IDEAS home Printed from
   My bibliography  Save this article

The Imagined Dichotomy of Accounting versus Economic Income Concepts


  • Fukui Yoshitaka

    (Aoyama Gakuin University)


Human beings tend to see the world through the lens of dichotomous thinking. Accounting researchers are no exception and are particularly partial to the accounting versus economic income dichotomy. Although the authors of the main paper are more nuanced than usual, their arguments are centered around it nonetheless.

Suggested Citation

  • Fukui Yoshitaka, 2011. "The Imagined Dichotomy of Accounting versus Economic Income Concepts," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-15, October.
  • Handle: RePEc:bpj:aelcon:v:1:y:2011:i:2:n:6

    Download full text from publisher

    File URL:
    Download Restriction: Download restriction for institutions: For access to full text, subscription to the journal is required. Individual readers who register with De Gruyter Online get free access.

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    1. Tsunogaya Noriyuki & Okada Hiromasa & Patel Chris, 2011. "The Case for Economic and Accounting Dualism: Towards Reconciling the Japanese Accounting System with the Global Trend of Fair Value Accounting," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 1(2), pages 1-56, October.
    2. Coase, Ronald H., 1990. "Accounting and the theory of the firm," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 3-13, January.
    3. Radner, Roy, 1972. "Existence of Equilibrium of Plans, Prices, and Price Expectations in a Sequence of Markets," Econometrica, Econometric Society, vol. 40(2), pages 289-303, March.
    Full references (including those not matched with items on IDEAS)

    More about this item


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bpj:aelcon:v:1:y:2011:i:2:n:6. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Peter Golla). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.