Collection Development Guidelines

Accounting

 

Liaison

Alan Paul Stein

Program Description

The Department of Management of the College of Business and Economics (CBE) emphasizes career preparation that enables students to follow careers in public accounting as well auditing, taxes, managerial accounting careers business, industry, or government.

The University Library attempts to provide materials support for teaching and research primarily focused on the Bachelor of Arts degree, the Master of Business Administration degree, the Master of Science in Accounting degree and certificate programs.

Subject Parameters & Collection Levels
 
Accounting Theory    Research
Budgeting Advanced Basic
Managerial Accounting Research
Financial Accounting Research
Entrepreneurship                  Advanced Basic
History of Accounting Thinking                    Basic
Non Profit Organization Accounting Advanced Basic
International Accounting                   Advanced Basic
Small Business Accounting Advanced Basic
Surveys of Accounting Practices/Systems Advanced Basic
Taxation                     Research
Public Policy and Accounting Advanced Basic
Regulation of Industries or Entities Advanced Basic
Standard/Guidelines Research

Primary LC Classes

HF 5601- 571;  HJ 9701

Related LC Classes

All others areas of class H, business and accounting areas of class K, health care accounting/finance areas of class R.

Chronological Coverage

Materials which are current in nature will be given primary emphasis; however, the complete collections of the works of more important writers and selections from the works of secondary writers will be purchased regardless of date.

Geographical Coverage

The materials collected will emphasize basically the accounting systems and accounting methodology of the United States.  Secondary emphasis will be placed on obtaining materials, as required by classroom faculty, from the countries of the European Union, the countries of the Middle East, China, Japan, Korea, Taiwan, the former Crown Colony of Hong Kong, Australia, New Zealand, Mexico, and the “ABC” countries of Latin America.

Other Resources

The Library is a selective member of the Federal Depository Library Program. Accounting materials, such as those published by the Securities and Exchange Commission or the GASB, will be collected.

Languages

Materials will be collected in English since this is the language stressed by the CBE faculty and students in the classroom.  The University Library will collect, in a less vigorous manner, materials written in Arabic, Chinese, Farsi, French, German, Japanese, Korean, and Spanish.  The sole criterion for selecting materials in any of the aforementioned languages will be that they be used by the faculty for their classroom teaching purposes at the undergraduate or graduate level.

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