Access

You are not currently logged in.

Access your personal account or get JSTOR access through your library or other institution:

login

Log in to your personal account or through your institution.

If you need an accessible version of this item please contact JSTOR User Support

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

Thomas E. Kida and Donald W. Hicks
The Journal of Economic Education
Vol. 13, No. 2 (Summer, 1982), pp. 40-46
Published by: Taylor & Francis, Ltd.
DOI: 10.2307/1182618
Stable URL: http://www.jstor.org/stable/1182618
Page Count: 7
  • Download ($44.00)
  • Cite this Item
If you need an accessible version of this item please contact JSTOR User Support
Economic versus Accounting Income: The Impact of Education on Students' Concepts
Preview not available

Abstract

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 the income concept from an accounting procedural approach. The question is raised whether accounting majors might not benefit from additional training in economic theory beyond a basic principles course to broaden their approach to "theoretical value-based concepts."

Page Thumbnails

  • Thumbnail: Page 
40
    40
  • Thumbnail: Page 
41
    41
  • Thumbnail: Page 
42
    42
  • Thumbnail: Page 
43
    43
  • Thumbnail: Page 
44
    44
  • Thumbnail: Page 
45
    45
  • Thumbnail: Page 
46
    46