Economic Versus Accounting Income: The Impact of Education on Students' Concepts

A study of differences in approach to value and income concepts by students with and without formal accounting education is presented by Kida and Hicks. They found that students without accounting training tend to regard income as a change in value and well-being; those with accounting tend to view...

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Bibliographic Details
Published in:	The Journal of economic education Vol. 13; no. 2; pp. 40 - 46
Main Authors:	Kida, Thomas E., Hicks, Donald W.
Format:	Journal Article
Language:	English
Published:	Washington, D.C., etc Taylor & Francis 01-07-1982 Heldref Publications Helen Dwight Reid Educational Foundation, etc Taylor & Francis Inc
Subjects:	Accounting interpretations Accounting methods Accounting policies Accounting systems Cognitive Processes Conventions Economic costs Economic value Economics Economics Education Education Feedback (Response) Financial accounting standards Historical cost Historical cost accounting Income approach Inventory Motor Vehicles Questionnaires Replacement value Resistance to Change Students Training Well Being
Online Access:	Get full text
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