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Reference and Circulating Materials
Government Documents
Journals
Databases & Article Indexes
Selected Internet Resources
Writing Your Paper and Citing Sources
The Marvin K. Peterson Library has an extensive collection of resources for accounting research, including taxation-related materials. These resources include print materials as well as electronic periodicals, periodical indexes, and research databases.
This guide presents a selection of useful resources to help you begin your research. Use our catalog to find more resources, and search the Internet - carefully and critically - for additional websites. In addition to this specific guide on accounting and taxation, we also have more general guides that may prove useful, such as Finding Articles, Using the UNH Library Catalog, Law (Connecticut and Federal), Finding Statistics, and citation Style Guides, among others.
You can find this and all Library Guides on the library's home page. For more help, come to the Information Desk, call us at (203) 932-7189, use the InfoAnytime chat service, or send us e-mail.
[Note: This online guide contains direct links to databases and websites. To locate any of the sites listed if you have printed out this guide, simply type in the name of the organization in Google or another search engine to find a link to the site.]
Use the library catalog to find circulating and reference materials, including books, audio-visual holdings, government documents, and periodical titles. (For periodical articles, see the section on Journal Articles, below.) Our catalog uses the Library of Congress (LC) classification system and subject headings. LC assigns call numbers (a combination of letters and numbers) according to the book's primary subject.
Quick search tips:
- Truncate with "?": account? will bring up accountants, accounting, etc.
- Put phrases in " ": "tax accounting" or "capital levy"
- Sort results by "Publish date descending" to get newest items at the top of the list.
- Click on the "Bibliographic" tab to determine the LC subject headings for an
item and then click on those headings as links to additional material with the same
subject.
- Always click on the "Linked Resources" tab to check for electronic access to single
items. In multiple-result searches, the URL box at the right of the screen is a
reminder to look for a web link on the next page (or click on "Linked Resources").
For additional search tips, consult the library guide on Using the UNH Library Catalog (OPAC).
If you can't find something in our catalog, please use our Interlibrary Loan (ILL) service. ILL request forms for books and articles are available at the library Information Desk, and online from the library's website. You should complete a separate ILL request form for each item requested. Bibliographic citations should be as accurate and complete as possible. Incorrect or incomplete information, such as abbreviations or lack of a publication date, will slow down receipt of material. For more information on Interlibrary Loan, click here.
Selected Reference and Circulating Materials
Reference materials, such as encyclopedias, dictionaries, handbooks and statistical compilations are a good place to start research. They are kept in the reference stacks on the library's entry level, and can be used only in the library. Circulating materials are shelved in open stacks on the second and third levels of the library and may be borrowed. "Ref" before the call number means that the book is kept in the Reference section.
Most accounting books fall into (but are not limited to) the HF5635 section, according to the Library of Congress' classification system. Browsing this section of the library will give you an overview of the print resources available. Below is a sample of reference and circulating books on accounting and taxation:
♦Reference Materials:
AICPA Professional Standards. Ref. HF5667.A55. Vols. 1-4, kept up-to-date with loose leaf insertions, from the American Institute of Certified Public Accountants (AICPA).
Accountants' Handbook. Ref. HF5621 .A22 1999
Internal Revenue Service. Bulletin Index-Digest System:
Dictionary of Finance and Investment Terms. Ref. HG161 .D69 1995
Dictionary of Financial Risk Management. Ref. HG151 .G37 1996
Dun & Bradstreet's Industry Norms and Key Business Ratios. Ref. HF5681.R25 .I53. The most recent edition is near the Information Desk, earlier editions on the regular reference shelves.
Encyclopedia of Banking & Finance. Ref. HG151 .M8 1991
Encyclopedic Dictionary of Accounting and Finance. Ref. HF1001 .S525 1989
GAAP Implementation Guide. Ref. HF5616.U5 B7 2004
Internal Revenue Bulletin. Ref. KF6362.3.I52. 1919-most recently received - there is a lag of a few years. Recent issues also online from our catalog or IRS site at http://www.irs.gov/businesses/lists/0,,id=98230,00.html. This is the official publication announcing Tax regulations and changes - you can also use the BNA, RIA or CCH tax databases for this primary source.
International Dictionary of Accounting Acronyms. Ref. HF5621 .M67 1998
International Encyclopedia of the Stock Market. Ref. HG4551 .I5 1999 vols. 1-2.
International Handbook of Corporate Finance. Ref. HG4026 .I57 2000
Mergent Industrial Manual. Ref. HG4961 .M67 Earlier copies in Circulating Collection.
Mergent public utility & transportation manual. Ref. HG4961 .M72453 Earlier copies in Circulating Collection.
New Palgrave Dictionary of Money & Finance. Ref. HG151 .N48 1992
Tax Management Portfolios. Ref. KF6289.A1 T35. From BNA, the online version is available in the BNA Tax Management database (see a more detailed description later). Issued with an index, in three series: U.S. income; Estates, gifts, and trusts; and Foreign income. Arranged by series and number. Each portfolio has a distinctive title. Most recent edition only is kept. Online version is the BNA Tax Management database, which includes newsletters, analysis and primary sources. Provides information on tax accounting for state, national and international law.
Thorndike Encyclopedia of Banking and Financial Tables. Ref. HG1626 .T492
Value Line Investment Survey. Perm. Reserve. Ref. HG4501.V26 .S4. Also available online.
Wiley GAAP 2006. Ref. HF5616.U6 E67 2005
♦Circulating Materials:
Accounting Best Practices. HF5635 .B818 2001
Accounting-by Principle or Design? HF5635 .R455 2003
Financial & Managerial Accounting. HF5635 .W27 2002
Intermediate Accounting. HF5635 .K5 2001
International Accounting and Economic Development. HF5625 .R48 2002
Questions, Exercises, Problems, and Cases to Accompany Financial Accounting. HF5635 .A7232 2002
Stalla Comprehensive Study Guide for the CFA® Exam. Levels 1 and 2. HG4514 .S9 2005 (Level 1); HG4514 .S95 2005 (Level 2).
Wiley Business Video Series. Accounting Principles [videorecording]. Perm. Reserve HF5635 .W524 2002
Many of your catalog searches will turn up listings of Government Documents. The Marvin K. Peterson Library has been a Federal Depository Library since 1971, and our collection of government documents includes a substantial number of business resources. Government documents have been listed in our online catalog since 2000, and many publications are available online from the "Linked Resources" tab in our Library Catalog.
Documents received before 2000 (and not online) may be in our print or microform Documents Collection. To use this collection, come to the Information Desk where a staff member will assist you. We will retrieve documents for you, help you find documents not listed in our catalog, or direct you to other resources. For more detailed information about searching for Government Documents, please consult our guide on Finding Government Documents, available online from our home page or in print at the Information Desk.
GPO Access (Government Printing Office) contains bibliographic citations to documents published by Federal Government agencies from 1976 to the present, with links to the online publications where available. GPO Access also makes legislative materials freely available to anyone from their front page.
Periodical articles from magazines, newspapers, and scholarly journals are a valuable source of information in all research fields. The Journals link on the library's home page provides information on most of the periodical, current and historical, to which you have access through the library. Formats of journals include print, microform and electronic (online). Use the Journals link to find:
- Single journals or articles: If you have the citation to an article, type the title of the journal in the top search box. Results will show which databases contain the journal electronically and give you a list of available issues to search through. "UNH Library Holdings" indicates that the journal is available in print or microfilm in the library. Current and older issues of most of our print periodicals, interfiled in a single alphabetical arrangement, are on the lower level. Microform versions of periodicals are also downstairs in the microform room. Ask for current newspapers and microform holdings at the Circulation Desk.
- Lists of journals by keyword or subject: Use the top search option, with the drop-down box set to "Title contains all words" and search with title keywords (e.g., account*, tax*, etc.; "*"=truncation here). You can also use the lower drop-down search box and select subjects like "Business & Economics" and the listed subcategories. These methods allow you to identify periodicals in a field and browse current issues of these periodicals, either online or in the library.
If you need a list of articles on a subject, use the journal indexes found in this guide in the Databases section, below. For more on searching for periodical articles, consult our library guide on Finding Articles.
You can find citations to articles from print or electronic indexes, or from bibliographies. Print indexes are available in the library's reference stacks. Read the section on Databases (below) for more on Electronic Indexes.
♦Print Indexes:
Accounting and Tax Index (1992-2002). Ref. Z7164.C81 A52. Accounting and tax articles. Continuation of AICPA Accountant's Index supplement.
Business Periodicals Index (1958-2005). Ref. Z7164.C81 .B983. Indexes articles in business journals on individual companies, accounting, marketing, banking, computer technology, economics, management, etc.
♦Databases:
The most efficient way to find articles by subject is to use an index that searches the contents of many journals at one time. Increasingly, electronic indexes offer the full text of the article as well as the citation and abstract. Our Serials Solutions journal-linking service will usually offer you "Find full text" links to other databases or tell you the availability of periodicals in the library.
The Proxy Connection provides access to most of our databases, whether you are in the library or accessing remotely. Enter your 16-digit UNH ID number as instructed. Select databases by title or provider, or use the Subject List. Use the Annotated List of Databases for information about each databases. For detailed information on how to find periodical articles, read the Finding Articles guide.
Below is list of the major databases with information related to Accounting and Taxation Research, followed by other business databases and a list of useful multidisciplinary databases. For a complete list of all our databases, look at Alphabetical Listing & Databases on Preview.
♦♦Major Accounting and Tax Databases:
BNA Tax Management, the full text online version of print resources from the Bureau of National Affairs, includes newsletters, analysis and primary sources. Provides information on tax accounting for state, national and international law. Includes commentary and analysis of changes in tax law. Get information on foreign, federal, and state tax commentary, primary sources and reports. The Tax Management Portfolios are also available in print in the library: Ref KF6289.A1 T35
CCH Tax Research Network provides online access to the print resources produced by the Commerce Clearing House, searchable by keyword and other terms. This is an electronic research tool for tax law created for law, accounting, health, and human resource professionals. Includes full text of primary sources (i.e., regulations and tax codes, as well as analysis and commentary on tax laws).
RIA Checkpoint. Tax law and accounting information, including text of accounting laws and regulations and analysis. You will need to register before you can log in to use the database. Note that you will need to register from a computer on the campus network, and that the e-mail you provide when registering must be your UNH e-mail account. Yahoo!, Hotmail, AOL or other free e-mail addresses will not work.
♦♦Other Business Databases:
ABI/INFORM Dateline. 1985-present. Provides news, analysis and information on businesses and regional market areas published in hard-to-find local and regional publications.
ABI/INFORM Global. 1971- present. Abstracts and some full text from nearly 1,800 national and international business and management journals, as well as company profiles with executive profiles. Good for business, management, Human Resources, computing, economics and financial research. Includes the full text of the Wall Street Journal from 1984 on. Full text of the Wall Street Journal is also available in ProQuest's Newspaper collections.
ABI/INFORM Trade & Industry. 1971-present. Provides articles and information from over 750 periodical publications with a trade and industry focus, including market trends, in many market sectors such as finance, construction, computers, transportation, insurance and more.
Note that you can simultaneously search all the databases we get from ProQuest except the Historical newspapers. If you don't want to search all of them, use the ‘databases selected' link at the top of the screen and select only the ones you want. A hint: select ‘clear all databases' if you want to search just a few.
Business and Company Resource Center. A database of company profiles, brand information, market intelligence, rankings, financials, investment reports, histories and industry news going back twenty years. Includes information from Brands and their Companies, Business Rankings Annual, and Encyclopedia of Associations. You may choose the Advanced Search option and the Rankings or Associations option from the drop down menu. Some full text.
Conference Board Online. The full text, online version of this print source of information on economics and business issues. Includes reports, articles, and economic data for the United States on management, economic and financial issues. We have some of the print resources in our library.
Credo Reference. This collection of both general and subject specific, full text reference books is helpful in providing background information on a wide variety of topics. This database includes dictionaries, encyclopedias, census information, images, biographies and more. Once in Credo reference, select the Business link to access the Dictionary of Accounting and other business resources.
Directory of Corporate Affiliations. A business directory, this database of company information includes parent/subsidiary relations, and is searchable by company size, amount of business done, SIC & NAICS (Standard Industrial Classification & North American Industrial Classification) codes.
Emerald Full Text Journals. Emerald Fulltext is a collection of over 42,000 articles from over 100 of the most prestigious business and management journals.
Hoover's Company Records. Find up to date proprietary editorial content covering more than 40,000 public and non-public companies and 225,000 key executives. Hoover's, widely recognized as a leading provider of corporate data, delivers in depth industry analysis, information on a company's location, summary financials, top competitors, top officers, and more.
Hoover's Online. Hoover's, Inc., delivers comprehensive company, industry, and market intelligence that drives business growth. A database of 12 million companies, with in-depth coverage of 40,000 of the world's top business enterprises. Includes Updated daily. Find annual reports here.
Mergent Online. The online version of several Mergent, formerly called Moody's, publications on US and international companies. Information includes company financials, company officials, and country information from the CIA World Factbook. Find annual reports here. (Country information is also available in CountryWatch, LexisNexis Reference, and the World Factbook, available in the library, online from our catalog or at the CIA web site. Mergent provides Access to EDGAR (SEC) filings that can be downloaded in excel or PDF formats. To create a file of companies, use the Basic Search to create a file for Company Analysis, and then search for EDGAR information. Create a form specifying the type of information desired. Access for 5 people at a time. Log in at the 'Enter Mergent' link and remember to log out.
NBER Working Papers. National Bureau of Economic Research publications that can be downloaded. We have the print publications in the library. Accessible from the library catalog if you are on the campus network, use the proxy to access the catalog if you are off-site.
ReferenceUSA. Business directory that provides the most current information on over 12 million businesses nationwide, including small businesses not listed elsewhere. The database allows you to search by company name, size, sales, SIC or NAICS code, and geographic area. Provides detailed information, including parent/branch relationships between companies, if any.
Value Line Investment Survey. Provides information on stocks, including the prices, timeliness, safety ranks, estimated dividends, low and high, P/E stocks, stock market averages. It also includes "The Value Line View" a summarized economic report. Also in print on Permanent Reserve. Ask for the most recent print edition at the Circulation Desk; earlier editions are located in the reference stacks. Ref. HG4501.V26 .S4.
♦♦Other Useful Databases:
FirstSearch provides access to many databases such as Dissertations from North America and Europe, EconLit, and more. Some full text. Available in the library only. Ask at the Information Desk for password, if needed.
HeinOnline. HeinOnline is a full text product available from an American legal publisher that serves the academic law library market worldwide. HeinOnline has major library collections include Law Journal Library, Federal Register Library, Treaties and Agreements Library, the U.S. Federal Legislative History Library, and the U.S. Supreme Court Library.
ProQuest Newspaper Collection includes full text for the following newspapers, notably the Wall Street Journal, Hartford Courant, Christian Science Monitor, LA Times and New York Times. Complements newspaper coverage in General OneFile, Expanded Academic and General Reference Center Gold. ProQuest Historical Newspaper Collection covers these newspapers for earlier dates, but cannot be searched at the same time as the newspaper collection, so check the dates.
♦General Accounting Sites:
Accounting Information at Business.com. Commercial sites for accounting professionals.
Accounting Terminology Guide. Prepared by the New York State Society of CPAs (NYSSCPA) General Committee on Public Relations.
The Financial Management Network Online. News and information on continuing professional education for accountants.
OpenPro Accounting Software. "Web-based Enterprise Resource Planning (ERP) systems."
Penn World Tables. A data set available at the University of Pennsylvania's Center for International Comparisons.
RAW (Rutgers Accounting Web) From the Rutgers Accounting Research Center.
SmartPros Accounting. News resources, professional education, products and services. www.smartpros.com/ (home); http://accounting.smartpros.com/ (news).
SmartPros Accounting: Articles, CPE and Career Resources. From SmartPros, information on ethics and compliance, legal issues, and accounting news.
SmartPros Accounting -- Students. Information on negotiation and career advice. Includes a newsletter.
Social Science Research Network. Co-hosted by the Stanford Law School and the European Corporate Governance Institute, and administered by distinguished researchers, the site is meant to encourage professional communication among researchers. The SSRN library offers an abstracts database as well as an electronic paper collection containing free and fee based downloadable papers. Includes an Accounting subdivision.
♦Annual Reports:
CAROL (Company Annual Reports On-Line)
Corporate Reports Online, from the University of Pennsylvania Library
How to Find a Company's Annual Report Online
IRIN Annual Report Resource Center, from the Investor Relations Information Network
Non-profit, Charity and Other Types of Annual Reports
AAA (American Accounting Association)
AIA (American Association of International Accountants)
AICPA (American Institute of Certified Public Accountants). From the AICPA site:
ASWA (American Society of Women Accountants)
CSCPA (Connecticut Society of Certified Public Accountants)
FASB (Financial Accounting Standards Board)
GASB (Governmental Accounting Standards Board)
IASB (International Accounting Standards Board)
IIA (Institute of Internal Auditors)
Institute of Internal Auditors UK
♦Auditing:
Accounting & Auditing. A list of federal links, from Oklahoma State University.
AuditNet. Internal audit resources for internal auditors. All aspects of audition, including Audit Programs, a Sarbanes-Oxley Audit Resource Center, and Auditing jobs.
♦Big Four Accounting Firms:
♦Certified Public Accounting:
CSCPA (Connecticut Society of Certified Public Accountants)
CPA Directory.com. Search the directory of U.S. CPAs for license verification or search for individual firms.
The CPA Journal. A peer-reviewed journal by and for CPAs.
The CPA Letter, a publication of the American Institute of CPAs (AICPA).
The Practicing CPA, a newsletter of the AICPA Alliance for CPA Firms.
Web CPA. "Tools and resources for the electronic accountant." Includes web seminars.
The University of New Haven's Accounting Club includes useful links.
Web Resources for Accounting, from Infomine.
♦Government Sites:
Defense Finance and Accounting Service. Information on pay and benefits for military, or civilian personnel, as well as retirees.
Federal Accounting Standards Advisory Board. Information on accounting standards on the federal level.
FedStats. Includes statistical data about tax returns.
General Accounting Office. Information for governmental workers, members of the press, accounting professionals and others. Also includes accounting news.
SEC (U.S. Securities and Exchange Commission)
♦Non-Profit Organizations:
GuideStar. Provides basic information on nonprofit organizations, including recent IRS Forms 990. Register to search the database. Basic information is provided for free, although there is a charge for other information.
Non-profit, Charity and Other Types of Annual Reports
♦Personal Finance:
Personal Bankruptcy Tips. Help for people filing for personal bankruptcy under Chapters 7 or 13.
Roth IRA Web Site Home Page. For professionals and consumers, this site includes technical and planning tools for setting up a Roth IRA, articles, a message board, legal information, calculators, software, and other tools.
♦Taxes and Tax Forms:
1040.COM. News and tax forms.
Internal Revenue Service. The official government site. Information and forms for individuals, businesses, non-profit organizations, and accounting professionals.
Internal Revenue Service, Forms and Publications. Go directly here for forms, instructions, and publications.
Tax and Accounting Sites Directory. Includes information on payroll management and human resources topics.
U.S. Tax Code On-Line. Browse the table of contents, by section number, or search full text.
Writing Your Paper and Citing Your Research
The library has created Style Guides to citing your sources according to several styles. Search our catalog for handbooks and manuals on the research and writing process using "writing" and "handbooks" as keywords. In addition, the Center for Learning Resources in Maxcy Hall, Room 108, assists students writing papers.
This and other guides are available in the display racks near the Information Desk and online at our web page at the Guides link.
Any Questions? Ask at the Information Desk, call us at (203) 932-7189, or e-mail us.
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