This study is an attempt to determine the effects of proximity to a large urban center on selected changes in agriculture.

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.

The purpose of this study is to determine the impact of the Second World War upon the agricultural economy of Henderson County, Texas, with primary emphasis upon the economic and social changes brought about by wartime conditions during the years 1940 through 1945.