Accounting 

See also: Banking/Finance | Taxation

Databases and Indexes to Journal Articles in Accounting

See also: Databases and Indexes: Business

See especially:

LexisNexis Academic -

Coverage: Indexing coverage varies for the 6,000 information resources included, with full-text content for some titles beginning 1980 or earlier; most titles indexed from the 1990s Brief Description: LexisNexis Academic provides full-text access to nearly 6,000 information resources including newspapers, news magazines, wire services, and transcripts of major radio and TV broadcasts. Tools Available: LexisNexis Wiki for Higher Education: Academic has research help by topic and search tips.

Accounting Literature Index. (Jean Louise Heck et al. eds.) 2nd ed. McGraw-Hill, 1992. (Reference Z7164.C81 A23 1992)

Comprehensive listing of tables of contents of 29 major accounting journals from their beginnings through 1988. An author listing is included. Nearly all titles indexed are available in the IPFW library.

Accounting Research Directory. 3rd ed. Wiener, 1994. (Reference Z7164.C81 B884 1994)

Complete indexing for seven leading accounting journals issued between 1963 and 1992 (Accounting Review, Accounting Organizations and Society, Auditing, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, Journal of Accounting, Auditing, and Finance). Section I is arranged by author. Section II is organized into four subject categories with subdivisions.

Internet Sites

Accounting Web Sites (compiled by the American Accounting Association)

AuditNet.org

More than 300 Internet resources for auditors, accountants, and financial professionals are listed.

Rutgers Accounting Web

Tax and Accounting Sites Directory

This site provides directories of associations, state accountancy boards, certification information and software vendors.

Accounting Standards

Note: For an explanation of the various levels and types of standards, see Steven Rubin's article "The House of GAAP." (Journal of Accountancy, June 1984, pp.122-128).

American Institute of Certified Public Accountants (AICPA)

Financial Accounting Standards Board

Government Accounting Standards Board

International Accounting Standards Committee

Miller GAAP Guide - Latest edition in Lexis-Nexis Academic Universe

AICPA Audit and Accounting Manual as of June 1, xxxx. AICPA, annual. (REF HF5667 .A55)

"Explains and demonstrates useful techniques and procedures for conducting audit, review, and compilation engagements from planning to internal control to accountants' reports."

AICPA Professional Standards As of June 1, xxxx. 2v. AICPA, annual. (Reference HF5667 .A552)

"Currently effective pronouncements on professional standards issued by the American Institute of Certified Public Accountants."

AICPA Technical Practice Aids As of June 1, xxxx. AICPA, annual. (HF5616.U5 A585)

"All outstanding AICPA Statements of Position and Practice Bulletins. . . . In addition, it includes a nonauthoritative section which contains a selection of audit and accounting questions answered by the staff of the AICPA Technical Information Service."

Codification of Statements on Auditing Standards, Numbers 1 to 87. AICPA, 1999. (Reference HF5667 .A55 1999)

Reprint of the auditing part of AICPA Professional Standards.

Financial Accounting Standards Board. Current Text, Accounting Standards As of June 1, xxxx. FASB, annual. (Reference HF5616.U5 A35)

"Presents standards generally applicable to all enterprises as well as specialized standards applicable to specific industries. . . . Arranged alphabetically by subject, and fully indexed."

Financial Accounting Standards Board. Original Pronouncements. Accounting Standards as of June 1, xxxx. Wiley, annual. (Reference HF5616.U5 A36)

Volume I are statements of financial accounting standards issued by the FASB from its inception in 1973 through June 1. "Contains the original text of accounting standards pronouncements with supersession and amendments clearly noted." Volume 2 are materials issued by the AICPA Accounting Research Bulletin, the Accounting Principles Bulletin and others.

Index to Accounting and Auditing Technical Pronouncements As of July 1, 1979. AICPA, 1979. (Reference Z7164.C81 I285 1979)

"Provides a cumulative index of authoritative and semiauthoritative accounting and auditing pronouncements from a wide variety of sources" arranged by subject. Sources include the AICPA, the Financial Accounting Standards Board, the Securities and Exchange Commission, and others.

International Accounting and Auditing Standards As of October 1, 1988. AICPA, 1988. (Reference HF5635 .A478)

Dictionaries and Encyclopedias

Accounting Handbook. (Joel G. Siegel and Jai K. Shim, eds.) 2nd ed. Barron's, 1995. (Reference HF5635 .S586 1995)

Includes an extensive dictionary of accounting terms (over 2,500) as well as articles on such topics as financial statements, financial reporting requirements, management and cost accounting, financial statement analysis and more.

Blackwell Encyclopedic Dictionary of Accounting. (Kashad Abdel-Khalik, ed.) Blackwell, 1998. (Reference HF5621 .B54 1998)

History of Accounting: An International Encyclopedia. (Michael Chatfield and Richard Vangermeersch, eds.) Garland, 1996. (Reference HF5605 .H573 1996)

Directories and Biographical Sources

See also: Taxsites' Firms and Employment

Indiana CPA Society Membership Directory, 1995-1996. Indiana CPA Society, 1995. (Reference HF5601 .I5)

Handbooks and Statistical Information

Accountants' Handbook. (LeeJ. Seidler and D.R. Carmichael, eds.) 6th ed. Wiley, 1981. 2v. (Reference HF5621 .A22 1981)

Accounting Desk Book: The Accountant's Everyday Instant Answer Book. 11th ed. (Tom Plank and Lois R. Plank) Prentice-Hall, 2000. (Reference HF5635 .B668 2000)

Business Failure Record: A Comparative Analysis of Geographic and Industry Trends in Business Failures in the United States. Dun & Bradstreet, annual. (Reference HG3766 .D88)

Includes failure trends since 1926. For the current year, provides failure distribution by liability size, by state and regions, by 25 largest cities, and by industry. Also indicated are the causes of business failure.

Journals in Accounting

Cabell's Directory of Publishing Opportunities in Accounting. 8th ed. Cabell, 2000. (Service Desk [18], Reference H91 .C233)

International Guide to Accounting Journals. (J. David Spiceland and Surendra Agrawal, eds.) 2nd ed. Wiener, 1993. (Service Desk [18] Reference Z7164.C81 S772 1993)

Over 300 accounting journals are listed and described. The purpose of this publication is to help researchers find appropriate outlets for their work.

Note: This is a highly selective list of key journals available in IPFW's Helmke Library. For additional titles, check the IUCAT Catalog (Indiana University's online library catalog).

Accounting and Business Research. (Periodicals HF5601 .A25)

Auditing: A Journal of Theory and Practice. (Periodicals HF5667 .A79)

CPA Journal. (Periodicals HF5601 .N4)

Internal Auditor. (Periodicals HF5667 .I52)

Journal of Accountancy. (Periodicals HF5601 .J7)

Journal of Accounting and Public Policy. (Periodicals H97 .J66)

Journal of Accounting, Auditing and Finance. (Periodicals HF5601 .J73)

Journal of Accounting Literature. (Periodicals HF5601 .J74)

Journal of Accounting Research. (Periodicals HF5601 .J75)

National Public Accountant. (Periodicals HF5601 .N27)

Practical Accountant. (Periodicals HF5601 .P65)

Professional and Trade Organizations

See also: Taxsites' Accounting Associations

American Accounting Association

American Institute of Certified Public Accountants (AICPA)

American Society of Women Accountants

Association of Government Accountants

Financial Accounting Standards Board

Financial Executives Institute

Government Accounting Standards Board

Indiana CPA Society

Institute of Internal Auditors

International Accounting Standards Committee

National Society of Accountants