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March 18, 2026The Accounting Review

Feasibility Criteria for Accounting Measures.

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Authors

DMDaniel Lumon McDonald

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Overview

This analysis examines income measurement in accounting, suggesting criteria for effective evaluation.

Key Points

  • The aim is to explore the criteria necessary for defining and measuring periodic income in accounting.
  • Examines conceptual definitions of income and their attributes.
  • Analyzes the translation of conceptual formulations into operational propositions.
  • Assesses human problem-solving structures relevant to accounting.
  • Identifies critical qualitative attributes that contribute to income measurement.
  • Demonstrates a systematic process for resolving specific income determination issues.
  • Reveals connections between accounting measurement and broader problem-solving methodologies.

Cite This Study

Daniel Lumon McDonald (1967) studied this question.

synapsesocial.com/papers/69ba42cf4e9516ffd37a36d6https://doi.org/10.2308/tar-4511758
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