This web site is a starting point for doing research on accounting at the Dulaney-Browne Library. It is not intended to be a comprehensive guide. However, the site is intended to help students understand the various accounting sources available and how to begin research on accounting topics. All print sources can be found at the Dulaney-Browne Library unless otherwise stated. The information presented here is intended for college students, who are new to library research or new to the accounting subject matter.
Monographs (books) can be located using the Library Catalog. Following are some examples of subject headings for researching dance topics:
Additional subject terms can be found in the LIBRARY OF CONGRESS SUBJECT HEADINGS.
When searching for people, it is a good idea to do both an author and subject search on their name.
If you are having problems locating information on a person, it may be because you are searching one of their aliases. To find their given name visit the LIBRARY OF CONGRESS NAME AUTHORITIES.
Journal Titles & Indexes (Electronic & Print)
Journals that are accessible via the Internet are listed under the database they are indexed by, while journals that are available in print only are listed separately. Databases that do not have an associated list of journals contain accounting articles but are not limited to accounting only. This is not a comprehensive list. You may need your OCU email username and password to access electronic resources.
- Business Source Complete (EBSCO)
Accounting and Business Research (1982-Present)
Accounting, Business and Financial History (1990-1 year ago)
Accounting Forum (1999-2003)
Accounting Review (1926-Present)
Accounting Technology (1997-2009)
Behavioral Research in Accounting (1989-Present)
Contemporary Accounting Research (1984-6 months ago)
CPA Journal (1993-Present)
CPA Technology Advisor (2004-Present)
Journal of Accountancy (1965-Present)
Journal of Accounting Research (1963-1 year ago)
Journal of Corporate Accounting and Finance (1989-1 year ago)
Practical Accountant (1997-2009)
Review of quantitative finance and accounting (1991-1 year ago)
Strategic Finance (1999-Present)
- JSTOR Business Collection (162 titles)
The Accounting Review (1926-2004)
Journal of Accounting Research (1963-2004)
- Econ Lit with Full Text (EBSCO)
Accounting, Business, and Financial History (2000-1 year ago)
Contemporary Accounting Research (1984-6 months ago)
Journal of Accounting Research (1971-1 year ago)
Review of quantitative finance and accounting (1995-1 year ago)
- Management Accounting (1965-1999) (print only)
Continued by Strategic Finance
- Practical Tax Strategies (1995-2005) (print only)
- Woman CPA (1967-1991) (print only)
Reference Books such as dictionaries, encyclopedias, and handbooks are a good place to start your research because they can give you a broad overview of the subject as well as terminology to use in subject searches.
- R 657.076 L664a3. Lipkin, Lawrence, Irwin K. Feinstein and Lucile Derrick. Accountants Handbook of Formulas and Tables. Englewood Cliffs: Prentice-Hall, 1973. (Library Use Only – Reference Collection)
- R 657.09 H629c 1996. Chatfield, Michael. The History of Accounting: an International Encyclopedia. New York: Garland, 1996. (Library Use Only – Reference Collection)
- R 657 Ac171c11 207 v.1-2. Carmichael, D.R., O. Ray Whittington, and Lynford Graham. Accountant's Handbook. 11th ed. Hoboken: John Wiley, 2007. (Library Use Only – Reference Collection)
- R 657 G11 2010. Epstein, Barry J., Ralph Nach and Steven M. Bragg. GAAP Interpretation and Application of Generally Accepted Accounting Principles. New York: John Wiley and Sons, 2009.
- R 657 In8 2010. IFRS Interpretation and Application of International Financial Reporting Standards. Hoboken: J. Wiley & Sons, 2010.
- R 657.45 Am351a 2009/2010. AICPA Audit and Accounting Manual Chicago: Commerce Clearing House, Inc. 2010.
- R 657.45 Am512C 2010. Codification of Statements on Auditing Standards. Chicago: American Institute of Certified Public Accountants, 2010.
Below are several general titles on accounting. Once you find books on your topic it is useful to browse the shelves in the same call number range. The general accounting area is on the 3rd floor in the 657's.
- 657 Ac27L 2006. Accounting Trends and Techniques. New York : American Institute of Certified Public Accountants, 2006.
- 657 P542f 2006. Phillips, Fred, Robert Libby, and Patricia A. Libby. Fundamentals of Financial Accounting. Boston: McGraw-Hill/Irwin, 2006. (Study Guide under same call number)
- 657.019 B394a 1997. Arnold, Vicky and Steve G. Sutton. Behavioral Accounting Research: Foundations and Frontiers Sarasota: American Accounting Association, 1997.
- 657 L781e. Littleton, A.C. Essays on Accountancy. University of Illinois Press, 1961.
- 657.092 K824a 1979. Cooper, William W. and Yuji Ijiri. Eric Louis Kohler Accounting's Man of Principles. Reston: Reston Pub. Co., 1979.
- 657.0973 M722c 2006. Moehrle, Stephen R. The CPA Profession: Opportunities, Responsibilities, and Services. New York: American Institute of Certified Public Accountants, 2006.
- 657.092 H535 1965. Higgins, Thomas G. Thomas G. Higgins, CPA: an Autobiography. New York: 1965.
- 657.09 L781a. Littleton, A.C. Accounting Evolution to 1900. New York: American Institute Publishing Co. inc., 1933.
- 657.3 F912f3 2002. Fridson, Martin S. Financial Statement Analysis: A Practitioner's Guide. 3rd ed. New York: John Wiley & Sons, 2002.
Internet Resources-Associations and Organizations
AICPA. American Institute of Certified Public Accountants
American Accounting Association
National Association of State Boards of Accountancy
Institute of Internal Auditors
Certified Financial Planner Board of Standards
International Accounting Standards Board
FASB. Financial Accounting Standards Board
GASB. Government Accounting Standards Board
Forms, codes, regulations, and more.
Rutgers Accounting Web
Provides accounting materials from many sources including from the American Accounting Association
Provides links to many accounting web sites
Has accounting information and dialogue.
Accounting information and guides to tax and accounting resources with a section for Accounting students.
Tax and accounting sites by subject.
Terminology and Guides
Accounting Terminology Guide
Guide to Understanding Financials
Guide to Understanding Financial Reports
"All companies, foreign and domestic, are required to file registration statements, periodic reports, and other forms electronically through EDGAR. Anyone can access and download this information for free. Here you'll find links to a complete list of filings available through EDGAR and instructions for searching the EDGAR database." -- Taken from US Securities and Exchange Commission Web Site.