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NEW SOURCES OF INCOME FOR ACCOUNTING ASSOCIATIONS

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Date Issued:
1972
Summary:
Accounting associations have been slower to develop non - dues income than have trade and other associations . Thirteen major accounting associations, excluding state C. P. A. societies, indicated that their rate of non-dues income varied directly with the association's membership. Only associations with less than one thousand members failed to conform to this pattern. In 1970, only the accounting associations with a 25,000 membership, or over, attained the level of non- dues income reported by trade and other associations in 1967. The sale of books and other publications was the greatest 1970 source of non-dues income; however , rising revenues from educational and training courses threaten this leadership position . Income from advertising and publication subscriptions increased; but advertising's taxability and the increased association scrutiny by the Internal Revenue Service may reduce emphasis in these areas. The threat of losing tax-exempt status could dempen future efforts to expand non-dues income for accounting associations .
Title: NEW SOURCES OF INCOME FOR ACCOUNTING ASSOCIATIONS.
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Name(s): MCGHEE, ARCHIE.
Florida Atlantic University, Degree grantor
Luing, Gary A., Thesis advisor
Type of Resource: text
Genre: Electronic Thesis Or Dissertation
Date Issued: 1972
Publisher: Florida Atlantic University
Place of Publication: Boca Raton, Fla.
Physical Form: application/pdf
Extent: 63 p.
Language(s): English
Summary: Accounting associations have been slower to develop non - dues income than have trade and other associations . Thirteen major accounting associations, excluding state C. P. A. societies, indicated that their rate of non-dues income varied directly with the association's membership. Only associations with less than one thousand members failed to conform to this pattern. In 1970, only the accounting associations with a 25,000 membership, or over, attained the level of non- dues income reported by trade and other associations in 1967. The sale of books and other publications was the greatest 1970 source of non-dues income; however , rising revenues from educational and training courses threaten this leadership position . Income from advertising and publication subscriptions increased; but advertising's taxability and the increased association scrutiny by the Internal Revenue Service may reduce emphasis in these areas. The threat of losing tax-exempt status could dempen future efforts to expand non-dues income for accounting associations .
Identifier: 13511 (digitool), FADT13511 (IID), fau:10355 (fedora)
Collection: FAU Electronic Theses and Dissertations Collection
Note(s): Thesis (M.B.A.)--Florida Atlantic University, 1972.
College of Business
Subject(s): Associations, institutions, etc
Fund raising
Held by: Florida Atlantic University Libraries
Persistent Link to This Record: http://purl.flvc.org/fcla/dt/13511
Sublocation: Digital Library
Use and Reproduction: Copyright © is held by the author, with permission granted to Florida Atlantic University to digitize, archive and distribute this item for non-profit research and educational purposes. Any reuse of this item in excess of fair use or other copyright exemptions requires permission of the copyright holder.
Use and Reproduction: http://rightsstatements.org/vocab/InC/1.0/
Host Institution: FAU
Is Part of Series: Florida Atlantic University Digital Library Collections.