Gillett, John; Hiltner, Arthur A.; Elbert, Dennis J.; Gillett, John; Associate Professor, Department of Accounting and Business, University of North Dakota, Grand Forks, ND, 58202; Hiltner, Arthur A.; Professor, Department of Accounting and Buiness, University of North Dakota, Grand Forks, ND, 58202; Elbert, Dennis J.; Professor, Department of Accounting and Business, University of North Dakota, Grand Forks, ND, 58202