Accounting Research Guide
Contents:
Indexes to accounting literature: web and
print
Web sites
Reference Books
Financial Ratios
CSC Business
Administration Department home page
The following provides some basic resources for Accounting
both in the CSC Library and on the World Wide Web.
Indexes to Accounting literature
Business
Source Premier
Provides full text for nearly 3,800 scholarly business journals, including
full text for more than 1,100 peer-reviewed business publications. Coverage
includes virtually all subject areas related to business, including management,
economics, finance, accounting, international business, and more. This
database provides full text (PDF) for more than 350 of the top scholarly
journals dating as far back as 1922. The database also includes other
sources of full-text information, such as country economic reports from
the EIU, DRI-WEFA, ICON Group and CountryWatch, and detailed company profiles
for the world's 10,000 largest companies.
LexisNexis
Academic
This database provides information in five areas: News, Business, Legal
Research, Medical and Reference. With a few exceptions, all information
is full text, including 10K reports. For business information search using
the News Form. Under Business there is a search section for accounting
literature. In the Reference Section, the World Almanac and Book of Facts
provide information on companies.
Science
Direct
Includes full text accounting, finance and economics journals and encyclopedia.
FirstSearch
(password required)
Twenty five plus databases. Regional Business, Article First, Business/Industry,
etc.
Wall
Street Journal
Online full text available through the ProQuest Newspapers database.
ProQuest
Newspapers online 1986 on.
Minneapolis Star Tribune, Los Angeles Times, New York Times, Wall Street
Journal, Washington Post, and many others.
Journal of Economic Literature
Available on the Web via JSTOR,
FirstSearch
(password required), and in print.
A comprehensive index of economics journal articles, books, book reviews,
collective volume articles, working papers, and dissertations in economics.
Accounting research is included. Full text is available from 1969 to three
years ago in JSTOR (see below), in print (St. Paul Library, Reference
Room) 1969 to the latest issue, and citation only format through FirstSearch.
Print Index to Accounting literature
Accounting & Tax Index Reference Section, Ref HF 5601 .A42
Provides citations to articles about virtually every aspect to accounting
and taxation.
Financial Ratios
Financial ratios facilitate comparison of companies and industries. They allow researchers to to compare present performance to past performance for a company or industry and by looking at changes over time, trends can be identified and present performance assessed.
Each ratio relates one item on the balance sheet (or income statement) with another. A good description of Ratio Analysis is in Strauss's Handbook of Business Information Ref HF 1010 .M67 2004, p.200-207. Another source is 101 Business Ratios Ref HF5657.4 .G38 1993.
Almanac of Business and Financial Ratios Ref HF 5681 .R25 T68 1999
Measures of operating performance, liquidity, debt servicing ability, profitability, etc. by SIC
RMA Annual Statement Studies Ref HF 5681 .B2 R58
Composite financial data organized by SIC
BizStats.com http://www.bizstats.com
Free access to financial ratios, business statistics and benchmarks, etc.
Web sites
American Institute of Certified Public Accountants (AICPA) http://www.aicpa.org/
Professional association for CPAs. Publications and journals are included
in LexisNexis.
CPA
Journal Home page http://www.cpaj.com/
Table of contents of curent journal is available
& link to archives of journal back to 1989.
Tax and
Accounting Sites Directory http://www.taxsites.com/
Links to fomrs, associations, publishers, rates
and tables, career and legal information. International, federal and state
links.
Standards and Regulations
Financial Accounting Standards Board
(FASB) http://www.fasb.org/
The Board establishes standards for financial accounting. This site includes
full text of FASB Standards as originally issued, with status indicator,
summaries and status of all FASB statements etc.
Governmental Accounting Standards Board
http://www.gasb.org/
Establishes and improves standards of state and local governmental accounting
and financial reporting.
International Standards Accounting Board
(IASB) http://www.iasb.org
An independent, privately funded organization interested in developing
a single set of global accounting standards.
Government Accountability Office (GAO)
http://www.gao.gov/
Formerly the General Accounting Office, the independent investigative
arm of Congress. It studies how the federal government spends taxpayer
dollars.
Federal Accounting Standards Advisory
Board (FASAB) http://www.fasab.gov/
Oversees federal accounting standards.
Public Company Accounting
Oversight Board (PCAOB) http://www.pcaobus.org/default.asp
Private-sector, non-profit corporation created by the Sarbanes-Oxley Act
of 2002 to oversee the auditors of public companies to protect the interests
of investors....
U.S
GAAP http://cpaclass.com/gaap/gaap-us-01a.htm
Financial ratios, sources of U.S. GAAP: Accounting Research Bulletins,
Accounting Principles Board Opinions, FASB Statements of Financial Accounting
Standards, FASB Statements of Financial Accounting Concepts.
U.S. Securities and Exchange Commission
(SEC) http://www.sec.gov/
Provides protection for investors; ensures that the securities markets
are fair and honest; and provides means to enforce securities laws. Laws,
regulations, Edgar database, new regulations, etc.
U.S. Department of the Treasury http://www.treas.gov/
Financial and enforcement agent for the U.S. Government. Formulate and
recommend economic, financial and tax policy.
Reference Books
Accountants' Handbook (2 vols) AICPA CLIC E-book & Ref HF 5621 .A22 2007
Blackwell's Encyclopedic Dictionary of Accounting (CLICNET Net
Library - electronic source)
A Dictionary of Accounting (via Oxford Reference Online)
Encyclopedic Dictionary of Accounting and Finance (Ref HF1001
.S525 1989)
Introduction to Online Accounting & Financial Research Ref HF 5625.7 .I58 2004
International Dictionary of Accounting Acronyms
(CLICNET Net Library - electronic source)
The Ultimate Accountants'
Reference: including GAAP, IRS & SEC Regulations, Leases, and More
(Reference HF5616.U5 B713 2005)
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