The Use of Concepts of Income Determination by Members of the Agricultural Sector of the Plains Area of Texas
Description:
The problem with which this study is concerned is that of determining income concepts employed by members of the agricultural sector to determine change in equity of the owner of an entity. A secondary purpose was an investigation of the factors which influenced the decision model selected to determine income. Major findings of the study indicated that financial data is used differently by members of the sector and the accountant. Respondents did not agree among themselves about the information…
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Date:
August 1976
Creator:
Michalka, William J.
Partner:
UNT Libraries