Luing, Gary A.

The study investigates and describes the operational characteristics of
businesses engaged in the practice of Landscape Architecture. The data
from which the study was made was gathered by survey, the sample for which
was all those firms carried in the rolls of the American Society of Landscape
Architects . The study describes the income and expense characteristics
of Landscape Architectural firms, the observation being made that
the patterns of income and expense vary for different size firms. These
variances in income and expense patterns will be of interest to anyone
involved in the administration or ownership of a Landscape Architectural
practice.

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 .