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March 18, 2026The Accounting Review

That Thing Which the Accountant Calls Income.

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Authors

GHGeorge R. HusbandWayne State College

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Implication

This article examines the concept of income in historical accrual accounting, suggesting clearer definitions are needed.

Key Points

  • To explore the variable concept of income and identify shortcomings in its definition within historical accrual accounting.
  • Analyzes the conceptual framework of income in accounting.
  • Examines historical practices in accrual accounting.
  • Assesses variations in accounting procedures and computation methods.
  • Income is often seen as specific and accepted in the context of historical accounting.
  • Current definitions may inadequately address the broader economic understanding of income.
  • Cash effects are emphasized over technical increases in equity.

Cite This Study

George R. Husband (1946) studied this question.

synapsesocial.com/papers/69ba434a4e9516ffd37a4585https://doi.org/10.2308/tar-7050145
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1ACCRETION CONCEPT OF INCOME.1963
  2. 2THE DEFINITION AND MEASUREMENT OF INCOME.1940
  3. 3ECONOMIC AND ACCOUNTING CONCEPTS OF INCOME.1961
  4. 4INCOME AND ITS MEASUREMENT.1935
  5. 5THE MEASUREMENT AND ADMINISTRATION OF INCOME.1949