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March 18, 2026The Accounting Review

Reformulation of the Concepts of Capital and Income in Economics and Accounting.

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Authors

FFFrank A. Fetter

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Overview

Analysis of capital and income concepts reveals differing views in economics and accounting, suggesting a needed alignment.

Key Points

  • This article explores the relationship between capital and income in economics and accounting, focusing on their definitions and implications.
  • Examined current accounting literature
  • Identified divides in opinions regarding economic and accounting concepts
  • Analyzed the practical challenges faced by accountants
  • Accountants feel economic concepts may not apply well to accounting
  • Income consistently relates to capital in both fields
  • Awareness of economic conceptions is essential for effective accounting practice

Cite This Study

Frank A. Fetter (1937) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a5560https://doi.org/10.2308/tar-7076581
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Also Consider

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

  1. 1CONCEPTS OF CAPITAL AND INCOME.1937
  2. 2ECONOMIC AND ACCOUNTING CONCEPTS OF INCOME.1961
  3. 3THE CONCEPTS OF CAPITAL AND INCOME IN THE REGULATION OF PUBLIC UTILITIES.1937
  4. 4SHOULD WE DISCARD THE INCOME CONCEPT?1962
  5. 5CONCEPTS OF INCOME UNDERLYING ACCOUNTING.1937