Measurement Issues

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Bierman1963.pdf
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Measurement and Accounting Author(s): Harold Bierman, Jr. Source: The Accounting Review, Vol. 38, No. 3 (Jul., 1963), pp. 501-507 Published by: American Accounting Association Stable URL: http://www.jstor.org/stable/243371 Accessed: 18-02-2017 03:01 UTC

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  • Contents
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  • Issue Table of Contents
    • Accounting Review, Vol. 38, No. 3, Jul., 1963
      • Front Matter [pp.611-613]
      • The Present State of Accounting Theory [pp.457-469]
      • ∑⡍⤠ⴭ⁁渠䕶慬畡瑩潮⁛灰⸴㜰ⴴ㜷�
      • Value-Itis [pp.478-482]
      • Purchasing Power and Replacement Cost Concepts -- Are They Related? [pp.483-491]
      • Accounting in the Decision-Making Process: Some Empirical Evidence [pp.492-500]
      • Measurement and Accounting [pp.501-507]
      • The Auditor and the British Companies Acts [pp.508-520]
      • Critical Paths for Professional Accountants during the New Management Revolution [pp.521-527]
      • On the Mathematics of Variance Analysis [pp.528-533]
      • The Mathematics of Variance Analysis [pp.534-539]
      • Cost Finding through Multiple Correlation Analysis [pp.540-547]
      • Measuring Project Profitability: Rate of Return or Present Value -- A Reply [pp.548-551]
      • Measuring Project Profitability: Rate of Return or Present Value: A Rejoinder [pp.552-553]
      • Accounting for Investment Credits [pp.554-561]
      • Governmental Accounting: Fund Flow or Service Cost? [pp.562-567]
      • Inter-Period Tax Allocation or Basis Adjustment? [pp.568-576]
      • Accounting for Warranty Costs [pp.577-578]
      • Recognizing Implicit Interest in Non-Funded Pension Plans [pp.579-583]
      • The Accountant and Marketing Channels [pp.584-590]
      • A Case of Over-Accounting [pp.591-595]
      • The Accountancy Profession in Greece [pp.596-600]
      • Report of the Committee on Courses and Curricula: Accounting Courses for Accounting Majors [pp.601-607]
      • American Accounting Association, Madison, Wisconsin, December 31, 1962: Financial Report [pp.608-610]
      • The Teachers' Clinic
        • Developing the Relationship between Process Cost Accounting Allocations and the Accounting Records [pp.614-619]
        • Analysis of Changes in Gross Profit [pp.619-622]
        • Debating Accounting Theory [pp.622-626]
        • Intercompany Profits and ARB 51 [pp.626-628]
        • College Accounting Courses -- 1963 [pp.629-632]
      • Professional Examinations
        • Accounting Practice [pp.633-644]
        • Examination in Auditing [pp.645-656]
      • News Notes [pp.657-663]
      • Book Reviews
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      • Capsule Commentaries
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      • Back Matter