TRENDS
Why Accounting? Questions and The Evolution of Accounting Concepts
Susan Crosson, Emory University

ARTICLES
Analyzing Overhead Variance Without Utilizing a Single Formula

James M. Emig, Villanova University
Robert P. Derstine, West Chester University
Thomas J. Grant, Kutztown University

TEACHING CASES
A Practice Set for Use With the Cognitive Apprenticeship Approach to Teaching Introductory Accounting and Tests of its Effectiveness

Joseph C. Ugrin, Kansas State University
Katherine Wood, Kansas State University

TEACHING TECHNIQUE
Teaching Process Costing
Ronald R. Rubenfield, Robert Morris College

Using The Seiler Model for Standard Costs Variance Analysis
Carl Brewer, Sam Houston State University
Gloria Grayless, Sam Houston State University
Linda Sweeney, Sam Houston State University