Author Type

Graduate Student

Date of Award

1972

Document Type

Thesis

Publication Status

Version of Record

Submission Date

October 2026

Thesis/Dissertation Advisor [Chair]

Luing, Gary A.

Abstract

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 .

Extent

63 p.

Comments

Thesis (M.B.A.)--Florida Atlantic University, 1972.|College of Business|FAU Electronic Theses and Dissertations Collection|Thesis (M.B.A.)--Florida Atlantic University, 1972.

Identifier

FADT13511

Format

pdf

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