Many researchers have questioned the view of accounting as a science. Some maintain that it is a service activity rather than a science, yet others entertain the view that it is an art or merely a technology. While it is true that accounting provides a service and is a technology (a methodology...

This study of operations and services was requested by the Equity Cooperative Livestock Sales Association of Baraboo, Wisconsin. It appraises nearly 20 years of operations following a transition from terminal market and private treaty selling to auction markets. Goal setting, consolidation or...