93-107
Exchange Rates Conditions
Kinfu, Johannes and The Birth of an Accounting Vol. 7, No. 1

Gardner M.Jones Profession: The Ethiopian pp. 89-98

Experience
Kistler, Linda and John The Impact of Foreign Currency Vol. 23, No. 1
Hamer Translations on the New FASB pp. 1 29-44
Statement of Cash Flows
Koch, Helmut The Concept of Synchronized No. 2
Vol. 21,
and Loss Accounting
Profit in pp. 133-44
Response to Continuous
Increases or Decreases in
Prices
Kodama, Atsuyoshi, Hideo Recent Changes in Accounting Vol. 1 1 , No. 1

Ichikawa and Kimiyoshi Standards in Japan pp. 107-20

Ohno
Kohler, Eric L. On Developing International Vol. l,No. 1

Accounting Meanings pp. 35-40

Notes on Activity Accounting Vol. 2,No. 2
pp. 59-64
 1

Author Index 47

Kortan.Jerzy International Economic Organi- Vol. 12, No. 1

zations and Common Enter- pp. 147-65

prises in Socialist Countries
(Principles of Functioning
and Management)
Kosiol, Erich E. A Proposal for a General Vol. 3, No. 1

Concept of Cost pp.1— 19

Accounting Models as Bases of Vol. 5, No. 1

Managerial Decisions pp. 47-59

An Axiomatic Approach to the Vol. 5,No. 2
Pagatoric Theory of Financial pp. 1-28
Income Determination
Price Changes, Money Value, Vol. 2, No. 1

and Profit Distribution within pp. 1-24

the Framework of Financial
Accounting
Krasensky, Hans The Concept of a Business Asset Vol. 2,No. 2
pp. 47-58
Krieg, Emile New Landmarks for Vol. 4, No. 2
Accountancy pp. 93-111
Kubin, Konrad W. The Changing Nature of Vol. 9, No. 1

International Accounting pp. 99-1 1

Courses
Kubota, Keiichi Information Content of Vol. 15, No. 2
Accounting Numbers: pp. 61-76
Evidence on Tokyo Stock
Exchange Firms
Kullberg, Duane R. Management of a Multinational Vol. 17, No. 1

Public Accounting Firm pp. 1-5

Kupzhasar, Naribaev Computer Applications in Soviet Vol. 10, No. 1

Accounting pp. 33-43

Kuzdrall, Paul J. and Seung The Simulation of Financial Vol. 12,No. 2
H.Kim under Fluctuating
Strategy pp. 93-107
Exchange Rates Conditions
Kvvang, Ching-Wen The Economic Accounting Vol. 1 , No. 2
System of State Enterprises in pp. 61-99
Mainland China
Lakonishok, Josef and Dan Accounting for Construction Vol. 17, No. 2
Givoly Companies, Inflation, and pp. 1 21—49
Market Efficiency: Analysis of
an Israeli Case
Lai,Mohan and Bronwyn Existence of and Needs for Vol. 23, No. 2
Donaldson Informal Accounting pp. 85-93
Information Systems: A Case
Study of New Zealand
Companies
Latanich, Gary A. and John Performance of Accountants in Vol. 19,No. 2
Kaminarides International Business pp. 157-64
Lawson, G.H. The Measurement of Corporate Vol. 16, No. 1
Profitability on a Cash-Flow pp. 1 1-46
Basis
48 The International Journal of Accounting

Lawson, William M. A Classification of International Vol. 13,No. 2

Jacques C. Bourgeois Financial Accounting pp. 73-85
and Richard Da Costa Practices
Lebow, Marc I. and Rasoul Accounting in the Soviet Union Vol. 22, No. I

Tondkar pp. 61-79

Lee, Samuel S. O. Some Accounting and Vol. 3, No. 2
Philosophical Aspects of the pp. 117-123
Third Korean Property
Revaluation Law
Leech, Stewart A. and Current Cost Accounting in Vol. 13, No. 2
DenisJ. Pratt Australia, New Zealand, and pp. 105-18
the United Kingdom: A
Comparative Study
and W. G. W. Asset Revaluations and Inflation Vol. 17, No. 2
Magill 1950 to 1975:
in Australia, An pp. 23-34
Industry Study
Lefebvre, Chris J. L. Development of Belgian Vol. 17, No. 1

Accounting Standards within pp. 103-32

the European Economic
Community Framework
LeMelle, WilbertJ. The Imperatives of an Economic Vol. 3, No. 1

Development Program pp. 101-6

Leung, Victor K L. An Institutional Analysis of Vol. 23, No. 2
Authorship in The Intemcdonal pp. 179-87
Journa of Accounting Education
and Research
Lev, Baruch The Formulation of Accounting No. 2
Vol. 11,
Standards and Rules: A pp. 121-31
Comparison of Efforts in
Israel and the United States

Lindsay W. D.,M. R. Fizzell Revaluation of Assets in Canada: Vol. 23,No. 2

and GeorgeJ. Murphy 1920-36 pp. 33-45
Linowes, David F. Commentary on the Foreign Vol. 4, No. 1

Direct Investment Program pp. 81-82

Strategies for the Survival of Our Vol. 9, No. 1

Democratic Institutions pp. 1-12

The Implications of Transborder Vol. 17, No. 1

Data-Flow Development for pp. 33-41

the Accounting Profession
Lister, Roger J. Accounting as History Vol. 18,No. 2
pp. 49-68
Littleton, A. C. The Continuing Importance of Vol. 1 , No. 1

Basic Concepts pp. 55-65

The Significance of Interrelated Vol. 2, No. 1

Concepts in Accounting pp. 25-34

Livnat, Joshua and Jeffrey Is Historical Cost Accounting Vol. 19,No. 2
L. Callen Possible during pp. 73-81
Hyperinflation?
Lubbert.Jens National Accounting — Its Scope Vol. 1 No. 2,

and Purpose pp. 43-59

Luck, Wolfgang Recent Changes in the German Vol. 13, No. 1

Professional Certified Public

pp. 131-40
 Author Index 49

Accountant (Wirtschafts-
prufer) Examination
The Impact of International Vol. 18, No. 1

Standards and Other pp. 45-56

Developments on the German
Accounting Profession
Macharzina, Klaus and Current Cost or Current No. 2
Vol. 16,
Adolf G. Coenenberg Purchasing Power Account- pp. 149-62
ing? An Internationally Based
Assessment of FASB State-
ment No. 33 on Financial
Reporting and Changing
Prices
MagillW. G. W., Stewart A. Asset Revaluations and Inflation Vol. 17,No. 2
Leech and DenisJ. Pratt in Australia, 1950 to 1975: An pp. 23-34
Industry Study
Maingot, Michael Published Interim Reports in the No. 2
Vol. 18,
United Kingdom pp. 133-149
Maksy, Mostafa and Ahmed Welfare of the Common Man Vol. 20, No. 2
Belkaoui and Accounting Disclosure pp. 81-94
Adequacy: An Empirical
Investigation
Maldonado, Rita M. Recording and Classifying Vol. 15, No. 1

Transactions in the Balance of pp. 105-133

Payments
Mandel, Linda Ann and Transfer Pricing Policies of Vol. 22, No. 1

Leon B. Hoshower Diversified U.S.Based pp. 51-59

Multinationals
Mann, M. Herschel, Jerry International Reporting Aspects Vol. 16, No. 1

Arnold and William W. of Segment Disclosure pp. 125-35

Holder
Maples, Lawrence D. and Accounting for Joint Ventures Vol. 16, No. 1

Ronald E. Hoyt with the Soviet Bloc and pp. 105-24

China

Markell, William Accounting Education - Its No. 2

Vol. 3,
Importance in Developing pp. 125-33
Countries: Israel - A Case
Study
A Comparison of Preparation No. 2
Vol. 15,
for the Accounting Profession pp. 101-14
among New Zealand, the
United Kingdom, and the
United States
Development of Accounting Vol. 21 , No. 1

Education and the pp. 99-105

Accoutning Profession in
Third World Countries:
Botswana
Mauritz, E. Waldo Observations on Accounting in Vol. 5, No. 1

International Finance pp. 61-69

Mautz, RK The Direction of Accounting No. 2
Vol. 2,
Education pp. 37-^16
50 The International Journal of Accounting

McCall, Owen S. and Boris The Income and Rate of Return Vol. 23, No. 1

Popoff of Farming Enterprises: A pp. 105-27

New Zealand Case Study
McClure, Malcolm M. An Overview of Rumanian Vol. 19, No. 1

Accounting pp. 131-56

McComb, Desmond International Accounting Vol. 17, No. 2
Standards and the EEC pp. 35-48
Harmonization Program: A
Conflict of Disparate
Objectives
The International Vol. 14, No. 2
Harmonization of pp. 1-16
Accounting: A Cultural
Dimension
McKinnon.Jill Cultural Constraints on Audit Vol. 20, No. 1

Independence in Japan pp. 17-43

McKinnon, S. M. and Paul The International Accounting Vol. 19,No. 2
Janell Standards Committee: A pp. 19-34
Performance Evaluation
McMahon, Terrance J. A Maturing Capital
Brazil: Vol. 8, No. 1

Market Seeks Accelerated pp. 77-87

Improvements in
Accountancy
McNally, Graeme M. and Cost and Management Vol. 19,No. 2
Jack. Bailes Accounting Practices in New pp. 59-71
Zealand
Meek, Gary The Multiple Earnings Vol. 19, No. 1

Announcements of Non-U.S. pp. 115-30

Multinational Enter-
prises —Implications of
Observed Patterns
Interim Earnings Vol. 20, No. 2
Announcements in the pp. 1-18
United States by Non-U.S.
Multinational Corpo-
rations^— Responses by the
U.S. Securities Market
Mensah, Yaw M. and Louis The Predictive Ability of Vol. 1 6, No. 1

F. Biagioni Financial Ratios Using pp. 221—45

Alternative Translation
Methods for Foreign-
Currency Financial
Statements:A Simulation
Study
Messier.Jr., William F. FASB No. 8: Some Implications Vol. 14,No. 2
forMNCs pp. 101-19
Mielke, David E. and Don Cash-Flow Reporting: A Step Vol. 22, No. 2
E. Giacomino toward International pp. 143-51
Harmonization
Mintz, Steven M. Internationalization of the Vol. 16, No. 1

Accounting Curriculum pp. 137-51

 Author Index 51

Miranti, Paul J. and Gray, International Financial State- Vol. 23,No. 2

H. Peter ment Translation: The Prolem pp. 19-31
of Real and Monetary
Disturbance
Mirghani, Mohamed A. A Framework for a Linkage Vol. 18, No. 1

between Microaccounting and pp. 57-68

Macroaccounting for
Purposes of Development
Planning in Developing
Countries
Moizer, Peter, John Arnold Investment Appraisal Methods Vol. 19,No. 2
and Eric Noreen of Financial Analysts: A pp. 1-18
Comparative Study of U.S.
and U.K. Practices
Moller, George The Multinational Executive: Vol. 7,No. 2
Patriot or Traitor pp. 69-75
Mora, Jr., Ricardo E. The Accounting Profession in Vol. 8, No. 1

Mexico - And Why pp. 17-24

Morgan, Robert A The Multinational Enterprise Vol. 3, No. 1

and Its Accounting Needs pp. 21-28

Morsicato, Helen G. and Internal Performance Vol. 15, No. 1

Lee H. Radebaugh Evaluation of Multinational pp. 77-94

Enterprise Operations
Morsicator, Helen G. and An Approach to "Environ-men- Vol. 16, No. 1

Michael Diamond talizing" MNE Performance pp. 247-66

Evaluation Systems
Most, Kenneth S. The French Accounting Vol. 7, No. 1

Experiment pp. 15-27

and Lucia S. International Accounting Vol. 12, No. 1

Chang Standards: The Case of pp. 27-43

European Oil Companies
An International Comparison of Vol. 17, No. 1

Investor Uses of Financial pp. 43-60

Statements
Mueller, Gerhard G. Accounting Principles Generally No. 2
Vol. 3,
Accepted in the United States pp. 91-103
Versus Those Generally
Accepted Elsewhere
Academic Research in Vol. 6, No. 1

International Accounting pp. 67-81

An International View of Vol. 8, No. 1
Accounting and Disclosure pp. 1 17-34
St. Louis to Munich: The Vol. 15, No. 1

Odyssey of the International pp. 1-12

Congresses of Accountants
Murphy, George J. Financial Statement Disclosure Vol. 15,No. 2
and Corporate Law: The pp. 87-99
Canadian Experience
M. R. Fizzell, Revaluation of Assets in Canada: Vol. 23,No. 2
and W. D. Lindsay 1920-36 pp. 33-45
Nair, R. D. and Werner G. The Harmonization of Inter- Vol. 17, No. 1

Frank national Accounting pp. 61-77

Standards, 1973-1979
52 The International Journal of Accounting

Nakajima, Seigo Economic Growth and Vol. 9, No. 1

Corporate Financial pp. 35—41

Reporting in Japan
Nakano, Isao On Monetary-Sacrifice-Based Vol. 13,No. 2
Depreciation pp. 41-55
Nance, Jon R. and Roger A. Foreign Currency Translation: Vol. 18,No. 2
Roemmich An Evaluation pp. 29—48
Financial Statement Impact of Vol. 19, No. 1

Foreign Currency Translation pp. 89-13

Alternatives
Ndubizu, Gordian A. Accounting Standards and No. 2
Vol. 19,
Economic Development The pp. 181-96
Third World in Perspective
Management Preferences for No. 2
Vol. 22,
Foreign Currency Standards: pp. 115-30
An Empirical Analysis
Needles, Jr., Belverd E. Implementing a Framework for Vol. 12, No. 1

the International Transfer of pp. 45-62

Accounting Technology
Nehrt, Lee C. Evaluating the Political Climate Vol. 5, No. 1

for Private Investment with pp. 109-22

Special Application to Tunisia
Neumann, Frederick L. Career Education in Accounting No. 2
Vol. 9,
in the United States: A pp. 169-179
Current Appraisal
Niehus, Rudolph J. Stock Corporation Law Reform Vol. 1 , No. 2
in Germany and the Public pp. 25-41
Accountant
Generally Accepted Auditing No. 2
Vol. 4,
Principles in Germany pp. 113-24
Harmonized European No. 2
Vol. 7,
Economic Community pp. 91-125
Accounting —A German View
of the Draft Directive for
Uniform Accounting Rules
Ninsuvannakul, Pianchai Education for Accountancy in Vol. 2, No. 1

Thailand pp. 77-114

Nobes, C. W. Harmonization of Accounting Vol. 15, No. 2
vithin the European pp. 1-16
Communities: The Fourth
Directive on Company Law
Noreen, Eric.John Arnold Investment Appraisal Methods Vol. 19, No. 2
and Peter Moizer of Financial Analysts: A pp. 1-18
Comparative Study of U.S.
and U.K. Practices
Norwood, Gyles R., Edward The Effect of Published Vol. 10, No. 1

B. Deakin, Charles H. Earnings Information on pp. 123-136

Smith Tokyo Stock Exchange
Trading
Nwadike, Evaristus C. and Accounting Systems in Vol. 18, No. 2
Lai GJagetia Developing Nations: The pp. 69-81
Nigerian Experience
 Author Index 53

Obersteiner, Erich The Management of Liquid Vol.1 1 No. 2

,

Fund Flows Acros National pp. 91-101

Boundaries
Ogan, Pekin Turkish Accountancy: An Vol. 14, No. 1

Assessment of Its Effectiveness pp. 133-54

and Recommendations for
Improvements
Ogundele, Babatunde The Accounting Profession in Vol. 5, No. 1

Nigeria: An International pp. 101-6

Perspective
Ohno, Kimiyoshi, Hideo Recent Changes in Accounting Vol. 1 1 ,No. 1
Ichikawa, and Atsuyoshi Standards in Japan pp. 1 07-20
Kodama
Oliga.J. C. and John M. Accounting Standards in Vol. 18, No. 1

Samuels Developing Countries pp. 69-88

Ooghe, Hubert and Eric Predicting Business Failure on Vol. 20, No. 2
Verbaere the Basis of Accounting Data: pp. 19-44
The Belgian Experience
Osiegbu, Patrick I. The State of Accounting Vol. 22, No. 2
Education in Nigeria pp. 57-68
Hooper
Page, John, Paul Accountants' Legal Liablility: An Vol. 20, No. 2
and Karen Smith International Comparison pp. 65-80
Park, Soong The Use of Foreign Financial Vol. 20, No. 1

Statements for Risk Analysis: pp. 1-15

An Empirical Test (Korea)
Parker, L. D. Corporate Annual Reports: A Vol. 16, No. 2
Failure to Communicate pp. 35-48
Pasewark, William R., Impact of Socially Motivated Vol. 23, No. 2
James T. Godfrey and Quality Cost Control Policies pp. 71-83
Cynthia D. Heagy on Cost Behavior
Pavlock, Ernest J. Training Accountants for the Vol. 13, No. 1

Future pp. 141-58

Pawliczek, Ronald, Louis The Big Eight in Europe Vol. 13, No. 2
Corsini, and Arnold K. pp. 57-71
Weinstein
Peche, Tadeusz Instructional Problems in the Vol. 13,No. 2
Modernization of Accounting pp. 87-104
Theory
Pena, Pablo A. Special Report: A Comparison of Vol. 1 1 No. 2
,

the Accounting Professions of pp. 143-77

Columbia and the United
States
Pendlebury, Maurice and Municipal Disclosure in Vol. 18, No. 2
Rowan Jones England: Another Market for pp. 83-93
Excuses?
Pendrill, David Contrasting Income Treatment Vol. 20,No. 2
of Monetary Items in Recent pp. 139-54
Accounting Standards in New
Zealand, the United
Kingdom, and the United
States
54 The International Journal of Accounting

Peyrard, Josette, Alfred Information Needs of Financial Vol. 13, No. 1

Kahl and Ahmed Analysts: An International pp. 19-27

Belkaoui Comparison
Piper, Andrew G. Accounting for Overseas Vol. 12, No. 1

Currencies pp. 63-90

A Note on Translation for Vol. 15, No. 1

Interim Accounts pp. 45-52

Polimeni, Ralph S. Accounting for Forward Vol. 13, No. 1

Exchange Contracts pp. 159-68

Pollard, B. M. and G. D. Accounting Theory and History Vol. 16, No. 2
Pound — Lessons to be Learned pp. 99-123
Pomeranz, Felix International Auditing Vol. 11, No. 1

Standards pp. 1-13

Prospects for International Vol. 17, No. 1

Accounting and Auditing pp. 7-19

Standards - The
Transnational in
Governmental Regulations
Popoff, Boris The Price Level Adjustment and Vol. 6,No. 2
Accounting Realism: A Case pp. 15-35
Study of a New Zealand
Company
Some Conceptualizing on the Vol.19, No. 1

True snd Fair View pp. 43-54

-and Owen S. The Income and Rate of Return Vol. 23, No. 1

McCall of Farming Enterprises: A pp. 1 05-27

New Zealand Case Study
Porcano, Thomas M. The Perceived Efficacy of Vol. 22, No. 1

Government Incentives: A pp. 135-58

Comparative Study of Seven
European Community
Countries
Pound, G. D. and B. M. Accounting Theory and History No. 2
Vol. 16,
Pollard — Lessons to be Learned pp. 99-123
Powelson.John P. National Income Estimates in Vol. 3, No. 1

Latin America pp. 55-65

Pratt, DenisJ. and Stewart Current Cost Accounting in No. 2
Vol. 13,
A Leech Australia, New Zealand, and pp. 105-18
the United Kingdom: A
Comparative Study
and W. G. W. Asset Revaluations and Inflation Vol. 17,No. 2
Magill 1950 to 1975:
in Australia, An pp. 23-34
Industry Study
Pratt, Jamie and Giorgio Environmental Factors, Vol. 22,No. 2
Behr Transaction Costs, and pp. 1-24
External Reporting: A Cross-
National Comparison
Previts, Gary John On the Subject of Methodology Vol. 10,No. 2
and Models for International pp. 1-12
Accountancy
Prodhan, Bimal K. and Accounting Research Vol. 23, No. 1

Fouad K. AINajjar 1976-1985: A Transatlantic pp. 169-86

Perspective
 Author Index 55

Purcell III, Thomas J. and An Analysis of the Feasibility of Vol. 21No. 2

,

James P. Scott Harmonizing Financial pp. 109-31

Reporting Practices between
Member Countries of the EEC
and the OECD
Queenan.John W. Challenges in International Vol. 1 , No. 1

Auditing pp. 45-51

Qureshi, Mahmood A. Private Enterprise Accounting Vol. 9,No. 2
and Economic Development pp. 125—41
in Pakistan

Radebaugh, Lee H. The International Dimension of Vol. 10, No. 1

the Financial Accounting pp. 55-70

Standards Board: Translation
and Disclosure of Foreign
Operations
Environmental Factors Vol. 11, No. 1

Influencing the Development pp. 39-56

of Accounting Objectives,
Standards, and Practices in
Peru
and Helen G. Internal Performance Vol. 15, No. 1

Morsicato Evaluation of Multinational pp. 77-94

Enterprise Operations
Ramanan, Ramachandran, The Market for Audit Services in Vol. 21, No. 2

Amitabh Dugar and India: An Empirical pp. 27-35

Daniel T. Simon Examination
Raymond, Robert H., M. The Gearing Leverage Vol. 18, No. 1

Zafar Iqbal and Eldon L. Adjustment: A Historical and pp. 1 39-57

Schafer Comparative Analysis
Reed, Barbara and Tahirih A Survey of the Present and Vol. 23, No. 1

Foroughi Desirable International pp. 69-82

Accounting Topics in
Accounting Education
Rege, Udayan P., W.John Current Regulatory Practices, Vol. 18,No. 2
Brennan and W. Harold Corporate Financial pp. 171-75
Silvester Forecasting, and Takeover
Bids
Richards, William R. Auditing U.S. Companies with Vol. 12, No. 1

Operations Abroad pp. 1-11

Riise, Arne Norwegian Standards for Vol. 17,No. 2
Annual Reporting pp. 103-20
Requirements and Chart of
Accounts
Rivera, Juan M. Latin American Accounting - A Vol. 5, No. 1

General Perspective pp. 107-8

The Financial Function of a U.S. Vol. 18, No. 1

Multinational Company pp. 129-38

Abroad: A Venezuelan
Experience
Rivola-Clay, Anna Maria The Progress of Italian Vol. 22,No. 2
and Timothy S. Doupnik Accounting: Allegro Ma pp. 87-102
Nontroppo Interim
 11

56 The International Journal of Accounting

Robb.AJ. Reports and Their Qualitative Vol. 15, No. 2

Evaluation pp. 77-86
Roemmich, Roger A. and Foreign Currency Translation: Vol. 18,No. 2
Jon R. Nance An Evaluation pp. 29-48
Financial Statement Impact of Vol. 19, No. 1

Foreign Currency Translation pp. 89-113

Alternatives
Rosenfield, Paul Accounting for Foreign Vol. 7, No. 2
Branches and Subsidiaries pp. 35-44
Rosenzweig, Kenneth and Some Simpler Methods of Vol. 19, No. 1

Surendra P. Agrawal Accounting for the Effects of pp. 157-71

Changing Prices
Ross, Ronald S. and Jane Establishing International Vol. 17, No. 1
O. Burns Transfer Pricing Standards for pp. 1 61-79
Tax Audits of Multinational
Enterprises
Rueschhoff, Norlin G. U.S. Dollar Based Financial Vol. 8,No. 2
Reporting of Canadian pp. 103-9
Multinational Corporations
International Accounting and Vol. 22, No. 1

Auditing in the U.S. CPA pp. 25-32

Examination, 1917-86
Ruggles, Nancy and The Evolution and Present State Vol. 4, No. 1

Richard Ruggles of National Economic pp. 1-16

Accounting
Ruggles, Richard and The Evolution and Present State Vol. 4, No. 1

Nancy Ruggles of National Economic pp. 1-16

Accounting
Rushinek, Avi and Sara F. Additional Fund Allocation Vol. 21 , No. 2
Rushinek Constraints for Common pp. 69-89
Stock Investments: An
Empirical Analysis of Regional
Portfolios in the Common
Market and the United State
Multinational Transfer-Pricing Vol. 23, No. 2
Factors: Tax, Custom Duties, pp. 95-1 1

Antitrust/Dumping Legis-
lation, Inflation, Interest,
Competition, Profit/Div-
idend, and Financial
Reporting
Rushinek, Sara F. and Avi Additional Fund Allocation Con- Vol. 21 No. 2
,

Rushinek straints for Common Stock pp. 69-89

Investments: An Empirical
Analysis of Regional Portfolios
in the Common Market and
the United States
Multinational Transfer-Pricing Vol. 23, No. 2
Factors: Tax, Custom Duties, pp. 95-1 1

Antitrust/Dumping Legis-
lation, Inflation, Interest,
Competition, Profit/Div-
idend, and Financial
Reporting
 Author Index 57

Kamel
Said, E. and Jerry A. Planning and Control in Vol. 1 1 No. 2
,

Funk Accounting Education: A pp. 103-19

Model for Subsystem Controls
in a Free Market Environment

Salas, Cesar A. Accounting Education and Vol. 3, No. 1

Practice in Spanish Latin pp. 67-85

America
Samuels, John M. and J. C. Accounting Standards in Vol. 18, No. 1

Oliga Developing Countries pp. 69-88

Satin, Diane and The Impact of Published Annual Vol. 23, No. 2
Mahmoud Abdelsalam Financial Reports on Share pp. 1 13-24
Prices in Saudi Arabia
Satubaldin, Sagandyk Methods of Analyzing Profits of Vol. 12, No. 1

Industrial Enterprises in the pp. 91-99

USSR
Savoie, Leonard M. Financial and Accounting Vol. 9, No. 1

Aspects in International pp. 13-22

Business
International Dimensions of Vol. 5, No. 1

Accounting pp. 79-84

Schafer, Eldon L., M. Zafar The Gearing Leverage Vol. 18, No. 1

Iqbal and Robert H. Adjustment; A Historical and pp. 139-57

Raymond Comparative Analysis
Howard
Schaller, G. Thailand: NIDA- An Vol. 4, No. 1

Experiment in Management pp. 137-40

in the Public and Private
Sectors
Scheiner, J. H. and G. R. The Statement of Changes in Vol. 17, No. 2
Chesley Financial Position: An pp. 49-58
Empirical Investigation of
Canadian and U.S. Users in
Nonpublic Companies
Schiff.J. B. Management Accounting Vol. 22, No. 1
Practices Statement pp. 1 19-34
Promulgation: An
International Perspective
Schoenfeld, Hanns-Martin Comments on "International Vol. 4, No. 1

Accounting in an Inflationary pp. 165-68

Economy"
New German Regulations for Vol. 5, No. 2
the Publication of Financial pp. 69-88
Statements
Development and Present State Vol. 8, No. 1

of Cost Theory in Germany pp. 43-65

International Influences on the Vol. 10, No. 1

Contemporary Accounting pp. 71-85

Curriculum: International
Accounting Instruction at the
University of Illinois at
Urbana-Champaign
58 The International Journal of Accounting

Book Review: Kontrolle und Vol. 10, No. 2

Revision in der multinationalen pp. 1 35—39
Unlernehmun, Die Uberwachun
FukrunsmiUel intemationaler
als
Konzeme by Andre Zund
Schweikart, James A. Contingency Theory as a Vol. 21 , No. 1

Framework for Research in pp. 89-98

International Accounting
Attitude Measurement and No. 2
Vol. 22,
Instrumentation in pp. 131-41
International Accounting
research
Scott, George M. Accounting
Private Enterprise in Vol. 4, No. 1

Developing Nations pp. 51-66

A Business Economics No. 2
Vol. 5,
Foundation for Accounting: pp. 117-31
The Dutch Experience
Financial Control in Vol. 7, No. 2
Multinational Enterprises -
pp. 55-68
The New Challenge to
Accountants
Information Systems and Vol. 10, No. 1

Coordination in Multinational pp. 87-105

Enterprises
Scott, James P. and Thomas An Analysis of the Feasibility of , No. 2
Vol. 21

J. Purcell III Harmonizing Financial pp. 109-31

Reporting Practices between
Member Countries of the EEC
and the OECD
Seidler, Lee J. Teaching Business Vol. 4, No. 1

Administration Overseas: The pp. 145-53

Case for the Ugly American
Nationalism and the y i 5 ]sj 1

International Transfer of pp. 35_45

Accounting Skills

Sempier, Robert N. The International Federation of Vol. 15, No. 1

Accountants: Operating pp. 21-31

Procedures and Current
Progress
Shapiro, Alan C. Evaluation and Control of Vol. 14, No. 1

Foreign Operations pp. 83-104

Sharkas, Wajdy The Effectiveness of the Vol. 21 , No. 1

Supreme Audit Bureau in pp. 123-42

Kuwait in Monitoring Public
Expenditures: An Evaluation
Sharp, Douglas and An Empirical Study of Transfer Vol. 14, No. 2
Frederick H. Wu Pricing Practice pp. 71-99
Shields, Janice Christine Foreign Language and Vol. 17, No. 1
Accounting Expertise: A pp. 1 33-46
Marketable Combination
Shinawi, Ahmed Kadir and The Emergence of Professional Vol. 6, No. 2
William F. Crum Accounting in Saudi Arabia pp. 1 03-10
 Author Index 59

Shoenthal, Edward Differences in the Vol. 23, No. 1

Characteristics of Certified pp. 95-103

Public Accountants and
Chartered Accountants: An
Obstacle to Harmonization
Shuaib, Shuaib A. Accounting Information and the No. 2
Vol. 15,
Development Planning pp. 129-41
Process in Kuwait
Shute.John Comments on Dr. Churchill's Vol. 4, No. 1
Paper on Highway Finance pp. 1 1 1-14
W. Harold, W.
Silvester, Current Regulatory Practices, No. 2
Vol. 18,
John Brennan, and Corporate Financial pp. 171-75
Udayan P. Rege Forecasting, and Takeover
Bids
Simon, Abraham J. An Economic and No. 2
Vol. 12,
Macroaccounting Framework pp. 143-68
for Household Non-Market
Production and Its Uses: The
Output Side
A Macroaccounting Framework Vol. 13, No. 1

for the Value-Added and pp. 93-129

Saving Side of Household
Nonmarket Production
Simon, Daniel T., The Market for Audit Services in Vol. 21 , No. 2
Ramachandran India: An Empirical pp 27-35
Ramanan and Amitabh Examination
Dugar
Sinason, David H. Executory Contracts in Agency No. 2
Vol. 23,
Theory pp. 137-43
Singh, D. R. and Jag Corporate Social Reporting in No. 2
Vol. 18,
Mohan Ahuja India pp. 151-69
Singhvi, Surendra S. Characteristics and Implications Vol. 3,No. 2
of Inadequate Disclosure: A pp. 29-43
Case Study of India
Sinning, Kathleen E. and The Independence Issue No. 2
Vol. 16,
Hans J. Fykxhoorn Concerning German pp. 163-81
Auditors: A Synthesis
Skinner, R. C. Accounting Information for Vol. 7, No. 1

Decision-Making pp. 65-78

Combining LIFO and FIFO No. 2
Vol. 10,
pp. 127-34
Cost Allocation in Management Vol. 21No. 2
,

and Financial Accounting pp. 91-107

The Role of Conservatism in Vol. 23, No. 2
Determining the Accounting pp. 1-18
Skomp, Stephen E. and Lives of Fixed Asets
C.W.R Ward The Capital Structure Policies of Vo1 19
- >
No - •

~
U.K. Companies: A PP- 55 64
Comparative Study
Skully, Michael T. Japanese Corporate Structure: Vol. 16,No. 2
Some Factors in Its pp. 67-98
Development
60 The International Journal of Accounting

Smith, Charles H. The Modern System Approach, Vol. 6, No. 2

General System Theory, and pp. 59-73
Accounting Theory
Development in the Age of
Synthesis
Mohamed M. The Development of Accounting No. 2
Vol. 8,

Bait-El-Mal and Martin in Libya PP- 83-101

E. Taylor

Smith, Charles H.,Paul E. Accounting Curriculum Vol. 9, No. 1

Dascher and Robert H. Implications of the pp. 81-97

Strawser Multinational Corporation
Smith, Charles H., Edward The Effect of Published Vol. 1 0, No. 1

B. Deakin and Gyles R. Earnings Information on pp. 123-36

Norwood Tokyo Stock Exchange
Trading
Smith, Charles H., and A Role for Financial Accounting Vol. 12, No. 1

Wesley T Andrews inNational Economic pp. 133—45

Planning in the United States
Smith, Karen, Paul Hooper Accountants' Legal Liablility: An Vol. 20,No. 2
and John Page International Comparison pp. 65-80
Snavely, H.Jim and Translated Financial Statements Vol. 20, No. 1

Thomas W. Hall Can Be Meaningful pp. 153-70

Someya, Kyojiro The Slip Accounting System: Vol. 7, No. 1

Traditional Bookkeeping pp. 99-114

Procedures in Japan
Sorensen.Jame E. and The Behavioral Science Milieu Vol. 7, No. 1

John J. Willingham of Accounting pp. 49-63

Thomas E. Reliability and Validity of Vol. 10,No. 2
Balke Accounting Data pp. 37-46
Standish, Peter E. M. Accounting Responses to Vol. 11, No. 1

Inflation in the European pp. 167-86

Economic Community
Stanley, Marjorie T. and Accounting and Economic Vol. 14, No. 2
Stanley B. Block Aspects of SFAS No. 8 pp. 1 35-55
Strawser, Robert H., Paul E. Accounting Curriculum Vol. 9, No. 1

Dascher and Charles H. Implications of the pp. 81-97

Smith Multinational Corporation
Summers, Edward L. and A Classification Schema of Vol. 6, No. 1

James W. Deskins Methods for Reporting Effects pp. 101-20

of Resource Price Changes
(with Technical Appendix)
and Kung H. Should Accounting Data Be Vol. 12, No. 2
Chen Single-Valued Measurements? pp. 109-25
Swoboda, Peter Comparison of Consolidated Vol. 1 No. 2
,

Financial Statements in the pp. 9-24

United States and West
Germany
Talaga, James A. and Accounting and Economic Vol. 21 , No. 2
Gordian Ndubizu Development: Relationship pp. 55-68
Among the Paradigms
Taylor, Martin E., The Development of Accounting Vol. 8, No. 2
Mohamed M. Bait-El-Mal in Libya pp. 83-101
and Charles H. Smith
 8

Author Index 61

Taylor, Martin E.and "Bottom Line Compliance" with Vol. 18, No. 1
Thomas G. Evans the IASC: A Comparative pp. 1 15-28
Analysis
Taylor, Martin E., Thomas The Impact of IASC Accounting Vol. 22, No. 1

G. Evans and Arthur C. Standards on Comparability Pp. 1-9

Joy and Consistency of
International Accounting
Reporting Practices
Thomas, R. Douglas The Accountants International Vol. 6, No. 1

Study Group —The First pp. 59-65

Three Years
Tondkar, Rasoul H. and Accounting in the Soviet Union Vol. 22, No. 1

Marc I. Lebow pp. 61-79

Treffers, Henk C. The Changing Nature of the Vol. 3, No. 1

European Accounting pp. 43-54

Profession
Tremblay, Doria and Accounting and Economic Vol. 9, No. 1

Holzer, H. Peter Development: The Cases of pp. 67-80

Thailand and Tunisia
Tritschler, Charles A. A Sociological Perspective on Vol. 5, No. 2
Accounting Innovation pp. 39-67
Trotman, K. T An Evaluation of Accounting for No. 2
Vol. 17,
Construction Contracts: An pp. 151-66
International Comparison
Turk, Ivan Recent Professional Statements Vol. 12, No. 1

of Accounting Principles and pp. 111-20

Ethics in Yugoslavia
Analysis of Efficiency by Means No. 2
Vol. 17,
of Interrelated Indicators: A pp. 89-102
Yugoslav Approach
Turley, W. S. International Harmonization of Vol. 18,No. 2
Accounting: The pp. 13-27
Contribution of the EEC
Fourth Directive on Company
Law
Tyra, Anita I. Financial Disclosure Patterns in No. 2
Vol. 5,
Four European Countries pp. 89-101
Vandendries, Rene Social Accounting and Its Vol. 6, No. 1

Applications in Peru pp. 91-99

Vangermeersch, Richard The Route of the Seventh Vol. 20, No. 2
Directive of the EEC on pp. 1 03-1
Consolidated Accounts —Slow,
Steady, Studied, and
Successful
Van Seven ter, A. The Continuity Postulate in the Vol. 4,No. 2
Dutch Theory of Business pp. 1-19
Income
An Unsettled Problem in the Vol. 9, No. 2
Theory of Replacing Durable pp. 45-81
Assets: The
WemelsfelderTraas
Controversy
62 The International Journal of Accounting

Replacement Value Theory in Vol. 11, No. 1

Modern Dutch Accounting pp. 67-94

Vatter, William J. Progress in the Pursuit of Vol. 5, No. 1

Principles pp. 1-15

Verbaere, Eric and Hubert Predicting Business Failure on Vol. 20, No. 2
Ooghe the Basis of Accounting Data: pp. 19-44
The Belgian Experience
Vickery, Don W. Two Views of Current-Exit Vol. 11,No. 2
Values: Addition and pp. 51-57
Additivity

Violet, William J. The Development of Vol. 18, No. 2

International Accounting pp. 1-12
Standards: An
Anthropological Perspective
A Philosophical
Perspective on Vol. 19, No. 1

the Development of pp. 1-13

International Accounting
Standards
Ward, C. W R and The Capital Structure Policies of Vol. 19, No. 1

Stephen E. Skomp U.K. Companies: A pp. 55-64

Comparative Study
Wasley, Robert S. The Status of Accountancy and Vol. 3, No. 2
of Accounting Practices in pp. 67-89
New Zealand
The Role of Management Vol. 10, No. 2
Accounting in New Zealand pp. 57-74
Business
Weber, Charles Income Determination Theory: Vol. 2, No. 1

Some Mathematical and pp. 35-47

Graphical Approaches
Weber, John A. Keeping Current on New Vol. 7, No. 1

Developments in Accounting pp. 115-23

Weinstein, Arnold K, The Big Eight in Europe Vol. 13, No. 2
Louis Corsini and pp. 57-71
Ronald Pawliczek
Weirich, Thomas R, International Accounting: Vol. 7, No. 1

Clarence G. Avery and Varying Definitions pp. 79-87

Henry R. Anderson
White, Mick, Roger Tertiary Education Strategies for No. 2
Vol. 21,
Hopkins and Roger Accounting Developing
in pp. 145-60
Juchau Societies — The Southwest
Pacific as a Case Study

Wilkinson, Theodore L. United States Accounting as Vol. 1 , No. 1

Viewed by Accountants of pp. 3-14

Other Countries
Will, HartmutJ. Computerized Accounting: Vol. 16, No. 1

International Issues pp. 169-207

Williams, Thomas H. and MAS and the Expanded Vol. 8, No. 2
Charles H. Griffin Meaning of Accounting pp. 33-43
Education
Willingham.JohnJ. and The Behavioral Science Milieu Vol. 7, No. 1

James E. Sorensen of Accounting pp. 49-63

 Author Index 63

Winjum, James 0. Income Tax Administration in Vol. 8, No. 1

Great Britain pp. 109-16

Wise, Trevor D. and The Real Objective of the Vol. 20, No. 1

Michael J. Aitken International ccounting pp. 171-77

Standards Committee
Woelfel, Charles J. Understanding the Vol. 1 1 No. 2
,

Multinationals pp. 133—42

Wolk, Harry I. and Roger Accounting Research, Vol. 10, No. 2
W. Briggs Professors, and Practitioners: pp. 47-56
A Perspective
Wong-Boren, Adrian Important Events in the Vol. 23, No. 1

Development of the pp. 23-46

Accounting Profession in
Mexico
and Andrew H. Mexican Market Efficiency: A Vol. 20, No. 1

Barnett Study of the Information pp. 45-70

Content of Accounting
Numbers
Wong-Boren, Adrianand Audit Firm Size and Audit Vol. 21 ,No. 2
Chee W Chow Quality: Some Evidence from pp. 1-25
Mexico
Wonnacott, Ronald U.S. Investment and the Vol. 7, No. 2
Recipient Country pp. 45-54
Wright, F. K. The Valuation of Tax- Vol. 8, No. 2
Depreciable Assets pp. 45-57
Wright, William An Empirical Study of the Vol. 13, No. 1

Professional Socialization of pp. 53-76

Accounting Students
Wu, Frederick H. and U.S. Public Accounting Firms: Vol. 12, No. 2
Donald W
Hackett pp. 81-91
Wu, Frederick H. and An Empirical Study An Vol. 14, No. 2
Douglas Sharp Empirical Study of Transfer pp. 71—99
Pricing Practice
Wyman, Harold E. and Foreign Operations Disclosures Vol. 16, No. 1

Vinod B. Bavishi by U.S.-Based Multinational pp. 153—68

Corporations: Are They
Adequate?
Yagil, Joseph, Ben Amoako- Capital Cost Allowance Vol. 21 , No. 2
Adu, and Jeffrey Kantor (Depreciation) and Capital pp. 47-54
Budgeting in Canada
Yamaji, Hidetoshi Collective Bargaining and Vol. 22, No. 1

Accounting Disclosure: An pp. 11-23

Inquiry into the Changes in
Accounting Policy
Yap,Teoh Hai and The Effects of Combined Audit Vol. 20, No. 1

Ferdinand A. Gul and Management Services on pp. 95-107

Public Perception of Auditor
Independence in Developing
Countries: The Malaysian
Case
Ugur and Adnan
Yavas, Current Status of Accounting Vol. 20,No. 2
Abdeen Education in Saudi Arabia pp. 155-73
64 The International Journal of Accounting

\u, S. C. Is theNew U.S. Budget a More Vol. 3, No. 2

Understandable Document pp 45-66
A Reexamination of the Going Vol. 6, No. 2
Concern Postulate pp. 37-58
The Several Mode of Normative No. 2
Vol. 9,
Accounting Thought A pp. 83-104
Critical Examination

Zappala, Frederick J. The Current State of the Vol. 8, No. 2

Accounting Profession in Italy pp. 1 11-21
Zeff, Stephen A. Comments on the NIDA Vol. 4, No. I

Program pp. 141-44

Zeghal, Daniel and Industry Segment Identification No. 2
Vol. 22,
Sadrudin A. Ahmed and Social Responsibility pp. 153-67
Information Disclosure in
Selected Canadian
Companies
Ziebart, David A. Exchange Rates and Purchasing Vol. 21 , No. 1

Power Parity: Evidence pp. 9-51

Regarding the Failure of SFAS
No. 52 to Consider Exchange
Risk in Hyperlnflationary
Countries
Zieha, Eugene L., Orapin SFAS No. 52 and the Statement Vol. 22, No. 2
Duangploy and Dahli of Changes in Financial pp. 25-40
Gray Position: A Survey and
Proposal for Change
Zimmerman, Vernon K. The Long Shadow of a Scholar Vol. 2, No. 2
pp. 1-20
and Karl Kafer Notes on the Evolution of the
Statement of Sources and Vol. 2,No. 2
Applications of Funds pp. 89-1 21
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