Committee on Internal Measurement and Reporting.

Abstract The article presents a report of the Committee on Internal Measurement and Reporting of the American Accounting Association as of October 1973, which focused on the data gathering stage for the testing of hypotheses in the area of internal measurement and reporting. This report has focused separately on each area in order to highlight these differences. However, it is the opinion of the majority of the Committee members that the most interesting and fruitful research may result when hypotheses combining the technical and behavioral areas are investigated. Hopefully, the discussion in this report has alerted the researcher to at least two important points, which should be considered prior to undertaking research that involves both areas. Additional research in each of the areas may be necessary to create a sufficient knowledge base for formulating meaningful hypotheses, which combine technical and behavioral factors.