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This paper provides, first, a historical perspective of accounting research relating to Asian/Pacific countries as seen from the vantage of the leading international journal in the United States and, second, a bibliographical data base and index of twenty‐six years of articles on this region of the world. It accomplishes the first objective by presenting a tabular profile of research in international accounting as it pertains to countries in the Asian/Pacific Rim region as shown in articles published in the International Journal of Accounting (formerly, the International Journal of Accounting, Education and Research) and related publications which appeared from 1965 to 1990. The articles are classified according to country, research methodology, subject, and five‐year time periods. The paper accomplishes the second objective by providing an annotated bibliography of 125 articles on Asian/Pacific Rim countries and indices by country and methodology, and subject.

This paper is an attempt to explore the relevance and usefulness of accounting education to development needs of LDCs; and to make constructive suggestions for educational change in any areas where relevance or usefulness seem to be very seriously deficient Identification of development needs is discussed first, then the present character of accounting education as exported to LDCs is discussed in the context of development needs. Finally strategic proposals are made to close the largest gaps between development need and the supply of accounting education.

Cork stoppers may taint as many as one in 33 bottles of all domestic US wines. Yet, because tradition is thought to play such an important role in shaping expectations regarding acceptable premium wine packaging, marketers have felt little need to test whether cork closures are indeed a critical consumer expectation. This paper serves as a guide toward understanding the obstacles which must first be overcome by those producers who wish to adopt cork substitutes for fine wines. This paper also offers insight into grappling with the implementation of problem solutions; shows why desirable solutions may not always be practical; and provides insight into why conflicting intrafirm departmental viewpoints, consumer expectations, and the competitive environment in which the firm or industry operates, can combine to lead the marketer to reject money‐saving superior product innovations. Preliminary work indicates that consumers reject label message conditions as a means of achieving acceptance of cork alternatives. The main objective of future research should therefore be to provide specific findings on how much positive and negative impact is likely to occur by changing the product design.

Empirically compares the emphasis given to writing topics by business communication textbooks and business communication professors with the writing topics that accounting practitioners believe are most important. Addresses the questions: (1) Is there an agreement between the perceptions of accounting executives concerning the importance of certain written communication topics and the space devoted to those topics in the business communication textbooks most commonly used by undergraduate accounting students? (2) Are business communication professors teaching accounting students the writing skills that accounting executives perceive to be the most important? Findings indicate that the business communication courses taken by accounting majors are not emphasizing the writing topics that accounting practitioners believe to be most vital to accountants. The implication is that these courses may not be teaching accounting students the practical writing skills they will need on the job.