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States that change is occurring rapidly in accounting education. Forces are converging to promote more educational breadth, increased emphasis on communication skills, higher quality teaching, innovative pedagogy, and more practical research. Suggests that the major developments unfolding in accounting education will, no doubt, have many effects on internal auditing. Reviews some of the major forces buffeting accounting education, illustrates how these forces are affecting curricula and faculty, outlines some of the changes that are being made and anticipated, and projects how these changes are likely to affect internal auditing. Shows that, in general, the changes should be beneficial to internal auditing but that there are some dangers inherent in the possible extent of change and some doubts as to the feasibility of early accomplishments of some of the called for reforms.

This article looks at the criteria held to be essential for any type of auditing, i.e. comparing “what was” with “what should be”. However, in operational auditing this is not a clear cut distinction. An approach to the identification and evaluation of criteria for evaluating effectiveness and efficiency is outlined. Auditors must agree with managers what operations are intended to accomplish and how they judge performance; planning and control systems may be a focal point in monitoring performance but other organisational data may need to be sought. Formal performance standards may need to be established and the reliability of data must be checked.

Examines how the “Roundtable”, a section in The Internal Auditor, can help in the education of internal auditing students. Proposes that the “Roundtable” provides real‐world examples of the application of auditing principles and concepts, and thus is certain to be valuable to an instructor.

“WE come now to another aspect of the question, and it must be admitted that the resource and ingenuity of the opposition have left nothing unnoticed. This is the common and constantly repeated assertion that novels are so cheap that every working man in the country can buy all he needs for less than the annual library rate. This statement was first made some years ago when publishers commenced to issue cheap reprints of non‐copyright novels at 1s. and 6d. each. Previous to this the halfpenny evening paper had been relied upon as affording sufficient literary entertainment for the working man, but when it was found to work out at 13s. per annum, as against a library rate of 1od. or 1s. 4d., the cheap newspaper argument was dropped like a hot cinder. We doubt if the cheap paper‐covered novel is any better. Suppose a workman pays £20 per annum for his house, and is rated at £16, he will pay 1s. 4d. as library rate, or not much more than 1¼d. per month for an unlimited choice of books, newspapers and magazines. But suppose he has to depend on cheap literature. The lowest price at which he can purchase a complete novel of high quality by any author of repute is 3d., but more likely 4½d. or 6d. However, we will take 3d. as an average rate, and assume that our man has leisure to read one book every fortnight. Well, at the end of one year he will have paid 6s. 6d. for a small library by a restricted number of authors, and it will cost him an additional 4s. or 5s. if he contemplates binding his tattered array of books for future preservation. Besides this, he will be practically shut off from all the current literature on topics of the day, as his 3d. a fortnight will hardly enable him to get copyright books by the best living authors. With a Public Library at his command he can get all these, and still afford to buy an occasional poet or essayist, or novel, or technical book, well bound and printed on good paper, such as his friend who would protect him against an iniquitous library rate would not blush to see on his own shelves. It seems hard that the working men of the country should be condemned to the mental entertainment afforded by an accumulation of pamphlets. Literature clothed in such a dress as gaudy paper covers is not very inspiring or elevating, and even the most contented mind would revolt against the possession of mere reading matter in its cheapest and least durable form. The amount of variety and interest existing among cheap reprints of novels is not enough, even if the form of such books were better. It is well known to readers of wide scope that something more than mere pastime can be had out of novels. Take, for example, the splendid array of historical novels which have been written during the present century. No one can read a few of these books without consciously or unconsciously acquiring historical and political knowledge of much value. The amount of pains taken by the authors in the preparation of historical novels is enormous, and their researches extend not only to the political movements of the period, but to the geography, social state, costume, language and contemporary biography of the time. Thus it is utterly impossible for even a careless reader to escape noticing facts when presented in an environment which fixes them in the memory. For example, the average school history gives a digest of the Peninsular War, but in such brief and matter of fact terms as to scarcely leave any impression. On the other hand, certain novels by Lever and Grant, slipshod and inaccurate as they may be in many respects, give the dates and sequence of events and battles in the Peninsula in such a picturesque and detailed manner, that a better general idea is given of the history of the period than could possibly be acquired without hard study of a heavy work like Napier's History. It is hardly necessary to do more than name Scott, James, Cooper, Kingsley, Hugo, Lytton, Dumas, Ainsworth, Reade, G. Eliot, Short‐house, Blackmore, Doyle, Crockett and Weyman in support of this claim. Again, no stranger can gain an inkling of the many‐sided characteristics of the Scot, without reading the works of Scott, Ferrier, Galt, Moir, Macdonald, Black, Oliphant, Stevenson, Barrie, Crockett, Annie Swan and Ian Maclaren. And how many works by these authors can be had for 3d. each? The only way in which a stay‐at‐home Briton can hope to acquire a knowledge of the people and scenery of India is by reading the works of Kipling, Mrs. Steel, Cunningham, Meadows Taylor, and others. Probably a more vivid and memory‐haunting picture of Indian life and Indian scenery can be obtained by reading these authors than by reading laboriously through Hunter's huge gazetteer. In short, novels are to the teaching of general knowledge what illustrations are to books, or diagrams to engineers, they show things as they are and give information about all things which are beyond the reach of ordinary experience or means. It is just the same with juvenile literature, which is usually classed with fiction, and gives to that much‐maligned class a very large percentage of its turnover. The adventure stories of Ballantyne, Fenn, Mayne Reid, Henty, Kingston, Verne and others of the same class are positive mines of topographical and scientific information. Such works represent more than paste and scissors industry in connection with gazetteers, books of travel and historical works; they represent actual observation on the part of the authors. A better idea of Northern Canada can be derived from some of Ballantyne's works than from formal topographical works; while the same may be said of Mexico and South America as portrayed by Captain Mayne Reid, and the West Indies by Michael Scott. The volume of Personal Reminiscences written by R. M. Ballantyne before he died will give some idea of the labour spent in the preparation of books for the young. The life of the navy at various periods can only be learned from the books of Smollett, Marryat and James Hannay, as that of the modern army is only to be got in the works of Lever, Grant, Kipling, Jephson, “John Strange Winter” and Robert Blatchford.

MANY and sundry are the worries which fall to the lot of the librarian, and the matter of book‐repair is not the least among them. The very limited book‐fund at the disposal of most public library authorities makes it imperative on the part of the librarian to keep the books in his charge in circulation as long as possible, and to do this at a comparatively small cost, in spite of poor paper, poor binding, careless repairing, and unqualified assistants. This presents a problem which to some extent can be solved by the establishment of a small bindery or repairing department, under the control of an assistant who understands the technique of bookbinding.

Concern about special education's future is widespread. Now there are calls for special education's abandonment or its nonexistence in any environment other than general education (i.e., for full inclusion or some form of general education only). Some advocates for reform consider special education obsolete, to be rejected in favor of newer ideas known as inclusionary education, and they advocate abandoning special education.

Now may be the time for a second revolution in thinking about what special education is and does so that it evolves into a service that more consistently realizes its promise. Special education is likely to become extinct if its devolution continues. Its collapse would hasten the abandonment of public education. Alternatively, it could evolve to become a viable part of public education, a distinct entity, a clearly identifiable and viable part of educating all children appropriately in public schools.

Among the many causes of special education's devolution, some stand out prominently: (1) confusing must and may; (2) accepting illogic and imprecision of language; (3) responding to all diversities in the same way; (4) spurning science; (5) confusing attribute and person; (6) putting the worst possible face on special education; and (7) misconstruing least restrictive environment.

Better thinking and clearer communication are required to achieve special education's revitalization. These include calling things what they are and relying on new, younger leaders. Clear and wide understanding – consensus – about what special education is and does and acceptance of the idea that we must have it as a separate and distinct part of universal public education would be revolutionary.

Research in general education has demonstrated that school principals have a substantial impact on the effectiveness of schools and related student achievement. This is not a direct impact, but rather relates to how principals indirectly impact student learning by improving the learning environment of a school and the practice of teachers. More specifically, the dimensions of principal practice that are most influential in improving schools and student achievement relate to establishing a shared vision, facilitating a high-quality learning environment for students, building the professional capacity of teachers, creating a supportive organization for learning, and connecting with external partners. Only in recent years has research begun to emerge related to the role of the principal in supporting improved achievement for students with disabilities in schools that are effective and inclusive. In this chapter, we review research related to what principals can do to facilitate the development of inclusive schools that are also effective in improving achievement for students with disabilities and other students who struggle to learn. After reviewing these dimensions of principal practice, we then provide a brief case study that illustrates how a principal in an effective inclusive school applied several of these practices, including staff collaboration, progress monitoring, and professional development to improve teacher practice and student outcomes.

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

This article focuses on the empirical effects of cognitive differentiation and persuasive skills on transformational, transaction, and laissez-faire leadership. Subjects (N = 294) completed measures of independent and dependent variables. Findings confirmed prior findings, however findings some reflected differences. Cognitive differentiation was positively related to transformation leadership (r = .16, p = .038), unrelated to transactional leadership (r = -.02, ns), and negatively related to laissez-faire leadership (r = -.22, p = .002). Findings were nearly identical for the persuasive skills variable showing a positive relationship with transformational leadership (r = .19, p = .021), no relationship with transactional leadership (r = -.007, ns), and negatively related to laissez-faire leadership (r = -.27, p = .001). In a regression analysis cognitive differentiation and persuasive skills accounted for 5.4% of the unique variance of transformation leadership (F = 4.02, df = 2,139, p = .02). Implications to leadership educators were discussed.

The characteristics of the so‐called Kailyard school of Scottish novelists are similar to what may be found in Catherine Sinclair, Norman Macleod and the short stories of Mrs Cupples: close observation of persons and traditions in a well‐known, confined locality, a good deal of humour and a good deal of pathos, sometimes deteriorating into sentimentality. None of the most typical Kailyard books was meant for children, but the three principal authors—S. R. Crockett, Ian Maclaren and J. M. Barrie—all wrote at least one juvenile book of some merit.