Castellano and Roehm (1977:211) mentioned “the 1971 American Accounting Association Committee Report on Behavioral Science Content of the Accounting Curriculum noted the increasing interest of accountants concerning behavioral science issues and their impact on accounting; the Committee urged academic accountants to begin to incorporate behavioral science materials into accounting curriculum.” They also mentioned the “particular attention [that] was devoted to the problems of behavioral science instruction in accounting classes” in a similar Committee Report issued in 1974 which “concluded that the instructional gap between accounting and behavioral science might be closed through usage of teaching techniques such as laboratory training, simulation, cases, games and independent study.”