Accounting Resources

at the

Henry G. Bennett Memorial Library

Doing research in accounting will require you to gather information from possibly many resources. Here at the Henry G. Bennett Memorial Library there is much useful information that is available in many different locations in the library and also in many different formats. THis document will hopefully point you in the right direction in locating the right materials for your accounting research project.

SIRSI ILINK CATALOG


This is the SE library catalog. Use this to search for books, videos, government documents on a topic. Some of the subject
terms that you can enter into this catalog to search by are shown below:


ENCYCLOPEDIES AND DICTIONARIES

Use encyclopedias as a starting point for research. Encyclopedias give short descriptive articles on a topic, plus references that can be used to build a research paper. There are also other reference materials in reference, such as: dictionaries, handbooks, directories, and guidebooks.

R 657.09 H62The History of Accounting: An International Encyclopedia.
The This volume contains many articles on the history of accounting plus biographies on important accountants in history.
R 657.83503 R87wWiley GAAP for Governments. 2005
Interpretation and application of generally accepted principles for state and local governments.
R 657.980218 L32wWiley Not-For-Profit GAAP. 2005
Interpretation and Application of generally accepted accounting principles for not-for-profit organizations.
R 657.45021873 G99wWiley Practitioner's Guide to GAAS. 2006.
Covering all SASs, SSAEs, SSARSs, and interpretations. Includes references to Sarbanes-Oxley and PCAOB.
R 657 W64JWiley IFRS 2005
Interpretation and application of international accounting and financial reporting standards.
R 657 G11Wiley GAAP (2006)
Interpretation and application of generally accepted accounting principles.

MAGAZINES, JOURNALS, NEWSPAPERS

A magazine or journal is something that is published periodically, and so in libraries they are called periodicals. A magazine is a periodical that can be published daily, weekly, or monthly. Magazines usually contain fairly short articles written in a style of writing that is easy to understand. There are usually lots or advertising in a magazine. A journal, however, contains the results of research or experiments done. Usually in a journal article there is data presented about a research project, and the language can be quite technical, and there are few advertisements.

There are many magazines and journals published that are related to education. Some of these journals contains articles written for educators, but are not research content. Other journals and magazines contain helps for educators, ideas to help in teaching, or news items for educational associations. Doing educational research requires that you look at journals that contain results of research. Again there are many journals that contain results of research. How do you access the information in these journals? Well, some research education journals are located in the basement of this library, others are located in an online database, while others are located in neither location, but are located in other libraries.

Unlike books, the contents of journals are not available in the SE library catalog. So where are they located? They are located in magazine and journal indexes. Magazine and journal indexes assign a subject to each article in each journal indexed in the magazine and journal index. Until the 1990's most magazine and journal indexes were in paper, now they are almost all on the Internet. Some of these journal indexes on the Internet index popular magazines, other scholarly, while others are devoted to one subject area, NO Journal Index indexes every journal that is published, so they are selective.

 

 

WHAT IS THE DIFFERENCE BETWEEN A MAGAZINE AND AN JOURNAL?

Popular and Scholarly Sources

Many of the assignments for your courses may ask you to use specific sources or types of sources such as popular magazine articles or scholarly journal articles. There are some basic ways that you can identify these types of periodicals.

Type of Source Popular Magazines Scholarly Journals
Examples
The Economist, Psychology Today, Time, National Geographic Journal of American History, Child Development, Foreign Affairs
Audience
For the general public; uses language understood by the average reader For students, scholars, researchers; uses specialized vocabulary of the discipline
Content
May report research as news items, feature stories, editorials and opinion pieces Reports original research, theory; may include an abstract
Appearance
Illustrated, with a lot of advertising, color, photos, short articles with no bibliographies or references
Little or no advertising, has tables & charts,  lengthy articles, bibliographies & references
Authors
Author may not be named, frequently a staff writer, not a subject expert Authors are specialists, articles are signed, & credentials such as degrees, university affiliation are often given.
This document copied from Bergen Community Library webpage at: http://www.bergen.edu/library/tutorial/glossary/popular-scholarly.html

HOW TO FIND RESEARCH ARTICLES IN JOURNALS

Step One: Look in a Journal Index or Database

A periodical index is a publication that indexes the content of periodicals. There are many different periodical indexes, some general and some subject specific. One thing needs to be made clear: There is not any periodical index that indexes every single periodical being published today. So each index is selective in what periodicals it indexes. Periodical indexes tend to index the most important or most popular or most respected or well known periodicals.

PAPER PERIODICAL INDEXES

For many years periodical indexes were published in paper, like a book. They would usually come out every few months with an update, and then come out at the end of the year with an annual cumulation. Paper periodical indexes are cumbersome to use and take some take to look at every year, but they can contain information on many valuable articles written sometimes years ago, and paper indexes are valuable places to search for topics in music, drama, art, literature and history.

basement Education Index
An index to articles appearing in several hundred journals in education. Coverage begins on 1929 and continues to 1993.
Basement International Index
An index to periodical literature in the social sciences and humanities. The index begins in 1907 and ends in 1964.
Basement Poole's Index to Periodical Literature
A guide to periodical literature published in 1802-1906.This is a hard index to use, so see a reference librarian.
Basement Reader's Guide to Periodical Literature
A general subject index to about 200 popular magazines. We have this index from 1915 to the present.
Basement Business Periodicals Index
Published by H.W. Wilson, this index covers several hundred magazines and journals in the areas of: accounting, advertising and marketing, agriculture, banking, building, chemical industry, communications, computer technology, drug and cosmetic industries, economics, finance and investments, industrial relations, international business, management, public relations, real estate and more. The Library has this index in paper from 1971 to 1993.
Basement The Business Education Index
A guide to periodical literature in the area of business education. This index the Library has from 1988 to 2000.
Basement New York Times Index
Index to the New York Times, a major national newspaper. The library has the New York Times from 1851 to the present on microfilm. The index is subject arranged. Paper indexes begin in 1929, and from 1851 to 1928 they are on microfiche. There is an online Index to the New York Times available at: http://pqasb.pqarchiver.com/nytimes/advancedsearch.html
Basement The Wall Street Journal Index
Index to the Wall Street Journal, the premier business newspaper in the United States. The library has the Wall Street Journal from 1975 to the present on microfilm. The index is subject arranged.

ONLINE PERIODICAL INDEXES

In the 1980's many Paper Periodical Indexes became digitized and now most periodical indexes are online on the Internet. In this form they can still be called indexes, but they are usually referred to as DATABASES.

Why use online databases?

There is a disadvantage to online databases for those who are researching topics in history or literature

Some Online Databases that the SE Library Has


ABI/INFORM ABI/INFORM

"For more than 30 years, ABI/INFORM has been an access point for the most well-respected business journals in the world. This richly indexed database contains thousands of journals that allow users to track business conditions, management techniques, business trends, management practice and theory, corporate strategy and tactics, and competitive landscape worldwide.ted daily. Here are the different parts of ABI/INFORM:

ABI/INFORM Complete™ is the most comprehensive business database on the market today with over 3,700 journals and The Wall Street Journal, Eastern Edition, EIU ViewsWire, Going Global Career Guides, Author Profiles, and 14,000 ProQuest business dissertations. The combination of products, forms a business database package that contains over 2,800 full-text titles covering business and economic conditions, corporate strategies, management techniques, as well as competitive and product information. Its international coverage gives researchers a complete picture of companies and business trends around the world.

FirstSearch Article First

This database contains citations to articles that appear in journals in science, technology, social science, business and humanities, and popular culture. With over 21,000 journals indexed and 19,400,000 records, this is one of the largest journal databases in the SE Library's collection. It covers from 1990 to the present, and is updated daily.

EBSCOhost Academic Search Elite
"Academic Search Elite provides full text for more than 2,000 serials, including more than 1,500 peer-reviewed journals. In addition to the full text, indexing and abstracts are provided for all 3,466 journals in the collection. This database offers information in nearly every area of academic study including: computer sciences, engineering, physics, chemistry, language and linguistics, arts & literature, medical sciences, ethnic studies and more... In addition to journal coverage, Academic Search Elite provides full text information from a variety of source-types such as scholarly monographs. The majority of full text titles are available in native (searchable) PDF, or scanned-in-color. Full text information in this database dates as far back as 1985."
EBSCOHostBusiness Source Elite
Business Source Elite provides full text coverage for nearly 1,100 business publications and economics journals, including nearly 500 peer-reviewed publications. In addition to the full text, this database offers indexing and abstracts for more than 1,800 journals. Business Source Elite contains full text from the world's top management and marketing journals. This database includes full text (PDF) coverage dating back as far as 1985, and detailed company profiles for the world's 10,000 largest companies. This database is updated daily on EBSCOhost.
FirstSearch H.W. Wilson Select Full Text

Covers 2,000 periodicals from 1994 to the present. Contains records from: Readers' Guide Abstracts, Social Sciences Abstracts, Humanities Abstracts, General Science Abstracts, and Business Abstracts and other Wilson databases. It is updated weekly. An important feature of this database is that all articles are full text.

EBSCOhost MasterFILE Premier
"Designed specifically for public libraries, this multidisciplinary database provides full text for nearly 1,950 general reference publications with full text information dating as far back as 1975. Covering virtually every subject area of general interest, MasterFILE Premier also includes nearly 500 full text reference books, 84,011 biographies, 83,472 primary source documents, and an Image Collection of 192,999 photos, maps and flags. This database is updated daily via EBSCOhost."
EBSCOhost  MAS Ultra School Edition 
 "Designed specifically for high school libraries, this database provides full text for more than 700 popular general interest and current events publications with information dating as far back as 1975 for key magazines. MAS Ultra – School Edition also provides more than 500 full text pamphlets, more than 350 full text reference books, 84,011 biographies, 83,472 primary source documents, and an Image Collection of 192,999 photos, maps and flags. This database is updated daily via EBSCOhost."
CCH  CCH Internet Tax Research Network
 This is the place for tax research. You can find information on international tax, federal tax, and state tax, and state business income tax. Also covered is sales tax, accounting and audit, financial and estate planning
CCH  CCH Accounting Research Manager
  "CCH's Accounting Research Manager is the most timely and comprehensive online database of expert-written analytical accounting, auditing, governmental and SEC information as well as primary source data. Updated five times daily, it is the most current, complete and objective resource for your financial reporting needs." . USER ID: miles1 PASSWORD: mile6239
EBSCOHostPsychInfo
PsychInfo contains nearly two million citations and summaries of journal articles, book chapters, books, and dissertations, all in the field of psychology. Journal coverage, which dates back to the late 1800's includes international material selected from nearly 2,000 periodicals in over 35 languages. More than 60,000 records are added each year.
EBSCOHostPsycARTICLES
"PsycARTICLES is a definitive source of searchable full text articles on current issues in psychology. The PsycARTICLES database covers general psychology and specialized, basic, applied, clinical and theoretical research in psychology. The database contains more than 39,000 searchable full text articles from 44 journals published by the American Psychological Association and 8 from allied organizations. It contains all journal articles, letters to the editor and errata from each of the 52 journals. Examples of titles offered in PsycARTICLES include: American Psychologist, Behavioral Neuroscience, Canadian Psychology, Developmental Psychology, Journal of Abnormal Psychology, Journal of Personality and Social Psychology, Psychoanalytic Psychology, Psychotherapy: Theory/Research/Practice/Training, etc. Coverage spans from 1985 to the present."
EBSCOhost
Communication and Mass Media Complete
"Communication & Mass Media Complete provides the most robust, quality research solution in areas related to communication and mass media. CMMC incorporates CommSearch (formerly produced by the National Communication Association) and Mass Media Articles Index (formerly produced by Penn State) along with numerous other journals to create a research and reference resource of unprecedented scope and depth in the communication and mass media fields."
EBSCOhost
Health Source--Consumer Edition
"This database is the richest collection of consumer health information available to libraries worldwide. This resource provides access to nearly 300 full text, consumer health periodicals, including American Fitness, Better Nutrition, Harvard Health Letter, HealthFacts, Men's Health, Muscle & Fitness, Prevention, Vegetarian Times, and many others. In addition to full text, indexing and abstracts are provided for over 300 periodicals. Also included in this database is searchable full text for nearly 1,100 health-related pamphlets; 136 health reference books, including books published by the People's Medical Society, and more than 4,500 Clinical Reference Systems reports (in English and Spanish). In addition, this database includes Clinical Pharmacology, which provides access to up-to-date, concise and clinically relevant drug monographs for all U.S. prescription drugs, hard-to-find herbal and nutritional supplements, over-the-counter products and new drugs. This full text database covers topics such as AIDS, cancer, diabetes, drugs & alcohol, aging, fitness, nutrition & dietetics, children's health, women's health, etc. Many full text titles are available in native (searchable) PDF, or scanned-in-color. Full text information in this database dates as far back as 1985. ."
EBSCOhost
Health Source: Nursing/Academic Edition
"Health Source: Nursing/Academic Edition provides nearly 550 scholarly full text journals, including nearly 450 peer-reviewed journals focusing on many medical disciplines. Also featured are abstracts and indexing for nearly 850 journals. Coverage of nursing and allied health is particularly strong, including full text from Creative Nursing, Issues in Comprehensive Pediatric Nursing, Issues in Mental Health Nursing, Journal of Advanced Nursing, Journal of Child & Adolescent Psychiatric Nursing, Journal of Clinical Nursing, Journal of Community Health Nursing, Journal of Nursing Management, Nursing Ethics, Nursing Forum, Nursing Inquiry, and many more. In addition, this database includes Clinical Pharmacology, which provides access to up-to-date, concise and clinically relevant drug monographs for all U.S. prescription drugs, hard-to-find herbal and nutritional supplements, over-the-counter products and new drugs. The majority of full text titles are available in native (searchable) PDF, or scanned-in-color. Full text information in this database dates as far back as 1975."
EBSCOhost
Professional Development Collection
"Professional Development Collection, designed for professional educators, provides a highly specialized collection of nearly 550 high quality education journals, including more than 350 peer-reviewed titles. This database also contains more than 200 educational reports. This is the most comprehensive and most valuable collection of full text education journals in the world. In addition to full text, indexing and abstracts are provided for more than 700 journals... The majority of full text titles included in the database are available in native (searchable) PDF, or scanned-in-color. Full text information in the Professional Development Collection dates as far back as 1965."

1. Where the Databases are located
These databases are all to be found on the SE Library's Electronic Resources Page at: http://www.se.edu/lib/electres.htm

2. What EBSCOHost and FirstSearch are
The words EBSCOHost or FirstSearch to the right of the database name in the table above indicates the name of the database vendor where you can find these databases. If you look at the list of links on the ELectronic Resources page, you will see the links organized by the type of database that they are. You will find EBSCOHost and FirstSearch under the listing of databases called Periodical Databases. When you go down the list, you will see at least two links for both EBSCOHOst and FirstSearch. The first link is for those that are on the SE campus. Click on that link, and you will be taken to the list of databases under EBSCOHost or FirstSearch. The second link is the off campus link. This link is necessary to use if you are off of the SE Campus. This link takes you to a page where you will be asked to type in a userid or authorization number, and a password. The userid or authorization number and password to gain access to EBSCOHost and FirstSearch is available at the SE Library Reference Desk, and also is on the proxy server.

What the Electronic Resources Page looks like on the SE Library's Webpage. You can see the links to EBSCOHost and FirstSearch

3. How to narrow your search in these databases to just scholarly journals.
These periodical databases listed above index the content of both magazines and journals. When you do a search, then, you will get a list of article from both journals and magazines. How do you do a search for just research articles? Most of the databases listed above are able to limit your search by type of publication, so you will be able to limit your search to just articles from scholarly, peer-reviewed journals (ERIC, PsycARTICLES, PsychInfo, and Professional Development Collection in EBSCOHOst), or to just research articles (ERIC in FirstSearch). Limiting by this method will get rid of a lot of articles on your search results list that are from non-scholarly, magazines.


Step Two: Check to see if the article is available online Full-Text

(the steps from here on pertain only to online databases)

Databases have changed much in the last ten years. it used to be that databases contained only the citation (information needed to find the article) and sometimes a summary, or abstract of the article. Starting about ten years ago, database vendors began to offer some articles in full-text, that means that the entire article was available online, making it unnecessary to find the article in a library. Now there are fewer databases that offer no titles in full-text, and so after doing research in one of SE's databases, check to see if the article that you are interested is available full-text. There will be a link that say something like this: HTML full text, or PDF full text. When you click on the link, you are presented with the full-text of the article, and you are finished. What if the full-text of the article is not available in the database that you are searching? If that is the case, then we move onto Step Three

Step Three: Check to see if the article is available online Full-Text in another database


If you can't find an article full-text in one database, then look to see what other databases have a journal title available full-text. You do that by checking another database called A-to-Z. A-to-Z is located at: http://atoz.ebsco.com/home.asp?id=seosu, or you can also get to A-to-Z from the electronic resources page at: http://www.se.edu/lib/electres.htm. A-to-Z is a list of journals that are available full-text, either in an online database that we subscribe to or available in the library in paper in the basement on in microform.

 

Step Four: Check to see if the the SE Library has the journal in paper


The library subscribes to almost one thousand journals, magazines, and newspapers. In many cases the journal article that you want is located in a journal that we have downstairs in the basement, or on microform. How do you check to see if the library has a journal? By checking A-to-Z, or checking a copy of the SE Library's Periodicals Holding List http://www.se.edu/lib/perhold.htm Below is a list of journals on or related to child development that the SE Library subscribes to.

BasementAccounting Horizons
BasementAccounting Review
BasementAccounting Technology (1994-1996)
BasementAuditing
BasementInternal Auditor.
BasementJournal of Accountancy (1916-1997)
BasementJournal of Accounting and EDP. (1985-1990)
BasementJournal of Accounting, Auditing and Finance.
BasementJournal of Accounting Research.
BasementJournal of Government Financial Management
BasementJournal of Taxation
BasementJournal of the American Taxation Association
Basement Management Accounting. (1992-1999)
BasementNational Public Accountant.
BasementPractical Accountant.
Basement Practical Tax Strategies.
BasementStrategic Finance.

Step Five: Use InterLibrary Loan to obtain the article from another college library that has the journal that you want


If you have determined that you cannot locate a journal article full-text on any online database, AND the SE library does not have the journal that the article is in, then what do you do? Give up? You can, but if the article is an important one for your research, you would still like to get it, right? There is one last way for you to get a copy of this article. You can obtain a copy of an article from almost any journal by using a service called Interlibrary Loan. Interlibrary Loan (ILL) is a service that the SE Library provides to students where you can ask (through us) another library that has the journal title that you want . The process of doing this is simple.

1. Obtain an Interlibrary loan form from the circulation desk or go to an online InterLibrary Loan form at: http://www.se.edu/lib/illjournalreq.htm for a journal article and http://www.se.edu/lib/illbookreq.htm for Interlibrary loaning a book. 2. Fill out the form, take note that those fields of the form that have an asterisk in front of them are required fields that are needed to send the information via e-mail. Click submit after filling out the form. 3. The process of receiving something from InterLibrary loan takes about 4 days to two weeks, so if InterLibrary Loans are needed,


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Last Updated: June 23, 2008