This subject covers: the field that has been termed the "language of business." It is an essential tool for planning and controlling both profit-seeking and nonprofit organizations. Accountant-prepared data such as financial statements and schedules and related notes, are used extensively by investors, financial analysts, and credit grantors as imput for their investment decisions and recommendations.
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Article Databases and Indexes
Academic or Scholarly Articles Subject Indexes
Use this popular research database to find business articles from 2,200 journals and magazines in marketing, management, information technology, operations, human resources, accounting, finance and economics dating back to 1965. Additional company and industry profiles from Datamonitor are included along with country reports and SWOT analyses.
Full text database of media outlets, trade publications, news sources and websites that has international coverage. Includes daily newspapers, transcripts, newswires, and all editions of the Wall Street Journal. Financial information for publicly traded companies, stocks, funds, currencies, and common market indexes. Limited to 7 simultaneous users.
Due to licensing restrictions for academic subscriptions, not all of the news sources in Factiva are available. See this list of Excluded Titles. If you need assistance using Factiva, please contact the Journalism Librarian.
Search within a comprehensive interdisciplinary collection of journal article citations. Subjects generally covered are within Science and technology, arts and humanities, and social sciences . Use the citation web to find articles and journals with the most impact. Coverage runs from 1975 to the present. Helpful tutorials can be found on their website.
General Indexes to Magazine, Journal & Newspaper Articles
LexisNexis Academic is a full text databases of business, legal, news, magazines, and wire services. It includes sources for accounting, environmental studies, health and medical care, government and politics, people, and consumer information. Legal publications include law journals, federal and state statutes, codes, cases, agency rules & regulations, patents and legal reference materials.
The Proquest Congressional Research Digital Collection (CRDC) provides full-text access to more than 5,000 Congressional committee prints published from 2004 to present and more than 23,000 Congressional Research Service reports published from 2004-present. The bibliographic records provide controlled-vocabulary indexing, including citations for bills, public laws, and Statutes at Large, and analytical abstracts of the documents. Also includes links to political parties and organizations, news sources, etc. See Overview/Help for useful information on the legislative process.
Catalogs and Bibliographies
General Reference Sources
A comprehensive financial reporting knowledge base. Updated daily, it aims to help reduce the amount of time you spend conducting accounting and auditing research while enhancing the quality of your results; find insightful interpretations on GAAP, GAAS and Securities and Exchange Commission rules; keep up-to-date on current accounting, SEC, auditing, and government projects that may affect your company. A 20 minute tutorial is available describing the database contents and showing how to use the database effectively.
The Digital Accounting Collection at the University of Missippi is composed of several discrete collections. The “Accounting Pamphlets Collection– Bibliographic Citations Only” containing over 33,000 references, indexes the pamphlets, brochures and newsletters that the American Institute of Certified Public Accountants’ library collected from 1918 to 2000. The AICPA Library has an agreement with the University of Mississippi which allows digitization and display of older AICPA materials.
The other collections are full text searchable. The “Accounting Pamphlets Collection - Full Text ” is a small, but growing, collection of full text materials culled from the “Bibliographic Citations Only Collection.” Currently, the "Accounting Pamphlets Collection - Full Text” features pamphlets from the early twentieth century which were published as practical guides to bookkeepers in various industries and organizations.
The Academy of Accounting Historians has kindly given permission to publish the Accounting Historians Journal and the Accounting Historians Notebook. Complete runs of both periodicals, save the last (embargoed) year, are now available.
The American Institute of Certified Public Accountants has given permission to post the full text of all their noncurrent exposure drafts. Finally, a small collection of accounting art provides an entertaining glimpse into accounting through the ages.
The mission of the Governmental Accounting Standards Board is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, including issuers, auditors, and users of those financial reports.
Key Business Ratios, from Dun and Bradstreet, help you to assess how a business is doing compared to an industry or a competitor. The 14 key business ratios cover the critical areas of business performance --solvency, efficiency and profitability. They are broken down into median figures, with upper and lower quartiles. Ratios are arranged by Standard Industrial Classification (SIC) Codes -a four-digit number that classifies business establishments by defining the industries in which they do business.
The SEC requires all public companies (except foreign companies and companies with less than $10 million in assets and 500 shareholders) to file registration statements, periodic reports, and other forms electronically through this site (formerly called EDGAR). Anyone can access and download this information for free. Here you'll find links to a complete list of filings available from the SEC and instructions for searching the SEC database.
Can be used with Internet Explorer ONLY, other browsers do not work. Please allow pop-ups, as this is necessary for proper display. Thomson ONE brings together company information from a variety of sources that are produced by Thomson Reuters. This includes company financials and filings, mergers and acquisition data and analyst reports. The following types of information are available: Company Overviews, Company News and Pricecharts, Corporate Governance (Takeover defense), Corporate financial fundamentals, Estimates (and earnings surprises), Debt overview, Company deals, Share ownership information, Company research (formerly Investext), Company financial filings, Officers and Directors.
Wharton Research Data Services (WRDS) is the leading, comprehensive, web-based business data research service used by academic, government, and non-profit institutions. Developed in 1993 to support faculty research at The Wharton School of the University of Pennsylvania, the service has since evolved to become a common tool for research for over 280 institutions around the world.
WRDS supports a global research community of over 20,000 users in 27 countries. This hosted data service has become the locus for quantitative data research and is recognized by the academic and financial research community around the world as the leading business intelligence tool. It provides access to more than 60 terabytes of financial data.
The WRDS databases are not licensed through the U Libraries. They are licensed through the Carlson School of Management. Use of the databases is restricted to Carlson School of Management students and employees.
Forms, Tests, Inventories
Industry reports for the United States, China, and selected global topics. Each reports provide overviews, leading companies, sales information, and authoritative sources for researching hundreds of industries. Includes Business Environmental Profiles that summarize key drivers for industries in the U.S.
Overviews, rankings and comparative statistics for major industries that provides detailed information on public companies such as stock reports, bonds, stock valuation annual reports, and other detailed fianancial statistics. NetAdvantage also includes investment services such as the advisory newsletter Outlook and screening directories for stocks, bonds and mutual funds. There are also directories for private companies and the Register of Corporations, Directors, and Executives
Security Analysts' Reports
Access using Internet Explorer (does not work with other browsers)
Search for investment research featuring reports written by top analysts at over 1,000 leading investment banks, brokerage houses, and consulting firms worldwide. Nearly 4,000 new reports are added each business day. It also includes market research containing in-depth primary research and statistics, market trends, forecasts, segment analysis, and more. See also Investext Search Guide. This search guide is also available in PowerPoint format .
Gateways & Megasites
Societies, Agencies, and Organizations
Official Agency & Organization Websites
International Accounting Standards (IAS) were issued by the IASC from 1973 to 2000. The IASB replaced the IASC in 2001. Since then, the IASB has amended some IAS, has proposed to amend other IAS, has proposed to replace some IAS with new International Financial Reporting Standards (IFRS), and has proposed certain new IFRS on topics for which there was no previous IAS. Through committees, both the IASC and the IASB also issue Interpretations of Standards. Financial statements may not be described as complying with International Accounting Standards unless they comply with all of the requirements of each applicable Standard and each applicable Interpretation.
The PCAOB is a private sector, non-profit corporation, created by the Sarbanes Oxley Act of 2002 to oversee auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair and independent audit reports.
The mission of the U.S. Securities and Exchange Commission is to protect investors, maintain fair, orderly, and efficient markets, and facilitate capital formation. The laws and rules that govern the securities industry in the United States derive from a simple and straightforward concept: all investors, whether large institutions or private individuals, should have access to certain basic facts about an investment prior to buying it, and so long as they hold it. To achieve this, the SEC requires public companies to disclose meaningful financial and other information to the public. This provides a common pool of knowledge for all investors to use to judge for themselves whether to buy, sell, or hold a particular security. Only through the steady flow of timely, comprehensive, and accurate information can people make sound investment decisions.
Trade & Professional Associations
The American Accounting Association promotes worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research.
The Institute of Internal Auditors is an international professional association with global headquarters in Altamonte Springs, Fla. The IIA is the internal audit profession's global voice, recognized authority, acknowledged leader, chief advocate and principal educator. Members work in internal auditing, risk management, governance, internal conrol, information technology audit, education and security.
Style Manuals and Writing Guides