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The purpose of this study is to find such determinants as economic factors and management`s motivation which affect on the choice of accounting method. The depreciation method consists of declining-balance and straight-line mathod. The constant percetage of declining-balance and straight-line mathod are considered as income decreasing and income increasing depreciation method. The explanatory variables for accounting methods choice are selected sales, debt ratio, manager`s equity ratio, average income of increasing ratio, tax burden ratio, and a type of industry. The dependant variables is used to dummy variables, which 1 for the income increasing method and 0 for the income decreasing method. This study is conducts in two manners. The first tested the choice of accounting to economic factors. The second tested the difference according to a typr of industry. After logit analysis is conducted to test research model, t-test is also conducted additionally. The model of this analysis is as follows ; Y_i = α_i + β_1SALES_i + β_2DEBT_i + β_3MANAGE_i + β_4ΔPROBIT_i + β_5TAX_i + β_6UPJONG_i + e_i where, Depreciation : Yi = 1 for the income increasing method 0 for the income decreasing method. SALES = sales in 1993 DEBT = debt / capital MANAGE = manager`s equity ratio ΔPROBIT = average income of increasing ratio for 1990-1993 TAX = tax burden ratio UPJONG = a type of industry The results of this analysis are as follows; The choice of accounting method is affected by sales and debt ratio. They appeared to significant at 1% level, respectely. The other variables are not significant. In the difference of types of industry, the significant variables are of sales, debt ratio, and average income of increasing ratio, respectely, which has 1% and 10% of significant level, Conclusionaly, this study is the same to preceding study.