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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.
Stable URL: http://www.jstor.org/stable/1182618
Page Count: 7
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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."
The Journal of Economic Education © 1982 Taylor & Francis, Ltd.