The problem with which this study is concerned is that of determining income concepts employed by members of the agricultural sector to determine change in equity of the owner of an entity. A secondary purpose was an investigation of the factors which influenced the decision model selected to determine income. Major findings of the study indicated that financial data is used differently by members of the sector and the accountant. Respondents did not agree among themselves about the information that should be used in income measurement, nor were they consistent in use of a given concept. Finally, evidence was presented which indicated that changes in terms used to ask for change in equity leads to different responses.

This research was designed to investigate whether or not there are significant positive relationships between the total number of reasons production employees cite for staying with an industrial firm and measures of both job performance and job satisfaction. In addition, this study sought relationships between employee work values and both job performance and job satisfaction. Significant positive correlations have been established for tribalistic and existential values with production worker job performance. Further, significant positive correlations were shown for conformist values, and negative correlations for manipulative values with both job satisfaction and with the total number of reasons cited for staying with the firm. This study gives support to a situational theory of work motivation in which both job performance and satisfaction are dependent on the strength of employee job inertia.