Table Of Content

Journal of Accounting Education Volume 9, 1991 Contents and Author Index © Pergamon Press New York ¢ Oxford ¢ Seoul ¢ Tokyo Journal of Accounting Education EDITOR E. Kent St. Pierre School of Accounting James Madison University Harrisonburg, VA 22807 ASSOCIATE EDITORS: Alexander L. Gabbin James E. Rebele James Madison University Lehigh University James A. Anderson California Polytechnic DonR. Hansen David E. Stout State University Oklahoma State University Villanova University John O. Everett Virginia Commonwealth University EDITORIAL BOARD: Joseph H. Anthony Hartwell C. Herring, III Kurt J. Pany Michigan State University University of Tennessee Arizona State University A. Faye Borthick John W. Hill John W. Paul University of Tennessee Indiana University Lehigh University Mehmet Canlar Gerald B. Hoth Jamense naM . Reeve Plymouth State College California State University —F ullerton University of Tennessee William K. Carter Debra L. Sanders Univ~eareeseir tty ofV ii —rgi nia TBrhyoamnats CoPl. lHegoew ard Washinoogpts on State Univ—ers ity Fred G. Davis - . i Bill N. Schwartz Hawaii Pacific University Paul R. Koogler ; , Virginia Commonwealth University Curtis L. DeBerg Northern Arizona University . : : ‘ Henry R. Schwarzbach California State University — Amy H. Lau University of Rhode Island Chico Oklahoma State University Eric Denna Robert F. Sharp . , , W. Thomas Lin hi : , Brigham Young University Univ. of Southern California renncoigretoneed Karen A. Fortin Paul J. Streer University of Miami James T. Mackey University of Georgia Rebecca A. Gallun Calsifoernmia eSt ate University , — Mik. el G. Til. ler University of Houston — Clear Lake Indiana University id Mal Dahli Gray cubase of Virginia Thomas N. Tyson Towson State University St. John Fisher College Thomas W. Hall Richard E. McDermott Milton F. Usry University of Texas at Arlington Weber State College University of West Florida Lawrence H. Hammer Gale E. Newell en Thomas C. Waller Oklahoma State University Western Michigan University University of Houston — Clear Lake Roger H. Hermanson Pekin Ogan Ray O. Whittington Georgia State University Indiana University San Diego State University Editorial Office: Journal of Accounting Education, School of Accounting, James Madison University, Harrisonburg, VA 22807, USA. Publishing Subscription and Advertising Offices: Pergamon Press Inc., 395 Saw Mill River Road, Elmsford, New York 10523, USA, INTERNET “[email protected]” and Pergamon Press Ltd., Headington Hill Hall, Oxford OX3 OBW, England. Published 2 Per Annum. Annual Institutional Subscription Rate (1992): £60.00 (US$110.00). Two-year Institutional Rate (1992/93): £114.00 (US$209.00). Professional Subscription Rate (1992): £24.00 (US$38.00). Sterling prices are definitive. US dollar prices are quoted for convenience only, and are subject to exchange rate fluctuation. 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The copyright owner’s consent does not extend to copying for general distribution, for promotion, for creating new works, or for resale. Specific written permission must be obtained from the publisher for copying. Please contact the Subsidiary Rights Manager at either Pergamon Press Inc., or Pergamon Press Ltd. 4 The paper used in this publication meets the minimum requirements of American National Standard for Information Sci- ences — Permanence of Paper for Printed Library Materials, ANSI Z39.48-1984. The Item-Fee Code for this publication is: 0748-5751/91 $5.00+ .00. CONTENTS VOLUME 9, 1991 VOLUME 9, NUMBER 1 SPRING 1991 Main Articles Rethinking the Objectives and Content of Elementary Accounting — Bruce A. Baldwin and Robert W. Ingram Critical Thinking, Rationality, and the Vulcanization of Students — Kerry S. Walters Teaching the Statement of Cash Flows — Michael T. Dugan, Benton E. Gup, and William D. Samson An Update on the 150-Hour Educational Requirement — A. Tom Nelson Introducing Students to Research on Foreign Tax— eThosma s C. Pearson and Kevin E. Murphy The Curriculum Required to Develop a Tax Specialist: A Comparison of Practitioner Opinions With Current Programs — Nancy Stara, Paul Shoemaker, and James Brown Teaching and Educational Notes Aiding International Students and Scholars to Comply With U.S. Taxation: A Training Program for Accounting Students— William J. Kenny Illustrating the Economic Consequences of FASB Statement No. 94, Consolidation of All Majority-Owned Subsidiaries — Rosanne M. Mohr A Matrix Approach to Transfer Pricing — Michael F. Thomas Cross Subsidies in Overhead Application — Paul R. Koogler and Roxanne Stell Beta Alpha Psi 1990 First Place Graduate Manuscript Ill Contents Index VOLUME 9, NUMBER 2 FALL 1991 Editorial ; Ad Hoc Reviewers Main Articles A Review of Empirical Research in Accounting Education: 1985-1991 — James E. Rebele, David E. Stout, and John M. Hassell Knee-Jerk Formalism: The Higher Education Reports — Daniel W. Rossides Emerging Competencies for the Practice of Accountancy — Larry A. Deppe, Emory O. Sonderegger, James D. Stice, D. Cecil Clark, and G. Fred Streuling Teaching Audit Reports: A Flowchart Approach —S. Michael Groomer and James A. Heintz The Impact of Writing Assignments on Accounting Students’ Writing Skills —L awrence C. Mohrweis Academicians’ and Practitioners’ Views on the Content and Importance of the Advanced Financial Accounting Course — Jack L. Armitage A Reexamination of Accounting Student Learning Styles— David E. Stout and Thomas L. Ruble The Relevance of History in Accounting Education: Some Observations — Eugene H. Flegm Teaching and Educational Notes A Clarification of Certain Issues Arising Out of Nonmonetary Exchanges — David Marcinko and Enrico Petri Integrating a CD-ROM Database in the Accounting Curriculum — Laurence R. Paquette and Henry R. Schwarzbach Case Section SLO Town Savings and Loan— Tad Miller Beta Alpha Psi 1991 First Place Undergraduate Manuscript The Inefficient Politics of Standard Setti— nAdgam P. Merrill Volume 9 Contents and Author Index