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Research Resources:
Subject Research Guides:
Business:
Accounting
A. Standards and Interpretations
These organizations set accounting, auditing, and other standards and are excellent starting points when searching for accepted practices and procedures in accounting and auditing.
I. Standards - United States
- AICPA: American Institute of Certified Public Accountants issues auditing and other standards for the profession, most particularly the Statements on Auditing Standards (DANA, KILMER REF HF 5667 .A546).
- FASAB: Federal Accounting Standards Advisory Board.
- FASB: The Financial Accounting Standards Board sets authoritative standards for the US private sector. FASB Standards and Interpretations are now available online, and also in print. (CAMDEN, DANA, KILMER REF HF 5616 .U5 F552) Emerging Issues Task Force (EITF) materials are available online from June 2004 onwards.
- GASB: The Governmental Accounting Standards Board sets authoritative standards for US government accounting.
- IMA: Institute of Management Accountants publishes Statements on Management Accounting, many of which are available in print.
- PCAOB: Public Company Accounting Oversight Board was created by the Sarbanes-Oxley Act of 2002 and establishes auditing and related attestation, quality control, ethics, and independence standards and rules to be used by registered public accounting firms. Standards are available online and on CCH's Accounting Research Manager (Rutgers-restricted Access).
- SEC: Securities and Exchange Commission administers and enforces the securities laws of the United States including issuing rules and releases regulating financial reporting of public companies. EDGAR documents available at this site.
II. Standards - Rest of the World
- ASB: Accounting Standards Board (United Kingdom).
- CICA: Canadian Institute of Chartered Accountants supports the setting of accounting, auditing and assurance standards for business, not-for-profit organizations and government. It issues guidance on control and governance, publishes professional literature, and represents the CA profession nationally and internationally.
- FRC: The Financial Reporting Council comprises the Accounting Standards Board, Auditing Practices Board, and many other UK accounting bodies.
- IASB: International Accounting Standards Board is the leading promulgator of international accounting standards. Summaries of IASB Standards are also available on their Website. Further information about IASB Standards and other documents are available through the IAS Plus site.
- IFAC: International Federation of Accountants also issues international standards.
- ISB: Independence Standards Board. Although dissovled in 2001, prior ISB standards and interpretations are available here.
III. Interpretations
These sources provide text and interpretation of accounting practice and procedure:
- Accounting Research Manager (Rutgers-restricted Access) from CCH provides the complete authoritative texts of major US and International accounting standards, along with CCH's interpretative guides. The best one-stop shop for accounting material.
- The European Accounting Guide describes the different accounting policies and practices in each country in Europe. (DANA REF HF 5616 .E86 E92)
- The Miller GAAP Guide (Generally Accepted Accounting Principles) is a summary restatement and interpretation of the FASB standards. (DANA, KILMER, CAMDEN REF HF 5635.M633)
- The Miller GAAS Guide (Generally Accepted Auditing Standards) is an overview of common auditing practice. (DANA, KILMER REF HF 5667 .M54)
- The Miller Governmental GAAP Guide covers goverment accounting. (KILMER REF HJ 9731.M54)
- Wiley's Interpretation and Application of International Accounting Standards : IAS is a summary and interpretation of the IASC's international standards. (DANA, KILMER REF HF 5626 .I594)
- CCH Tax Research NetWork (Rutgers-restricted Access) Official government publications on the US and State tax system, along with guides and news from CCH.
B. Handbooks and Dictionaries
- The AICPA Audit and Accounting Manual explains practices, techniques, and procedures. (DANA, KILMER REF HF 5667 .A4B)
- Accountants' Handbook, by Carmichael, Lilien, and Mellman. Vol. 1: Financial Accounting and General Topics; Vol. 2: Specialized Industries and Special Topics. (DANA, KILMER REF HF 5621 .A22)
- Accounting Trends & Techniques is an annual survey of accounting practices from the AICPA. (DANA, KILMER REF HF 5681 .B2 A35)
- Blackwell Encyclopedic Dictionary of Accounting, edited by Rashad Abdel-khalik. Definitions of terms and concepts accompanied by short bibliographies. (DANA, KILMER REF HF 5621 .B54)
- Management Accounting Glossary from the Institute of Management Accountants. (DANA REF HF 5657.4.M33)
C. Accounting Professional Associations
D. Indexes to Accounting Literature
These indexes cover articles and papers published in the fields of accounting and auditing:
- Accounting & Tax Index (formerly in part Accountants' Index, A.I.C.P.A., 1921/23-1991). University Microfilms, 1992-. Quarterly with annual cumulations. A comprehensive list of books, articles, government documents, and professional reports about accounting, auditing and taxation. Includes author, title, and subject access. (CAMDEN Index Area; DANA REF Index Table G, KILMER REF HG5635.A52)
- Accounting Articles. Commerce Clearing House, Monthly. Annotated list of major accounting articles and books. Uses a unique classified subject arrangement with an author index. (DANA BUSINESS REF)
- Accounting Research Network indexes working papers in Accounting
These general business indexes include coverage of the accounting literature:
- Business Source Premier (Rutgers-restricted Access) Extensive full-text or full-image content from over 8,000 sources, including journal, magazines, company profiles, industry reports, and country economic reports.
- Business & Industry (Rutgers-restricted Access) Full-text of many specialized trade publications.
- Factiva (formerly Dow Jones Interactive) (Rutgers-restricted Access) Full-text from over 6,000 business publications, including extensive news coverage.
- LexisNexis Academic (Rutgers-restricted Access) This database has a section on accounting literature, including the full-text of (outdated) Miller Guides, many journals, and FASB documents. Check dates of coverage, because full text is often of older editions of documents. After connecting, click on "Business", then "Accounting".
For information on tax, see:
- CCH Tax Research NetWork (Rutgers-restricted Access) Official government publications on the US and State tax system, along with guides and news from CCH.
You can also consult the Digital Accounting Collection at the University of Mississippi for a large collection of historical accounting journals and documents.
E. Information Servers for Accounting & Taxation
F. Government Sites
G. Careers
I. Career Guides
II. Directories
- The Handbook of Career Opportunities in New Jersey Certified Public Accounting Profession is published on an irregular basis by the statewide professional association. (DANA REF HF 5616 .U5 H23)
- Who Audits America is a semi-annual directory of publicly-traded companies and the accounting firms which audit them. (DANA REF HF 5616 .U5 W5)
- CPA Directory search for CPA's by many criteria
- CPA Finder search for CPA's and accountants
- CPA Firms Search for CPA firms in the US and worldwide
- New Jersey Accountants search via the State's Division of Consumer Affairs
H. Annual Reports
I. United States
The Dana Library has a collection of 10K reports from 1973 to 2002; as well as annual reports for NYSE and AMEX companies from 1966 to 2002. These reports are on CD-ROM from 1989 to 2002 (DANA REF LaserDisclosure Workstation); earlier years are on microfiche. Extracts from 10-K reports and annual reports to shareholders may also be found on Compact D/SEC, a monthly series of CD-ROMs, with annual and quarterly data from 1987 to 2003.
II. Annual Reports - Rest of the World
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