Bulletin Vol. 3 No. 2 Sep 1966

the Ph . D. Program in Business Administration in that University. Amo ng Professor Moonitz's publications are Entity Theory of Consolidated Statements, Accounting: An Analysis of its Problems (two volumes), Basic Postulates of Accounting, and Tentative set of Broad Accounting Principles. Professor Mo o n i tz is the founding Director of the L i n g n an Institute of Business Adm i n i s t r a t i on of this University. Professor Wayne S. Boutell Professor Wayne S. Boutell is Associate Professor and Associate Dean of the School of Business Administration of the University of California at Berkeley. A B.A. and M . B . A. of the University of Chicago, he later received his Ph.D. f r om the University of California at Berkeley. Prior to his f u ll academic career, D r . Boutell was a partner in the public accounting f i rm Alexander Gr ant & Co. in Chicago, while lecturing at the University of Chicago. He joined the faculty of the School of Business Adm i n i s t r a t i on of the California University, Berkeley in 1959. Since the fall semester 1966, D r . Boutell is also Visiting Professor at T h e Chinese University of Ho ng K o ng teaching in the L i n g n an Institute of Business Administration. He is now conducting a course specially designed for the Fo u n d i ng Class of the L i n g n an Institute, covering the various aspects of Managerial Accounting, Managerial Economics and Operations Research so far as they relate to the managerial decision-making process. Professor Boutell's particular field of interest lies in the impact of computers on accountin g theory and practice. He has written several articles on the subject and is the author of the book Auditing with the Computer, wh i ch was recently published. I n addition, he i s coauthor of the book Fortran and Business Data Proceesing, Wh i le in H o ng K o ng he is investigating the impact of computers on Ho ng K o n g business. The University Bulletin of T h e Chinese University of H o ng K o n g is published and distributed free by the University Editorial Board among the Universit y faculty and staff. Copies are also sent t o friends of the University. M E M B E RS OF THE U N I V E R S I TY E D I T O R I A L BOARD : D r . K . H . Hw a ng (Convenor) M r . T . S. Chen D r . A. T . Roy M r . N. H . Y o u ng B U L L E T IN STAFF : E d i t o r —D r. K . H . Hw a ng Associate E d i t o r —D r. C. C. L i a n g COLLEGE CORRESPONDENTS : M r . Fang H s in H o u (Chung Chi College) M r . Jao Y u Ching ( Un i t ed College) M r . W . M . Y u (Ne w Asia College) ADDRESS : c/o T h e Chines e University of H o n g K o n g, H a ng Seng Bank Building, 677, Nathan Road, Mo n g k o k , K ow l o o n, H o n g Kong. 中文大學校刊爲本大學純粹報導性之刊物’係 專爲大學及三問成員書院之教職員及大學各 ֱ֖ ړ ۖ נ ठΖ 出版負責人爲大學出版委員會:委員有:黃金鴻博士 (主席)，陳佐舜先生，芮陶菴博士，楊乃舜先生。 校刊職員：黃金鴻博士 (編輯)，梁敬釗博士 (中文編 輯)。書院通訊記者：方信侯先生，余允文先生，饒餘慶 先生。 通訊處：香港中文大學 九龍彌敦道六七七號 恆生銀行大廈十三樓 P R I N T ED BY T A N G K I N G PO SCHOOL, 1 6 T I N K W O N G R O A D, K O W L O O N, FOR THE C H I N E SE U N I V E R S I TY OF H O N G K O N G 10