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School of Business - Accounting and Taxation

Chris Poehlmann, Subject Librarian

I. General Purpose

The University Libraries collect materials on accounting and taxation to support the undergraduate program, two Master's level graduate programs in Accounting and Taxation, and the individual research of faculty and students in the School of Business and related disciplines. The collections also support coursework and research in the Departments of Economics and Finance. The focus of the collection is on financial accounting; auditing; cost analysis; taxation of income, corporations, estates, and trusts; and business and accounting law.

II. Subject and Language Modifiers

Languages: With rare exceptions, materials are selected in the English language only.

Geographical Areas: Most accounting and taxation materials cover the United States. The majority of resources are at the federal level, with some New York State materials also included. Resources for other states or nations are generally not selected. However, international materials are occasionally selected to provide balance to the collection

Chronological Periods: The emphasis of the collection is on contemporary law and practice. However, historical materials are occasionally added to give the collection perspective.

III. Description of Materials Selected

Types of Materials Collected:

The focus of the accounting and taxation collection is on materials for practitioners in the field. Books and journals are selected that aid students and faculty in maintaining current with new developments. Theoretical works are also collected selectively to provide balance to the collection.

Standards, regulations, rules, and practices are essential in this field. The library maintains current collections of such materials from professional organizations and government agencies, including the Financial Accounting Standards Board, American Institute of Certified Public Accountants, and the Internal Revenue Service. Strong emphasis is placed on the federal income tax. The Government Publications collection is important in this field. These materials are increasingly available in electronic formats.

With the emphasis on current information, delivery via the Internet has become the publication method of choice for information on accounting and taxation. Several organizations are now releasing new material via the Internet before producing print equivalents.

Types of Materials Excluded: Theses and dissertations are not selected. Reprints and case studies are acquired only on specific request. Textbooks are generally excluded, but may be selected if they provide a sound overview of current practice in the field.

IV. Subject and Collection Levels [Collection Level Descriptions]

Financial Accounting Instructional Level, Advanced
Cost Accounting Instructional Level, Advanced
Auditing Instructional Level, Advanced
Business Law Instructional Level, Basic
Federal Taxation Instructional Level, Advanced
State Taxation Instructional Level, Basic
International Taxation Basic Level

V. Other Factors

Many of the materials selected for the Finance and Economics departments are also used by Accounting and Taxation to provide the theoretical framework for current practice.

VI. Internal Notes

The looseleaf tax and accounting services require a tremendous amount of labor to keep up to date. Several of these services have been replaced with electronic or Internet formats, and we expect this trend to continue.

October 2003

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