BUSINESS INFORMATION CENTER
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ACCOUNTING RESEARCH GUIDE
This research guide provides access to resources useful for accounting students and accountants. For additional information, Ask a BIC Librarian.
OVERVIEW SOURCES
Accounting articles (Fondren Library Reference HF5635 .C742) Commerce Clearinghouse produces this periodical that brings together references to current articles, books, reports, proceedings, and papers in one topically organized index.
View PONI record
Accounting & Tax with Standards A unified platform that combines the FASB, GASB, & IASB standards with results from current accounting & tax journals. Use the "Browse Accounting Standards" link in the "Tools" menu to drill down to specific standards. (SMU Community Only)
Business Source Complete Provides full text for scholarly business journals covering management, economics, finance, accounting, international business and more. (SMU Community Only)
Hoover's Online Identifies executives, includes information about the industry, competitors and subsidiaries. Financial information includes Earnings Estimates, Competitive Landscape and Comparison Data. (SMU Community Only)
LexisNexis Academic The Miller GAAP and other Miller guides are available. Choose "Business" from the red tabs across the top, then choose "Accounting" on the right and look at the "Source List".
S & P’s Net Advantage Provides market outlooks and economic insights. Nine popular S&P publications are now WWW searchable: Stock Reports, Industry Surveys, Corporation Records, Register, Stock Guide, Bond Guide, Earnings Guide, The Outlook, and Dividend Record. (SMU Community Only)
Thomson One Banker Real-time and historical SEC filings, scanned images of company annual reports, and foreign exchange filings. Financials available as spreadsheets. Internet Explorer must be used to access this database.(SMU Community Only)
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ACCOUNTING CAREERS
Careers in Accounting This is a commercial site with information about the profession and position openings.
The Uniform CPA Exam Certification exams to become Certified Public Accountants are discussed; a tutorial and sample questions are provided.
Accounting Code of Ethics The Institute of Management Accountants provides a "Statement of Ethical Professional Practice.
The Big Five Accounting Firms This Web site at Rutgers University provides links to information about the principal United States accounting firms.
Also see the Careers Research Guide for general information.
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ACCOUNTING METHODS
Accounting best practices (NetLibrary) This book suggests best practices for managing a firm's accounting operations with detailed discussion of the rationale for each procedure.(SMU Community Only)
Introduction to Activity-Based Accounting The University of Pittsburg provides a quick overview of this topic.
Cash versus Accrual method This article from Wikepedia provides basic definitions and some explanatory examples.
The portable MBA in finance and accounting (NetLibrary) This book is divided into three sections: "Understanding the Numbers", "Planning and Forecasting" and "Making Key Strategic Decisions". The text walks through the basics of operating a business in an easy to understand format. (SMU Community Only)
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STATISTICS
WRDS Contains databases of financial, accounting, banking, economics, management, marketing and public policy data. (Restricted Resource - BIC IP addresses only)
STAT-USA "The State of the Nation" section contains: Retail Sales, Manufacturing, Trade, Inventories, and Sales Industrial Production and Capacity Utilization Current Industry Reports. The "Globus & NTDB" section includes international trade statistics. (SMU Community Only)
Also see the Statistics Research Guide for additional statistical sources.
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STANDARDS AND LEGISLATION / REGULATION
Code of Federal Regulations The IRS codes are contained here.
Cost Accounting Standards Board The CASB provides rules governing all contracts in excess of $500,000 for entities doing business with the United States.
Federal Accounting Standards Advisory Board This is the organization designated to provide access to accounting rules for federal government entities.
FASB Pronouncements The Financial Accounting Standards Board's website provides the full text of crucial interpretations of professional accounting standards.
Fedworld This is an access point for all government information maintained by the National Technical Information Service. The easy to use interface will guide you to important government Web sites.
Financial Accounting Standards Board Sets standards for all types of accounting in the private sector.
Financial Crimes Enforcement Network This federal government site brings together many of the resources needed to understand and combat money laundering in its partnership with the financial community.
Governmental Accounting Standards Board. Sets standards for all types of governmental accounting.
General Accounting Office (GAO) GAO reports support legislative investigations and legislation.
Information for Accountants and Auditors This site by the SEC helps explain the professional behavior expected of accountants working in specific areas that report financials to the government.
International Accounting Standards Board The IASB fosters the convergence of national standards with international accounting standards.
International Federation of Accountants This organization develops international accounting standards. A number of publications are available online.
National Association of State Boards of Accounting The NASBA facilitates communication with accountants about state certifications and provides a forum where state members can improve effectiveness.
Public Companies Accounting Oversight Board The PCAOB is a non-profit organization created by the Sarbanes-Oxley Act to provide oversight of auditors of public companies.
SEC Staff Accounting Bulletins The Bulletins provide staff opinions about accounting related disclosure practices.
State Law (Cornell) Use this source to quickly locate constitutions, statutes, judicial opinions, and regulations for many states.
Texas State Board of Public Accountancy The TSBPA licenses accountants and accounting practice units doing business in Texas.
Environmental Accounting (U.S. Environmental Protection Agency) Look here for guidance about accounting practices for integrating environmental costs and savings into firm accounting processes.
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TAXATION
Congressional Joint Committee on Taxation This site contains references to legislation and information about tax impacts.
IRS Home Page Information is readily available for business and tax professionals.
IRS for Tax Professionals The IRS provides much information for tax professionals including information about standards of practice, information about tax situations in disasters, continuing education updates, and tips for using various filing methods.
TaxLinks: Your online source for IRS Revenue Rulings Rulings from 1954 to approximately a year prior to the present are available.
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ASSOCIATIONS / ORGANIZATIONS
Associations Unlimited Use this database to locate information about national and international organizations. The database also includes not-for-profit IRS information.(SMU Community Only)
Associations on the Net Use this section of the Internet Public Library to locate Web sites of a wide variety of associations that are categorized by subject.
American Accounting Association Find the publications of the association and useful information including placement resources.
Association of Government Accountants The AGA provides a code of ethics, continuing education, and conferences for government accountants.Useful reports and links to Web sites are available.
American Institute of Certified Public Accountants This site provides information, news, and services that are important to the professional life of CPAs including ethics statements. AICPA is heavily involved in standards creation for auditors and accountants. Pending drafts may be available. Scholarships available. Many AICPA publications are available in Fondren - consult the PONI catalog and search for "AICPA".
Institute of Internal Auditors Look here for publications, training opportunities, and information about certification.
Institute of Management Accountants Look here for information about professional development and certification.
National Association of State Boards of Accountancy This Web site is of value to accountants interested in certification in multiple states.
The Uniform CPA Exam
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SELECTED JOURNALS
International Journal of Intelligent Systems in Accounting, Finance & Management
Behavioral Research in Accounting
International Tax and Public Finance
Journal of Accountancy Online
Management Accounting Quarterly
Research in Accounting Regulation
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Last Updated: 03/17/2008
