Abstract This article presents information regarding the recent studies by members of the American Accounting Association's Committee on National Income. Members of the Committee have been engaged on independent projects of their own choosing and their findings have for the most part been reviewed by the Committee at its several meetings. This does not mean, however, that the ideas of each Committee member have been conformed to a common pattern. It has been the judgment of Committee members that the Committee's activities should continue for some time to come to assume the form of individual explorations within the field, and that the particular topics chosen for investigation and report should at this stage reflect both the individual's background and his immediate field of interest. Each member of the Committee expresses the hope that his paper will be regarded as work in progress and that his analysis and suggestions may aid future Committees in charting their programs.
E. L. Kohler (Wed,) studied this question.