In the preface, Professor Bedford comments on the success of the department, citing “the success of the faculty in sensing the ever changing accounting information needs of business, governments, individuals, and other entities of society underlies much of the success of the Department.  Equally important are the continuous actions of the faculty in developing contacts to become aware of those changing attitudes, activities, and aspirations of both preparers and users of accounting information.  The third contributing factor to the long-term success of the Department is the ability of the faculty to translate the accumulated knowledge about information needs and the aspirations of preparers and users of accounting information into concepts, methods, and standards for education students.”