Accounting Research Guide
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Books
UCF Library Catalog
Use the online catalog to locate books in the UCF Libraries. You can search by author, title,
keyword, or subject.
- To search for a person, as AUTHOR or SUBJECT, search
by last name, first name without punctuation; for example:
- Andersen Arthur
- Pacioli Luca
SUBJECT searching requires use of Library of Congress subject headings. Here are
some example subject headings:
- Accounting
- Accounting--Law and legislation
- Accounting--Standards
- Communication in accounting
- Corporations--Finance
- Cost accounting
- Depreciation
- Finance, Public--Accounting
- Financial statements
- Hospitality industry--Accounting
- Industrial management
- Managerial accounting
- Tax accounting
- If you are unsure of the exact title or unsure of the correct Library of Congress subject
heading, try a KEYWORD search using two or three of the most significant
words from the title or subject you are trying to find.
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Periodical Articles
Use the following print indexes and electronic databases to find articles related to accounting. Once you have found the articles you want, in some instances
you will need to check the UCF Library Catalog to determine if we own the periodicals you need.
In addition to the electronic databases listed below, some full-text articles pertinent to accounting topics may be available through these online
services: Academic Search Premier,
and Wiley InterScience.
Articles on advertising, marketing, economics, human resources, finance, taxation, computers,
and over 60,000 companies. Includes information on business conditions, trends, corporate
strategies and tactics, management techniques, company histories, and new product development.
Accounting & Tax Index
Index HF 5601 .A4472 (1992+)
Accountants' Index. Supplement
Index HF 5601 .A4472 (1912/20, 1948/49, 1965/66-91)
Provides citations to articles about virtually every aspect of accounting and taxation.
Related subjects include financial management, compensation, consulting, and the financial
services industry.
Tax analysis, practice tools, primary sources, and news. Includes full-text journals,
Internal Revenue Service (IRS) codes, cases, and forms.
Index HF 5001 .B86 (1958+)
Covers over 800 business and trade journals, some 80 regional and local journals and
newspapers, and business-related articles from over 300 other publications. Topics include
accounting, business, management, industry, world affairs, case studies, technology,
and industry profiles. Continued by
Wilson
Business Full Text (1982+).
Provides articles on such topics as accounting, business, management, economics, finance,
banking, and investment from nearly 3,050 scholarly business journals, including full
text for more than 1000 peer-reviewed business publications.
CCH Accounting Articles
Index HF 5601 .C64 (1971/74, 1985-94, 2002+)
Descriptions of accounting articles published in business periodicals, books, and pamphlets.
Information on domestic and global securities, banking, capital changes, trade regulation,
government contracts, telecom information, technology, federal energy guidelines, transportation
law, products liability, and safety insurance.
Contains federal and state tax laws, rules, regulations, cases, and forms. Includes
full-text articles from several well-known CCH products, such as the Standard Federal
Income Tax Reporter, Federal Estate/Gift Tax Reporter, and U.S. Master
Tax Guide.
Provides citations and abstracts to, and in some instances full text of, articles covering
capital markets, econometrics, economic forecasting, governmental regulations, labor
economics, monetary theory, urban economics, and more.
Retrospective database containing more than 800 full-text scholarly journal titles in
various disciplines. The collection includes issues at least 2-5 years and older.
Sources include newspapers, wire services, magazines, SEC filings, law cases, state
and federal codes, law review journals, and reference works.
Complete text of the Internal Revenue Service (IRS) code and U.S. Treasury regulations,
as well as IRS bulletins.
Full text of articles from more than 350 publications as far back as 1995. Preceded
by the printed index,
Business Periodicals
Index (1958+).
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Key Journals
The following selected periodicals are devoted exclusively to accounting topics. Please note,
however, that many other periodicals not listed here may contain articles about accounting;
thus, the need to consult a periodical database or
index. Current print issues of periodicals to which the Libraries
subscribe are arranged by title on the third floor; print back issues are shelved in the general
collection by call number, while microform back issues are arranged by call number on the third
floor.
The
Accounting Review
Online (1926+ except last 5 years)
General Collection HF 5601 .A6 (1926+)
Publishes articles reporting the results of accounting research and explaining and illustrating
related research methodology.
Behavioral Research in Accounting
General Collection HF5601 .B24 (1989+) (v.3 1991 missing)
Publishes original research related to accounting and how it affects and is affected by individuals and organizations.
C
A Magazine
General Collection HF 5601 .C3 (1978+)
Microfilm HF 5601 .C3 (1974-77)
Covers developments in areas of accounting, auditing, financial management, tax legislation,
and electronic data processing (EDP).
CPA
Journal
General Collection HF 5601 .N53 (Dec.1975+)
Missing: v. 55: no. 5 (May 1985)
Microfilm HF 5601 .N53 (1972-73)
The official journal of the New York State Society of Certified Public Accountants publishes
a variety of articles on accounting, auditing, personal financial planning, and estate
planning.
Journal
of Accountancy
General Collection HF 5601 .J7 (1905/06+)
Missing: v.159 no.5 (1985)
Missing: v. 160 no. 3 and no. 5 (1985)
Add: Missing: v. 175 no. 6 (1995)
Published by the American Institute of Certified Public Accountants (AICPA), with reports
on developments and trends affecting the profession, and articles on management advisory
services, taxation, and accountancy education.
Journal
of Accounting and Public Policy
Online (1982+)
General Collection HF 97 .J66 (1982-2004)
Regularly contains articles on the interaction of accounting with a wide range of disciplines,
including economics, public administration, political science, social psychology, policy
science, and the law.
Journal of Accounting, Auditing & Finance
General Collection Old Series: (1979/1980 -1985)
General Collection Old Series: Missing v.2:no.1 (1979)
General Collection Old Series: Missing v.8:no.1 (Winter 1984)
Microfilm Old Series: (1977/1978 - 1978/1979)
General Collection New Series: (1986+)
Contains papers on a wide variety of topics in the field of accounting research.
Journal
of Accounting & Economics
General Collection HF 5601 .J86 (1979-92)
Missing: v.6 no. 2 (August 1984)
Provides a forum for the publication of economic analyses of accounting problems.
Journal
of Accounting Research
Online (1963+)current year minus 12 months
Online 2001+
General Collection HF 5601 .J75 (1968-2004)
Supplemental material 1980-1984
Microfilm HF 5601 .J75 (1963-69)
Contains peer-reviewed research articles in the fields of empirical, analytic, and experimental
accounting.
Journal
of Business Finance & Accounting
Online (1974+ except last 12 months)
Online: 1997+
Online: 1997 - 2002
General Collection HG 1 .J58 (1974-2004)
Missing: V. 19 no. 4 (June 1992)
Advances both the academic understanding and the professional practice of effective
financial management, control, and accountability.
The National Public Accountant
Online: 1993+
Online: 1995+
General Collection HF 5601 .N335 (1971+)
Missing v.16:no.2 (1971)
Missing v.30:no.5 (1985)
Microfilm HF 5601 .N335 (1956-61)
The official publication of the National Society of Public Accountants, with articles
for accounting and tax practitioners.
Review
of Accounting Studies
Provides an outlet for significant academic research in accounting, including theoretical,
empirical, and experimental work.
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Principles and Standards
http://www.aicpa.org
AICPA -- the American Institute of Certified Public Accountants -- is a national professional
organization for all Certified Public Accountants. Its mission is to provide members
with the resources, information, and leadership that enable them to provide valuable
services in the highest professional manner to benefit the public as well as employers
and clients. The site provides numerous links to career resources, standards, accounting
and business news, and the CPA examination.
AICPA Professional Standards
Reference HF 5667 .A33 2005
Published by the American Institute of Certified Public Accountants (AICPA). Volume
1: U.S. auditing standards and attestation standards; Volume 2: Accounting and review
services, code of professional conduct, bylaws, international accounting, consulting
services, quality control, peer review, tax services, personal financial planning, and
continuing professional education.
http://www.investopedia.com
An organization formed in 1984 to provide assistance with timely financial reporting.
This group consists mainly of accountants from large public firms, but it also includes
the chief accountant of the SEC on its board. The main purpose of the task force is
to identify emerging issues and resolve them with a uniform set of practices before
divergent methods arise and become widespread.
http://www.fasb.org
The mission of the Financial Accounting Standards Board is to establish and improve
standards of financial accounting and reporting for the guidance and education of the
public, including issuers, auditors, and users of financial information.
The FASB Standards may be found in the database
CCH Internet Business
and Finance Research NetWork. Select the securities button, then select SEC
Accountants Module, then select Financial Accounting Standards.
These standards are also in print. The FASB publications below are published irregularly
and are listed by the name they are typically known as:
- Standards -- Reference HF 5616 .U5 A35
- Original Pronouncements -- Reference HF 5616 .U5 F57 2002
- Discussion Memorandums -- General Collection HF 5601 .F52 [date]
GAAP: Interpretation and Application
General Collection HF 5616 .U5 G33
Lists all GAAP pronouncements with interpretations and applications of the authoritative
accounting literature. Includes both AICPA Accounting Standards Executive Committee
Statements of Position and the Emerging Issues Task Force Abstracts.
http://www.gasb.org
The mission of the Government Accounting Standards Board is to establish and improve
standards of state and local governmental accounting and financial reporting that will
result in useful information for users of financial reporting that will result in useful
information for users of financial reports and guide and educate the public, including
issuers, auditors, and users of those financial reports.
Interpretation and Application: Ultimate Accountants' Reference: including GAAP, IRS
& SEC regulations, leases, and more.
General Collection HF 5616 .U5 B713
Covers accounting regulations for all aspects of the financial statements, accounting
management reports, management of the accounting department including best practices,
control systems, and the fast close. Also addresses financing options, pension plans,
risk management, mergers and acquisitions, and taxation topics.
Miller GAAS Guide
Reference HF 5667 .M514
A comprehensive restatement of standards for auditing, attestation, compilation, and
review.
http://www.pcaob.com
The PCAOB is a private-sector, non-profit corporation, created by the Sarbanes-Oxley
Act of 2002, to oversee the auditors of public companies in order to protect the interests
of investors and further the public interest in the preparation of informative, fair,
and independent audit reports.
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Looseleaf Services
Federal Tax Coordinator 2d
Topically arranged and contains cites to relevant code sections, statutes, cases and
rulings. A Topic Index volume provides access to the arrangement through narrow and
broad topic listings. The Finding Tables volume provides indexing by IRS Code section,
regulation number, treasury decision number, revenue ruling number, and case name.
Modern Accounting and Auditing Checklists
Reference KF 1357 .M63
A checklist of requirements necessary for major aspects of accounting and auditing,
including taxation, pension, billing, and much more.
Standard Federal Tax Reporter
Reference HJ 4652 .C36
Arranged by IRS Code section and includes the text of the Code as well as annotations
discussing relevant cases and rulings. In addition, brief explanations of the Code provisions
and some legislative history are provided. Also included with the set are a New Matters
volume (containing an index to the new material that has been filed since the last update
to the general index, along with new revenue rulings and other new materials) and a
Citator volume (used to determine if cases or rulings are still valid as well as where
such cases or rulings might be discussed in the text of the service). Also available
online through the
CCH Internet Tax
Research NetWork .
Tax Accounting
Reference KF 6314 .A94 I982
Comprehensive analysis of the accounting methods and periods available for tax purposes
with in-depth explanation of their tax advantages and disadvantages. Details the requirements
for electing, using or changing a method to ensure effective tax planning.
Tax Court Reporter
Reference HJ 4652 .C363
Tax Management Weekly Report
A weekly source for information on legislative, regulatory, judicial, and policy developments
from the U.S. Department of the Treasury, the Internal Revenue Service, the courts,
and Congress. Also provides articles on new and emerging areas of taxation.
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Definitions and Summaries
Accounting dictionary. English-Spanish, Spanish-English, Spanish-Spanish = Diccionario de contabilidad. Inglés-Español, Español-Inglés, Español-Español
Online in: NetLibrary
Reference: HF5621 .S26 2003
This bilingual dictionary offers not only English– Spanish and Spanish– English translations of accounting terms but also a Spanish– Spanish section correlating the different terms used in major Spanish-speaking countries.
http://www.nysscpa.org/prof_library/guide.htm
This site from the New York State Society of CPAs contains a glossary of accounting
terms to help understand financial reports. Acronyms are both abbreviated and defined
while related terms are cross-referenced.
Auditor's Dictionary: Terms, Concepts, Processes, and Regulations
Online in: Net Library
Reference: HF5667 .O6728 2004
International in scope, the entries area fully cross-referenced, with precise definitions and examples of usage.
This dictionary also features separate sections dealing with non-English terms, acronyms and abbreviations, relevant legislation, and more.
The Blackwell Encyclopedia Dictionary of Accounting
Reference HF5621 .B54 1998
Provides definitions and explanations of key concepts in accounting. The text includes
entries ranging from extended explorations of major topics to short definitions of terms.
Dictionary of Accounting and Finance
Reference HF 5621 .B76 1993
Intended as a work of reference for those studying the literature of accounting and
finance, and for the reader of the financial press. It seeks to define as many as possible
the terms likely to be encountered in these sources.
Dictionary of Accounting Terms
Reference HF5621 .S54 2005
General areas covered include financial accounting, managerial and cost accounting, auditing and financial statement analysis, and
information technology (IT) terms. Also included are many terms from related business disciplines that the accountant must know, such as finance, personal finance,
investments, Internet, economics, quantitative tools, and international business.
Key Concepts in Accounting and Finance
Reference HF 5621 .S88 2004
All major concepts, terms, theories and theorists are incorporated and cross-referenced.
Additional reading and Internet research opportunities are identified. The more complex
terminology is clarified with numerous diagrams and illustrations. Entries arranged
alphabetically and the book defines almost 600 key terms.
Kohler's
Dictionary for Accountants
General Collection HF 5621 .K6 1983
The authoritative dictionary of accounting, defining over 4,500 terms and concepts in
the field. Definitions vary from a sentence or two to several pages and are supplemented
with graphs, charts, statistical formulas, and computations.
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Handbooks
Accountants' Handbook
Accountants' Handbook Vol 1, Financial Accounting and General Topics online
in:
NetLibrary
Accountants' Handbook Vol 2, Special Industries and Special Topics online in:
NetLibrary
General Collection HF 5621 .A22 1991
A reference source that provides answers to questions on accounting and financial reporting
asked by accountants, auditors, bankers, lawyers, financial analysts, and other preparers
and users of accounting information.
Accounting Handbook
General Collection HF5635 .S586 2006
Arranged by subject, with accounting rules, guidelines, ratios and formulas, techniques,
procedures, practical applications, and graphs and charts.
Accountant's Handbook of Information Technology
General Collection HD 30.2 .B65 1997
The focus is five-fold with regard to information technology: concise definitions and
explanations, practical examples, useful data, checklist of features to look for in
a particular type of software, and sources of additional, more specialized information.
Corporate Controller's Handbook of Financial Management
General Collection HG4026 .S486 2001
A "how to" book geared toward the contemporary financial manager. Covers all aspects
of the controller's and financial manager's jobs, including accounting and financial
reporting, managerial analysis and planning, tax planning, implementation of corporate
policies, and treasury functions.
Federal Accounting Handbook: Policies, Standards, Procedures, Practices
General Collection HJ9801 .T528 2007
Encompasses all recent revisions, including the changes by FASB and the Chief Financial
Officers Act. Written in non-technical language for both the professional and non-professional.
GAAP Handbook of Policies and Procedures
General Collection HF 5626 .G3 2002
Provides guidance in resolving issues and problems in applying GAAP (Generally Accepted
Accounting Principles). Content includes rules, policies, and procedures applicable
for accountants working for accounting firms as well as private accountants working
for any size business.
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Directories and Firms
http://cpafirms.com
The largest and most complete accounting firm directory on the Internet. The objective
of the web site is to present the address for (and link to) as many Certified Public
Accountant firm web sites as possible.
http://www.deloitte.com
http://www.ey.com
http://www.igaf.org/
The association provides member firms with the tools and resources they need to furnish a broad spectrum of efficient, cost-effective accounting, auditing, and management services to clients around the globe.
http://www.kpmg.com
http://www.pwc.com
Who Audits America
Reference HF 5616 .U5 W5
A directory of publicly-traded companies and the accounting firms who audit them.
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Internet Sources
Associations/Professional Interest
http://www.aicpa.org/
The American Institute of Certified Public Accountants establishes professional standards. It assists members in continually improving their
professional conduct, performance and expertise. The association monitors the performance of certified public accountants to make sure current standards and
requirements are met.
http://aaahq.org/
The American Accounting Association promotes worldwide excellence in accounting education, research and practice.
http://www.awscpa.org/
The American Woman's Society of Certified Public Accountants is a national organization dedicated to serving all women CPAs.
The organization provides a supportive environment and valuable resources for members so they can achieve their personal and professional goals through various
opportunities including leadership, networking and education.
http://www.natptax.com/
The National Association of Tax Professionals is dedicated to excellence in taxation.
This organization was formed to serve professionals who work in all areas of tax practice. Members include individual practitioners, enrolled agents, accountants,
CPAs, attorneys, and financial planners.
http://www.nasba.org/
The National Association of State Boards of Accountancy identifies researches and analyzes major current and emerging issues.
With relationship to state boards of accountancy, the association strengthens and maintains communication with state boards to facilitate the exchange of ideas and
opinions. Finally, it develops and fosters relationships with organizations that impact the regulation of public accounting.
http://www.nabainc.org/
The National Association of Black Accountants, Inc. is involved in expanding the influence of minority professionals in the fields of
accounting and finance. It works to promote and develop the professional skills of its members.
The association encourages and assists minority students in entering the accounting profession.
It also provides opportunities for members to fulfill their civic responsibility and ensures long-term financial stability.
Finally, the National Association of Black Accountants, Inc. Provides adequate resources to implement chapter, regional, and national programs.
http://www.ifac.org/
The International Federation of Accountants is a global organization for the accountancy profession. This association develops international
standards on ethics, auditing and assurance, education, and public sector accounting standards. It also issues guidance to support professional accountants in
business, small and medium practices, and developing nations.
http://www.imanet.org/
The Institute of Management Accountants is the leading professional organization devoted exclusively to management accounting and
financial management. Its goals are to help member develop both personally and professionally by means of education, certificate, and association with other
business professionals.
http://www.theiia.org/
The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate, and principal educator.
Members work in internal auditing, risk management, governance, internal control, information technology audit, education, and security.
http://www.fma.org
Financial Management Association International is the global leader in developing and disseminating knowledge about financial decision making.
http://www.eaa-online.org/
The European Accounting Association aims to link together the Europe-wide community of accounting scholars and researchers, to provide a
platform for the wider dissemination of European accounting research, and to foster and improve research.
The EAA has established a secure and developing series of networks that bring together all accounting researchers interested in a wider
European concept of their subject and research interests.
Other Internet Sources
http://www.accountingnet.com
Contains accounting news, updates, and guides to tax and accounting resources on the
Web. There is a special section for accounting students.
http://www.cpanet.com
Includes over 800 links to various accounting related web sites for accounting professionals.
Maintained by a practicing Certified Public Accountant.
http://www.irs.gov
Has a wide variety of links to pertinent tax information, as well as forms, instruction
booklets, and regulations.
http://accounting.rutgers.edu/raw/
Provides access to accounting materials for scholars, practitioners, educators, and
students. Includes educational materials and documents from the American Accounting
Association, one of the largest accounting networks on the Internet.
http://wwwtaxsites.com/
A comprehensive index of tax and accounting resources on the Internet. Includes links
to state and local tax sites, the IRS, and Federal tax law.
http://www.sec.gov
Contains many useful links to regulations concerning business auditing and also the
full text of company filings.
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International
The History of Accounting: an International Encyclopedia
Reference HF 5605 .H573 1996
An encyclopedic reference to more than 400 topics important to accounting practice and
thought. The entries cover a broad range of topics, from accounting and economic concepts
to accounting practices in different countries. Biographical sketches of individuals
important to the profession and historical profiles of accounting organizations. There
are entries for many court cases. The globalization of accounting is reflected in the
book's entries plus the book also contains a thorough index.
International Accounting and Finance Handbook
General Collection HF 5686 .I56 H36 1997
A useful reference guide that aids those who have international business and financial
interests. Provides an in-depth look at the international dimensions of accounting,
reporting, control, and finance, and highlights major differences in accounting principles
around the world.
International Dictionary of Accounting Acronyms
Reference HF 5621 .M677 1998
A comprehensive reference that defines almost 2,000 confusing acronyms casually used
by the media and other professionals. Completely cross-referenced.
http://www.taxsites.com/international.html
This web site discusses tax issues specific to a particular country and general tax
issues that affect countries throughout the world.
Transnational Accounting
Reference HF 5626 .T72 2001
The definitive guide to accounting standards in 21 countries and entities throughout
the world. Written by a team of leading experts, this authoritative reference source
offers easy access to the latest procedures and regulations throughout the world, as
well as guidelines for their application in a range of business settings.
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Ask a Librarian
If you have questions or need additional assistance,
Ask a Librarian, call the Reference Department at (407) 823-2562, or e-mail
the Department at askalibrarian@mail.ucf.edu.
The library liaison for Accounting is Hal Mendelson, Assistant Librarian,
hmendels@mail.ucf.edu.
22 June 2006
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