PAGE FOUA .: TUNE IN TO TO Flp. OUT,. ..-. PROF. - ADVISES . COLLEAGUES University Park, Pa. In the view of at least one aspiring author, the college professor who turns out textbooks from the comfy confines of his campus may not be adequately tuned in to the 'professional world about him. What's more, there is every reason to believe that members of the professional community apparently fail to realize this or may care even less. "There is a great gulf between the practitioners and the academ ician," says. Dr. Ronald M. Cope land, associate professor of ac counting at The Pennsylvania State University. "The practitioner doesn't read college texts and the academic ian doesn't know what's going on in the field. In accounting, for example, the professor and the professional often work independ ently of each other and seldom communicate. "While accounting obviously is my veciaity, 1 feel safe in ven turing the same can be said for other specialized fields such as law, medicine, or history." Dr. Copeland became interest ed in the situation when he and two colleagues began collaborat ing on an advanced accounting text. Along the way he found: "Much of the information con tained in current accounting text books bears no relationship to current accounting thought or practice. "Most advanced texts contain at least one section or chapter that's pure nonsense in that it focuses attention on a state that never existed hi American ac counting practices." At the outset, Copeland wants one point to be unequivocally "Roughly 90 per cent of what you find inmost texts is relevant and pertinent," he says. "What, I'm talking about is that 10 per cent off the top, material that is irrelevant or outdated. We've got to stop wasting a kid's time by exposing them to archaic mater ial." THE HIGHACRES COLLEGIAN To 'document his position, Dr. Copeland points to the account ing profession's statement of af fairs, an inventory of an indivi dual's assets and liabilities in bankruptcy proceedings. "The form designated in all advanced texts was derived from the fonn used in England in the early 1800's," he explains. "This is because our ilea American ac countants and textbook writers were from England. "But in England this form, was required by law. In America it wasn't, never has been, and isn't used: Yet, in texts, writers are still going back to the original English form and nobody's ap parently bothered to question it." Copeland cites a variety of rea- sons for the discrepancy, he's dis covered between accounting texts and acounting practice. "The wide range of topics cov ered by authors of advanced - texts require they rely on secondary sources of information since pri mary data often is unavailable," he observes. "It is highly unlikely a single author, no matter how exper ienced, is familiar with all the topics he discusses. He tradition ally accepts what someone else wrote before him." Another factor, he continues, is that much of the material in latter day textbooks is there pri marily because it is referred to professional accounting examina tions. What apparently is overlooked, Dr. Copeland maintains, is the consideration that the test more likely than not refers to the ma terial simply because it appears in earlier texts. And finally, there's that com munication gap between the aca demic and professional account ing communities. "The academician may not ev en be aware of the issues and concerns confronting practition ers at the operating level while practicing accountants may not wish to become involved in the philosophical arguments lofted from the ivory tower," Dr. Cope land says. • . , . • • • S. G. A. ELECTION . . APRIL :t-1 , .'1131.ir:• J . 7 .4 • • FISHING FUN IF University Park, Pa. —, If fish ing for fun is your bag, then you'd probably be interested in knowing if, your fish has more lives than a cat or just how smart he really is. And that's exactly what re searchers at The Pennsylvania State University hope to be able to tell You from a study to be launched with the beginning of the State's trout season in mid- April. "It's generally presumed if you catch a fish and release him, that means he'll be avail able for the next fisherman who comes along," says Dr. R. L. Butler, associate professet of zoology at the University and in novator of the research program. "But there are a few studies on hand which indicate that that may not necessarily be true. What we'll be looking for pri marily is whether the trout dies after he's been caught with a fly. "Or if he doesn't, is there any limit on the number of times he can be caught? Does he learn to avoid the fly after being hook ed two or three times? How good is his memory? Can he no longer be taken?" The research, to be sponsored by Trout Urlirnited, a national ang:ling organization headquart ered in Denver, Colo., is to be conducted on truce Creek about APRIL THEY SURVIVE 20 miles from, the Penn State caminls, near Colerain State &Me 500 wild trout will be taken from the creek, ;tagged and returned for the experiment. Only 40 fishermen .will be al lowed' to fish along the one- third mile experimental section of the creek It any one time under a special permit to be distributed by the • researchers at the site. "rt's important to note__ that this will be a population of wild trout, fish which were spawned and grew up in the stream anti • have not been exposed to the' artificial effects of a fish. hatch-.; ery," Dr. Butler emphasizes. "If we find that the fish does not die after being caught, we'll be looking to learn if the frequen cy of the cate'h has any effect on the growth of the trout," he con tinues. "We also , should be able to determine what part of the ex perimental population doesn't participate in the catch or. whe ther the age, experience, even the sex of the angler has any thing to do with his success in fishing for fun." Even though he hasn't fished himself for almost five years— "lt's a matter of time," he says Dr. Butler has been an avid fisherman and still retains a deep appreciation for the sport.
Significant historical Pennsylvania newspapers