The international journal of accounting education and ideals

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Digitized by the Internet Archive in 2011 with funding from University of Illinois Urbana-Champaign http://www.archive.org/details/internationaljou21univ NOTICE: Return or renew all Library Materials! The Minimum Fee for each Lost Book is $50.00 The person charging this material is responsible for return to the library from which it was withdrawn on or before the Latest Date stamped below its Theft, mutilation, nary action and To renew call and underlining may J ^ COPY vfc 1%^ J- >N 4N &*M 0\ ^^ :'V-' VOLUME 21, NUMBER 1, FALL 1985 THE INTERNATIONAL JOURNAL OF ACCOUNTING EDUCATION AND RESEARCH UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN CENTER FOR INTERNATIONAL EDUCATION AND RESEARCH IN ACCOUNTING OF THE COLLEGE OF COMMERCE AND BUSINESS ADMINISTRATION The Center for International Education and Research in Accounting was established to foster the international development of education and research in the accounting discipline, to provide a base for the international exchange of ideas and materials relating to accounting education, to encourage and assist both accounting faculty personnel and students from other countries to come to the University of Illinois at Urbana-Champaign for study and research in accounting, and to provide faculty members for assignment to universities in other countries The center, functionally and administratively, is a constituent part of the Department of Accountancy and the College of Commerce and Business Administration of the University of Illinois at Ur- bana-Champaign The graduate training of a substantial number of international students has been an important activity of the department for many One of the years specific goals of the center is the publication of reports, and monographs which further the cause of advanced education and research in accounting booklets, V K Zimmerman, Director s THE INTERNATIONAL JOURNAL OF ACCOUNTING EDUCATION AND RESEARCH Volume 21 • Number CENTER FOR INTERNATIONAL EDUCATION AND RESEARCH IN Fall 1985 ACCOUNTING UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN © 1987 by the Board of Trustees of the University of Illinois The International Journal of Accounting Education and Research is published semi-annually, spring and fall, by the Center for International Education and Research in Accounting, College of Commerce and Business Administration, University of Illinois at Urbana-Champaign Subscription rates are $20.00 per year Single-copy price is $10.00 Copies of prior issues are still available Manuscripts and communications for the editor and business correspondence should be addressed to The International Journal of Accounting Education and Research, 320 Commerce Building (West), University of Illinois at Urbana-Champaign, 1206 South Sixth Street, Champaign, Illinois 61820 V K Zimmerman, JaNoel S Lowe, Editor Assistant Editor Contents THE RELATIONSHIP BETWEEN FIRM ATTRIBUTES AND EARLY ADOPTION OF THE FOREIGN CURRENCY TRANSLATION STANDARD, SFAS NO 52: AN EMPIRICAL INVESTIGATION BETTY BROWN A STUDY OF AUDIT JUDGMENTS OF KOREAN CPAS JAMES A HEINTZ and JIN-SOO HAN EXCHANGE RATES AND PURCHASING POWER PARITY: EVIDENCE REGARDING THE FAILURE OF SFAS NO 52 TO CONSIDER EXCHANGE RISK IN HYPER-INFLATIONARY COUNTRIES DAVID A 39 ZIEBART THE FUNCTIONAL UTILITY OF RESALE PRICE ACCOUNTING R J 53 CHAMBERS A CASE FOR SPECIAL DRAWING RIGHTS AS A UNIT OF ACCOUNT PRAKASH L DHEERIYA CONTINGENCY THEORY AS A FRAMEWORK FOR RESEARCH IN INTERNATIONAL ACCOUNTING JAMES A SCHWEIKART 89 DEVELOPMENT OF ACCOUNTING EDUCATION AND THE ACCOUNTING PROFESSION IN THIRD WORLD COUNTRIES: BOTSWANA WILLIAM MARKELL 99 AN APPRAISAL OF THE CONCEPTUAL ISSUES ON BACKLOG DEPRECIATION AND A COMPARATIVE ANALYSIS OF INTERNATIONAL ACCOUNTING PRACTICES ROBERT BLOOM and ARAYA DEBESSAY THE EFFECTIVENESS OF THE SUPREME AUDIT BUREAU IN KUWAIT IN MONITORING PUBLIC EXPENDITURES: AN EVALUATION 107 123 WAJDY SHARKAS ACCOUNTABILITY, THE THRESHOLD OF POLITICAL INSTABILITY, UNDERDEVELOPMENT, AND MISERY: THE CASE OF AFRICA J B 143 GHARTEY GLOBAL PRODUCTIVITY SURPLUS ACCOUNTS ALAIN BURLAUD and LIONEL DAHAN 159 176 THE INTERNATIONAL JOURNAL OF ACCOUNTING comprehensive uniform accounting plan was introduced in response to the economic reforms of 1966 The conclusion of this study has gradually is in 1969 that national accounting practice come under more government legislation and control regardless of the particular existing national economic and political systems INSTRUCTIONS TO AUTHORS All manuscripts submitted for consideration should be typed on 8V2 x 1* paper and should be double-spaced throughout, including synopsis, footnotes, and bibliography At least two copies should be submitted for review Margins should be appropriately wide to facilitate editing The title of the paper, the author's name, rank, and affiliation, and any acknowledgments should appear on the first page of the body of the manuscript All pages, as well as bibliography, exhibits, and appendices, should be serially numbered The beginning of each paragraph should be indented Footnotes may be placed either at the bottom of the appropriate page, or on a separate page Each manuscript should be accompanied by a brief synopsis of the article explaining its international significance HEADINGS All major headings within the manuscript should be not be numbered Subheadings should be separate line beginning at the should begin at the on the same left left in capital letters in capital and lower case They should letters on a margin If third-level headings are used, they margin and should end with a period The text will follow line immediately EXHIBITS Each exhibit should be titled and numbered A textual reference should be made It would be helpful if the author would indicate by marginal notation where each exhibit should be placed These instructions will be followed to each exhibit as printing practices allow FOOTNOTES Footnotes should be numbered consecutively throughout the manuscript with superscript arabic numerals Citations should not be made in brackets in the text Mathematical symbols should not have footnote numbers attached Entries for books should include author's name, title of the work underlined, and, in parentheses, place of publication, name of publisher, and date of publication For journals, author's name, title of article within quotation marks, title of journal underlined, date of issue in parentheses, and page numbers should be included Please see the following examples William A Dymsza, Multinational Business Strategy (New York: McGraw-Hill, 1972), 49-53 Geoffrey Holmes, "Replacement Value Accounting," Accountancy (March 1972), 4-8 BIBLIOGRAPHY Manuscripts may include a bibliography at the end of the paper If so, such references are not to be limited to those references cited should contain all in the text Each entry data necessary for identification Citations should be arranged in alphabetical order Multiple works by the same author should be listed according to chronological order of publication Examples are listed below 78 THE INTERNATIONAL JOURNAL OF ACCOUNTING Robert L Aliber and Clyde P Stickney "Accounting Measures of Foreign The Long and Short of It." Accounting Review, January Exchange Exposure 1975, 44-57 American Institute of Certified Public Accountants Accounting Research Bulletin No 43 New York: AICPA, 1953 "Financial Statements Restated for General Price Level Changes." Statement of the Accounting Principles Board No New York: AICPA, 1969 Leonard Lorensen and Paul Rosenfield "Management Information and Foreign Inflation." Journal of Accountancy, December 1974, 98-102 — Lawrence Revsine Replacement Cost Accounting Englewood Cliffs, N.J.: Prentice- Hall, 1973 MATHEMATICAL NOTATION Mathematical notation should be stated as simply as possible so as to simplify Alignment should clearly indicate superscripts and subscripts Equations which are numbered should have the numbers in parentheses flush with the right-hand margin typesetting Journal of Business Finance and Accounting Spring 1987 Vol 14, No Editor: Richard Briston Contents Changing Prices, Accounting Earnings and Systematic Risk Thakol Nunthirapakorn and James The Information Value of MDA Based A Millar Financial Indicators Douglas Wood and Jenifer Piesse — Auditor Detected Errors and Related Client Traits A Study of Inherent and Control Risks in a Sample of U.K Audits Raymond N Johnson Secondary Stock Market Performance of Initial Public Offers, Hong Kong, Singapore and Malaysia: 1978-1984 Steven M Dawson "Financial Distortion" and Consolidation of Captive Finance Subsidiaries in the General Merchandising Industry Ronald M Copeland and Sharon McKinnon On the Observability of the Cash Recovery Rate Andrew W Stark Returns from the Indexed Mortgage: An Option Pricing Model Approach Are Deferred Taxes Discountable? C W R Sudro Brown and Jeffrey Fundamental Analysis and the Stock Market C A I Test of Income Dichotomization D A Egginton and Ward Lippitt Jevons Lee R Davidson 1987 subscription £48 in the United Kingdom and £60 elsewhere (or North America and Japan $99) to library and business subscribers, or £23.50 in the United Kingdom and £29.35 elsewhere (or North America and Japan $52.50) to individual teachers and students Order from Journals Department, Basil Blackwell Ltd., 108 Crowley Road, Oxford, OX4 1JF, UK Editorial communications to JBFA/IMRAD, University of Warwick, Coventry CV4 7AL, UK Financial Accountability & Management Spring 1987 Editor: Vol 3., No John Perrin Contents and the Structure of Appropriation Accounts 1870-1980: Accountability, Control the A Civil Historical An Analysis and Note of B A Rutherford Trends Impacting Upon the 1961 -May 1979 UGC British Universities: John Sizer Budgetary Devolution and Universities in in the National Health Service the United Kingdom Michael Bourn and Mahmoud Ezzamel Baumol's Disease, Group Technology and the National Health Service Towards a Code Accounting of Practice Trevor Gambling on Local Authority — A New CIPFA/Audit Commission Consultation Paper Paul Cook 1987 subscription £23 in the United Kingdom and £28.75 elsewhere (or North America and Japan $47.50) to library and business subscribers, or £10.25 in the United Kingdom and £12.75 elsewhere (or North America and Japan $19.25) to individual teachers and students Order from Journals Department, Basil Blackwell Ltd., 108 Crowley Road, Oxford, OX4 1JF, UK Editorial communications to Financial Accountability and Management, Department of Economics, University of Exeter, Armory Building, Rennes Drive, Exeter EX4 4RJ, England management international review Review for Management and Managerial Economics and Education International In recent years a great deal of attention has been paid to those branches of learning which may have something to say to managers While the economist has long shared the confidence of management, particularly in Germany, Italy, and the Netherlands, and while business economics and industrial economics have grown to be subjects in their own right, an equal interest is now arising, particularly in the English-speaking countries, in those aspects of management concerned with its human forces with sociology, psychology, and the behavior of organizations undergoing technological change These are the domains of the so-called managerial sciences The recognition of these as subjects in their own right is having profound effects upon the managerial outlook; in particular the development of formal and mathematical modes of thought has as in operations research thrown new light on the practical solution of many management problems There is today a universal need to extend the use of these methods, but it is just as necessary that the mathematician know the practical needs of the manager as that the manager recognize the power of these new forms of analysis What is to be desired throughout the field is an integrated outlook, calling for close collaboration between the scientists and the managers of all countries, and based upon sound bargaining between theory and practice — — — The magazine Management International Rei'iew would, on that account, claim to be the medium of exchange between practicing managers and research workers It is devoted mainly to the nature and solution of management problems of business enterprises, corporations of public authorities, and other large-scale institutions In addition, it gives particular attention to ideas and progress in the field of management education Management International Review is addressed to practicing managers and active research workers, and it relies upon them for its published material For it to develop as a medium of exchange it must first rely upon those who, from their experience or research, have something to contribute; it must be essentially the product of cooperation Management International Rrvieu< appears German Each article will be published summary will appear Annual subscription a year; all issues in the rate Box 11, in the language chosen by — DM 63 — including comprise French, and its author A remaining languages at least Betriebswirtschaftlicher Verlag P.O in three languages: English, 640 pages Dr D 6200 Wiesbaden postal fees, published four times (size: 170 x 245mm) Th Gabler KG, (Federal Republic of Germany) THE QUARTERLY REVIEW OF ECONOMICS AND BUSINESS Journal of the Midwest Economics Association Vol 27 Spring 1987 No ARTICLES Depreciation, Debt, and Equilibrium A Reconsideration The Rates: Joseph K Cheung on Commercial Bank Performance in Local Markets Stephen A Rhoades Effect of Profit Nonbank Thrift Tax Institutions Competition and Value-of-Service Pricing Real Estate Brokerage Market in the Residential John R Schroeter Stock and Option Markets: Are Insider Trading Regulations Effective? .David L Cleeton and Paul A Reeder Part-Time Work of Married Japan Women in Urban Tadashi Yamada and Tetsuji Yamada Firm Diversification and Financial Performance John S Jahera, William P Lloyd, and Daniel E Page Institutional Propensities to Publish in Academic Journals of Business Administration: 1979-1984 William THE QUARTERLY REVIEW OF ECONOMICS AND BUSINESS is W Williams published by the Bureau of Economic and Business Research, College of Commerce and Business Administration, University of Illinois Subscription rates are $17.00 a year for individuals and $27.00 a year for organizations, associations, etc.; single-copy price, $10.00 Foreign subscription rates are $19.00 a year for individuals and $30.00 a year for organizations, associations, etc.; single-copy price for a non-US address is $12.00 Manuscripts and communications for the editors and business correspondence should be addressed to the QUARTERLY REVIEW BUSINESS, University of Illinois, 428 Commerce West, 1206 South OF ECONOMICS AND Sixth Street, Champaign, IL 61820 ONE YEAR'S SUBSCRIPTION TO THE INTERNATIONAL JOURNAL OF ACCOUNTING EDUCATION AND RESEARCH Volumes through 22 (1965-87) Or $20.00 per volume or $10.00 per $350.00 single-copy issue OTHER PUBLICATIONS OF THE CENTER FOR INTERNATIONAL EDUCATION AND RESEARCH IN ACCOUNTING A Statement of Basic Accounting Postulates and Principles (English or Spanish Edition) 2.00 Theory of Accounts in Double-Entry Bookkeeping, by Karl Kafer 8.00 The Evolution of Direct Costing, by Charles Weber The Nature and Stages of Accounting Development in Latin America, by Edward Elliott Input-Output Analysis and Accounting, by Its Application to Shawki Farag 8.00 A and 8.00 Critical Evaluation, Nicholas Dopuch and Lawrence Revsine, editors Cost Terminology 8.00 Business The Role of Accounting in the Economic Development of England 1500-1750, by James O Winjum Accounting Research 1960-70: 8.00 8.00 A Study of Its Dei'elopment and Present State in Central Europe, Cost Theory: by H M Schoenfeld 8.00 The Pagatoric Theory of Financial Income Determination, by Erich Kosiol Accounting for A Common Bibliography of Cost Accounting: Development to to Origins Its in the 8.00 and 1914, by M C Wells Available as a Accounting 8.00 by M C Wells Costs, 8.00 14.00 set Golden Age of Greece: Socioeconomic Changes, by George J A Response Costouros 8.00 WRITTEN CONTRIBUTIONS OF SELECTED ACCOUNTING PRACTITIONERS Volume 1, Volume 2, Volume 3, by Ralph S Johns by Paul Grady by Andrew Barr 10.00 10.00 15.00 EDITED PAPERS OF INTERNATIONAL SEMINARS — The Multinational 1978 — The Impact on A Global View 1983 — Managerial An of Current 1984 — Recent Accounting and Economic Middle East 1985 — Recent Accounting and Economic Europe 1986 — Recent Accounting and Economic 1977 Corporation: Accounting and Social Implications of Inflation 10.00 Accounting: Accounting: 10.00 Analysis International Applications 10.00 Dei'elopments in the 10.00 Dei'elopments in Western 10.00 Dei'elopments in the Far East 10.00 CONTEMPORARY ISSUES IN INTERNATIONAL ACCOUNTING: OCCASIONAL PAPERS Status of Social Reporting in Selected Countries, by Estes, Jaruga, Schoenfeld, et al 5.00 ; /asn siONmi dO Aiisy^AiNin ... activity of the department for many One of the years specific goals of the center is the publication of reports, and monographs which further the cause of advanced education and research in accounting. .. 1987 by the Board of Trustees of the University of Illinois The International Journal of Accounting Education and Research is published semi-annually, spring and fall, by the Center for International. .. for International Education and Research in Accounting was established to foster the international development of education and research in the accounting discipline, to provide a base for the international
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