Accounting Collection Development Policy

About the Library

Policies & Guidelines

Collection Development

Subjects

Accounting Collection Development Policy

Purpose
The collection supports present and anticipated teaching and research in the field of Accounting and its sub-disciplines. At present, the central focus of the department and the chief interests of the faculty are encompassed in the following areas of teaching and research: financial and managerial accounting, cost accounting, accounting information systems, governmental and not-for-profit accounting, tax accounting, auditing, accounting theory, oil and gas accounting, international accounting, and ethics in accounting.

The department offers the following degrees: B.S. in Accounting, M.S. in Accounting, and M.S. in Accounting with a Taxation Option. The Accounting Department participates in the Master of Business Administration degree program, the Executive Master of Business Administration program, and the Executive Master of Health Care Management program. The Accounting Department participates in the Master of Public Administration program, which also includes the Department of Political Science and the College of Urban and Public Affairs. The Department also participates in the Master of Arts in Arts Administration, an interdisciplinary program, which includes the Department of Drama and Communications, the Department of Fine Arts, and the Department of Music. In addition to the support for the specific degree programs of the Accounting Department, the collection also serves as a resource for undergraduate and graduate students and faculty in the other business disciplines. Related departments and programs that cover subjects of interest to Accounting include Economics and Finance, Management, Marketing, and Hotel, Restaurant and Tourism.

Language
The language of acquisition is English.

Chronological Guidelines
The primary focus of the collection is the research and studies of the last twenty years. However, in the area of accounting theory, materials dealing with earlier periods are acquired.

Geographical Guidelines
Primary emphasis is on the United States. However, there is increasing emphasis on the international area due to multinational business entities and organizations.

Treatment of Subject
Published research and theoretical works are most important. Computer applications are of growing importance. Also collected are works dealing with the legal aspects and the role of government in accounting. Histories are of less importance generally, but in the area of accounting theory, they are acquired. Upper level texts are collected selectively. Practice and methods and teaching of accounting are selectively acquired.

Types of Material
Monographs and serial publications form the basis for acquisitions in print, micro-format and electronic media. Reference materials, including bibliographies, dictionaries, handbooks, and encyclopedias are acquired. Abstracts and indexes covering accounting and related subjects are acquired. There is a heavy emphasis on loose-leaf services in the tax law and financial accounting areas. Law materials including court decisions, digests, citators, and regulations and rulings are acquired. Publications of U.S. government agencies are acquired through the U.S. Federal Depository Library Program. Publications of the European Union are acquired through the EU depository program. Other international documents are selectively acquired through the U.N., the O.E.C.D., the IMF, and other international organizations. Publications and proceedings of national and international accounting organizations and societies are selectively acquired.

Date of Publication
Emphasis is on materials published within the past ten years. Current materials are most important. Retrospective materials may be selectively acquired and may be purchased in microform formats, such as backfiles of newly acquired serial titles.

Other Resources
The Government Documents collection within the University Library is a source of much material that supports the programs of the Accounting Department. Especially important are tax materials of the Internal Revenue Service, court opinions of the Tax Court, and the reports and regulations of the federal government's agencies.

Related Policy Statements
Other information related to Accounting will be found in the following policy statements:

Computer Science: programming.
Economics and Finance: corporate finance.
Hotel, Restaurant and Tourism: hospitality industry accounting.