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March 18, 2026The Accounting Review

The Measurement and Administration of Income.

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Authors

RWRufus Wixon

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Overview

This article demonstrates the complexities of income measurement and management in accounting, indicating ongoing challenges.

Key Points

  • To explore the complexities involved in measuring and administering income in accounting.
  • Analysis of revenue recognition bases
  • Examination of cost matching against revenue
  • Discussion on the instability of monetary measurement
  • Highlighting the difficulties in accurately measuring income
  • Emphasizing the disconnect between income measurement and asset replacement
  • Indicating the independent nature of income measurement and fund management

Cite This Study

Rufus Wixon (1949) studied this question.

synapsesocial.com/papers/69ba43764e9516ffd37a4bfchttps://doi.org/10.2308/tar-7061953
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Also Consider

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

  1. 1THE DEFINITION AND MEASUREMENT OF INCOME.1940
  2. 2ECONOMIC AND ACCOUNTING CONCEPTS OF INCOME.1961
  3. 3SHOULD WE DISCARD THE INCOME CONCEPT?1962
  4. 4The Nature of Income Measurement.1979
  5. 5Feasibility Criteria for Accounting Measures.1967