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Maureen H. Berry, Editor UNIVERSITY OF ILLINOIS
DOCTORAL RESEARCH
This group of dissertations deals with varied and interrelated as-pects of generally accepted accounting principles. We commence with Maloo's overview of the GAAP life cycle process and continue with Galliart's study of factors influencing a large segment of ac-counting theory and practice: that of income reporting. Environ-mental influences also form the basis for Frey's investigation of whether the thrust for development of accounting principles and auditing standards comes from within or without the profession. One significant source of influence on accounting theory and prac-tice is tax law—just how significant the development of federal in-come tax regulation was for accounting is the subject of McClure's research. Along these same lines, Hughes examines one particular accounting problem: that of accounting for goodwill, and traces the interrelationships between accounting theory and tax regulations on this topic. This focus on particular accounting problems continues with Lambert's assessment of the user benefits of an accounting principle, yet to be generally accepted, in his study of the effects of general purchasing power information on commercial bank loan officers' decisions. We conclude, still with users in mind, by shift-ing the scene from the future to the past. We consider a significantly larger user group and we face a serious question of social respon-sibility with Dillon's examination of the alleged contribution of ac-counting practices to the stock market crash of 1929.
Toward A Theory Of Evolution Of Selected Accounting Ideas (The Florida State University, 1977, 295 pp.; 38/5, p. 2871-A)1 by Man Chand Maloo. Maloo's hypothesis, born out by examination of six "important ideas" identified by faculty at the Florida State Univer-sity and the Florida A&M University, is that "there seems to exist an ongoing accounting process which helps to explain the origin, evolu-tion, and final acceptance or rejection of generally accepted ac-counting principles". According to Maloo, the slowness of this pro-
1 Dissertation Abstracts International volume and page references.
