A rudimentary social accounting system has been developed that is shown to be applicable to actual data. Methodology is suggested for a technique that can ultimately within one comprehensive framework systematically catalog all surface water in terms of social value, recognize the periodic increases and decreases in the water quality of each area, and provide a basis for evaluating alternative water use programs in terms of social and human welfare. The development of the system would involve defining a socially oriented quantifying unit, identifying the pollution factors and the water users, and designing a method to translate the hardship of the polluting factors on the water users in terms of the quantifying unit. Accounting statements are shown that can report the status of pollution at specified dates as well as pollution changes over time.indeed, society will no longer accept only this mode of accounting. Costs and benefits of pollution must also express concepts of human benefit and welfare.An absence of effort to introduce data into a socioeconomic accounting framework exists, probably because only now are we being forced to think and act in terms of our overall socioeconomic well-being. Social quantification of costs has been attempted in very few instances, for example, by Ernst and Ernst with respect to urban improvement in Cleveland, Ohio [Smith, 1966], by Touche, Ross, Bailey and Smart with respect to the Detroit, Michigan, war on poverty [Beyer, 1969], and by Price Waterhouse with respect to the Philadelphia school system [Rappaport, 1968]. A system of index numbers to evaluate levels of pollutio.n was introduced by Horton [196.6], but no attempt was made to extend the technique to a complete accounting system.
A Visual Perception Test, consisting of photographic slides of water sites, was designed to examine laymen's water quality perceptions. The slides were taken at five water sites where the level of visual pollution was artifically altered by the investigator. Analysis of variance indicated that the water sites were evaluated differently for each of five pollution levels. Increases in water discoloration and the quality of litter were viewed as increases in level of pollution. Laymen not only evaluated visually polluted sites lower for uses such as picnicking, but they also evaluated the quality of the actual water lower. Stepwise multiple regression indicated that a combination of water color, scenic beauty appreciation, quality of the surrounding environment and industry as a pollution source explained 73 percent of the variance in predicting Overall Pollution. Application of factor analysis simplified the variables to an Overall Pollution Factor and a Boating Use Factor.
This paper reports development of an Accountant Personality Battery consisting of an Accountant Personality Inventory and three personality performance tests. Administering the test battery to 250 university students indicated that use of the battery, in conjunction with traditional predictors of grade-point average and academic achievement tests, may increase the predictability of an individual's performance in accounting courses. Personality tests of accounting majors showed persistence, a strong desire for system, a liking for security and routine, conventional and conscientious attitudes, and flexibility when conditions required it. Math ACT scores were high. Successful accounting students showed high motivation, a strong desire to succeed, superior exam-taking ability, conscientiousness, and persistence. They remained cool in stressful situations. Although uninterested in abstract creativity, they showed interest in searching for new methods of problem solving.
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