The paper sets out two adjustments for taxation data when income distribution is relevant. The adjustments are used on income series for primary producers and wholesale-retail trading and results compared. Little difference is found between the two income series though the latter, years show the...

The purpose of accounting is two-fold. First to record and summarize economic transactions for a given period, and second to interpret the account as an aid for making management decisions. Before we examine a more rational blend of the two ingredients of accounting it is necessary to examine...

Queensland Department of Primary Industries and University of Queensland Stochastic-computerised-activity-budgeting (SCAB) facilitates and extends the traditional gross margins analysis for sheep activities. SCAB is one of the very few computerised management aids so far developed for Australian...

The aims of this study were (a) to attempt to develop a quarterly model to explain aggregate farm investment in Australia, and (b) to examine the concept of the implicit rental price of capital services as a method of taking account of taxation concessions in an investment equation.

In February 1962 the Council of the Australian Agricultural Economics Society appointed a sub-committee to report on the present state of farm financial statistics in Australia and to recommend desirable improvements. The aims in calling for this report were twofold: (a) Members of the Society...