Any One Accounting Package Bibliography Definition

Dictionaries . Indexes . Directories

Accountants' Index. Supplement. [New York] : American Institute of Accountants, 1923-c1992.
LC Call Number: Z 7164.C81 A5 Suppl.
LC Catalog Record: 86655607

Accounting & Tax Index. Ann Arbor, MI : UMI, c1992-
LC Call Number: Z 7164.C81 A224
LC Catalog Record: 92660678

A Dictionary of Accounting and Auditing : 10,000 + accounting and auditing terms currently used in the USA, UK, Canada, and Australia [Guy Lynn]. Oakland, CA : Mason Pub., 2005.
LC Call Number: HF5621 .L96 2005
LC Catalog Record: 2004104704

Chambers R.J. ed.An Accounting Thesaurus : 500 Years of Accounting. 1st ed. Oxford, OX, UK; Tarrytown, N.Y., USA : Pergamon, 1995.
LC Call Number: HF5625 .A255 1995
LC Catalog Record: 95018243

Dictionary of Accounting and Finance. London : Bloomsbury, 2010.
LC Call Number: HF5621 .D533 2010
LC Catalog Record: 2010413914

Morris, Thomas W.The International Dictionary of Accounting Acronyms. Chicago: Fitzroy Dearborn Pub., c1998.
LC Call Number: HF5621 .M67 1998
LC Catalog Record: 99482830

Plank. Tom M. and Lois R. Plank, eds.Encyclopedia of Accounting Systems . 2nd ed. Englewood Cliffs, N.J. : Prentice Hall, c1994.
LC Call Number: HF5635 .E54 1994
LC Catalog Record: 93023812

Shim, Jae K. and Joel G. Siegel.Dictionary of Accounting Terms. 5th ed. Hauppauge, NY : Barron's, 2010.
LC Call Number: HF5621 .S54 2010
LC Catalog Record: 2009035942

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Textbooks, Treatises and Guides

Accounting Desk Book. New York, N.Y. : Institute for Business Planning, c1965-
LC Call Number: HF5601 .A267
LC Catalog Record: 92655004

Accounting Trends & Techniques. New York: American Institute of Certified Public Accountants.
LC Call Number: HF5681.B2 A35
LC Catalog Record: 48002517

Annual that features reporting methods of top industrial, merchandising, and technology and service corporations in the country.

Carmichael, D.R., O. Ray Whittington and Lynford Graham.Accountants' Handbook. 11th ed. Hoboken, N.J. : Wiley, c2007.
LC Call Number: HF5621 .A22 2007
LC Catalog Record: 2008276317

Kieso, Donald E., Jerry J. Weygandt and Terry D. Warfield.Intermediate Accounting. 14th ed. Hoboken, NJ : Wiley, c2012.
LC Call Number: HF5635 .K5 2012
LC Catalog Record: 2012382051

Kimmel, Paul D. , Jerry J. Weygandt and Donald E. Kieso. Financial Accounting : Tools for Business Decision Making. 6th ed. Hoboken, N.J. : John Wiley, c2011.
LC Call Number: HF5635 .K538 2011
LC Catalog Record: 2011284181

Kimmel, Paul D. and Jerry J. Weygandt.Accounting : Tools for Business Decision Making. 4e [ed.] Hoboken, N.J. : Wiley, c2011.
LC Call Number: HF5636 .K56 2011
LC Catalog Record: 2011290241

Kinney, Michael R. and Cecily A. Raiborn.Cost Accounting : Foundations and evolutions. 8th ed. Mason, Ohio : South-Western Cengage Learning, c2011.
LC Call Number: HF5686.C8 B2758 2011
LC Catalog Record: 2009942310

Klopper, Susan M. ed.Introduction to Online Accounting & Financial Research : Search Strategies, Research Case Study, Research Problems, and Data Source Evaluations and Reviews. Mason, Ohio : Thomson/Texere, c2004.
LC Call Number: HF5625.7 .I58 2004
LC Catalog Record: 2004300447

Louwers, Timothy J. ... [et al.].Auditing and Assurance Services. 5th ed. New York, NY : McGraw-Hill/Irwin, c2013.
LC Call Number: HF5667 .A815 2013
LC Catalog Record: 2011047979

Needles, Belverd E.Principles of Accounting. 11th ed. Mason, Ohio : Cengage Learning, c2011.
LC Call Number: HF5635 .N35 2010
LC Catalog Record: 2009941180

Pickett, K. H. Spencer.The essential guide to internal auditing. 2nd ed. Chichester : Wiley, 2011.
LC Call Number: HF5668.25 .P53155 2011
LC Catalog Record: 2012357090

Siegel, Joel G., and Jae K. Shim.Accounting Handbook. 5th ed. Hauppauge, N.Y. : Barron's Educational Series, c2010.
LC Call Number: HF5635 .S586 2010
LC Catalog Record: 2010007970

Stice, Earl K. and James D. Stice.Intermediate Accounting. 18th ed. Mason, OH : South-Western/Cengage Learning, c2012.
LC Call Number: HF5636 .S85 2012
LC Catalog Record: 2010942870

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Journal of Accountancy. [New York] American Institute of Certified Public Accountants [etc.] v. 1- Nov. 1905- Monthly.
LC Call Number: HF5601 .J7
LC Catalog Record: 07039524

Monthly. Publication of the AICPA that focuses on the latest news and developments related to the field of accounting, written for CPAs and other accounting professionals.

Online edition:

Accounting Horizons. Sarasota, FL : American Accounting Association, c1987- Monthly.
LC Call Number: HF5616 .U5 A33
LC Catalog Record: 88645569
Monthly. Presents papers of an applied nature, serving as the principle vehicle for written scholarly communication between and professionals, AAA, and accounting educators.
Recent issues can be searched online by selecting the publications link on the American Accounting Association home page at Tables of contents and abstracts can be viewed without charge. The full text of articles is available for purchase from the site.

The Internal Auditor : Journal of the Institute of Internal Auditors. [New York, N.Y. : Institute of Internal Auditors, Monthly.
LC Call Number: HF5667 .I52
LC Catalog Record: 58038521

The Practical Accountant. New York, NY [etc.] Faulkner & Gray, Inc. [etc.] Monthly.
LC Call Number: HF5601 .P65
LC Catalog Record: sf80001491

Emerson's Professional Services Review.
LC Call Number: None. Current Issues Only. Request in the Newspaper & Current Periodical Reading Room.
LC Catalog Record: sv92045867

Published six times per year covering the top accounting firms.

Public Accounting Report.
LC Call Number: None. Current Issues Only. Request in the Newspaper & Current Periodical Reading Room
LC Catalog Record: sc78001752

Subscription information available online from:
(listed under "CCH Books & Other Publications")

The European Accounting Review. London, UK : Routledge, c1992-
LC Call Number: HF5616.E8 E976
LC Catalog Record: 97652864

The international scholarly journal of the European Accounting Association for publishing accounting research manuscripts.

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Chatfield, Michael and Richard Vangermeersch.The History of Accounting : An International Encyclopedia. New York : Garland, 1996.
LC Call Number: HF5605 .H573 1996
LC Catalog Record: 95020710

Edwards, John Richard and Stephen P. Walker, eds.Routledge companion to accounting history London ; New York : Routledge, 2009.
LC Call Number: HF5605 .R68 2009
LC Catalog Record: 2008000251
Table of Contents

Previs, Gary John and Barbara Dubis Merino.AHistory of Accountancy in the United States : the Cultural Significance of Accounting. Columbus, Ohio : Ohio State University Press, 1998.
LC Call Number: HF5616.U5 P724 1998
LC Catalog Record: 97024109

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Available onsite only.

Contains abstract and full-text articles in many areas from many sources. Sample journal titles: Journal of Accountancy, Accountancy, The Accountants Digest, Accounting Horizons, The Accounting Review, Accounting Technology, Accounting and Business Research, Accounting and Finance, Accounting, Auditing & Accountability Journal, Accounting, Organizations and Society, Across the Board.

Business Source Complete
Available onsite only.

Contains abstract and full-text articles in many areas from many sources. Sample journal titles: National Public Accountant, Australian Accountant, Massachusetts CPA Review, Ohio CPA Journal, Bank Accounting & Finance (Euromoney Publications PLC), Auditing, Journal of International Accounting Auditing & Taxation, Tax Adviser, Armed Forces Comptroller, CPA Journal, Internal Auditor, Journal of Taxation.

Conference Papers Index
Available onsite only.

Citations to papers and poster sessions from major scientific meetings around the world. Coverage: 1982 - present.

Dissertations & Theses: Full Text
Available onsite only.

Index of doctoral dissertations and master's theses, with coverage from 1861 to the present. Those published from 1980 to present include abstracts.

General OneFile
Available onsite only.

Contains abstract and full-text articles in many areas from many sources. Sample journal titles: Behavioral Research in Accounting, Accounting and Finance, Accounting Historians Journal, Accounting Horizons, Accounting Review, Accounting Technology, Accounting Today, Auditing: A Journal of Practice & Theory, Internal Auditor.

Available onsite only.

The Accounting & Auditing section includes: GAAP and GAAS Guides; Governmental and Not-For Profit Audit Library; International Accounting Library; Accounting for Uncertain Tax Positions Manager, Fair Value Measurements Manager, IFRS Tax Manager and Accounting for Income Taxes Manager; and International Accounting Library. Also includes tax related publications: Standard Federal Tax Reporter, the 50 state (and District of Columbia) tax reporters, Internal Revenue Manual, IRS pubications like Publication 15: Circular E, Employer's Tax Guide, and periodicals such as Taxes: The tax magazine.

ProQuest Congressional
(Former LexisNexis Congressional)

Available onsite only.

This database has the Accountants Handbook as well as varoius AICPA publications including the full text of all the articles from the Journal of Accountancy, Tax Adviser, CPA Letter, and the Tax Division Newsletter. There are also John Wiley publications and various accounting journals.

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LC Subject Headings

The following linked subject headings display entries from the Library of Congress Online Catalog that appear under the heading. The subject headings listed below are just a sample of the subject headings available for accounting and auditing. Additional works in the Library of Congress on accounting and auditing may be identified by searching the Online Catalog under appropriate Library of Congress subject headings. Please be aware that during periods of heavy use you may encounter delays in accessing the catalog.

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Accounting Standards Codification

The Financial Accounting Standards Board (FASB) approved the FASB Accounting Standards Codification™ as the single source of authoritative nongovernmental U.S. Generally Accepted Accounting Principles (GAAP) to be launched on July 1, 2009. It excludes governmental accounting standards and reorganizes the thousands of U.S. GAAP pronouncements into roughly 90 accounting topics and displays all topics using a consistent structure. It also includes relevant Securities and Exchange Commission (SEC) guidance that follows the same topical structure in separate sections in the Codification. It codified all standards issued by a standard-setter within levels A through D of the pre-Codification GAAP hierarchy, as follows:
  • Financial Accounting Standards Board (FASB): Statements (FAS), Interpretations (FIN), Technical Bulletins (FTB), Staff Positions (FSP), Staff Implementation Guides (Q&A)
  • Emerging Issues Task Force (EITF): Abstracts and Appendix D Topics
  • Derivative Implementation Group (DIG) Issues
  • Accounting Principles Board (APB) Opinions
  • Accounting Research Bulletins (ARB)
  • Accounting Interpretations (AIN)
  • American Institute of Certified Public Accountants (AICPA):
  • Statements of Position (SOP), Audit and Accounting Guides (AAG)—only incremental accounting guidance, Practice Bulletins (PB), Technical Inquiry Service (TIS)—only for Software Revenue Recognition.
Free access to Basic view with registration.

AICPA Technical Practice Aids (Bound ed.) Chicago : Published for the American Institute of Certified Public Accountants by CCH Inc.,
LC Call Number: HF5616.U5 A574b
LC Catalog Record: 96644513

Annual AICPA published every June that contains Position Practice Bulletins and Practice Alerts. Available for purchase from CPA2Biz. (

AICPA Professional Standards. Chicago, Ill. : Published for the American Institute of Certified Public Accountants by Commerce Clearing House.
LC Call Number: HF5667 .A43
LC Catalog Record: 86643417

Annual published every June. Contains all of the outstanding pronouncements on professional standards issues by the AICPA, the International Federation of Accountants, and the International Accounting Standards Board. Arranged by subjects with amendments noted and superseded portions deleted. Available for purchase from CPA2biz. (

Audit Technique Guides (IRS)

These guides help IRS examiners during audits by providing insight into issues and accounting methods unique to specific industries. While ATGs are designed to provide guidance for IRS employees, they’re also useful to small business owners and tax professionals who prepare returns. Includes: Aerospace Industry, Art Galleries, Attorneys offices, Business Consultants, Construction Industry, etc.

Codification of Statements on Auditing Standards. American Institute of Certified Public Accountants. New York : American Institute of Certified Public Accountants, c2005-
LC Call Number: HF5667 .C566
LC Catalog Record: 2006209755

The pronouncements are indexed by subject, with amendments noted and superseded portions deleted.

Codification of Statements on Standards for Attestation Engagements as of ... New York, N.Y. : American Institute of Certified Public Accountants,
LC Call Number: HF5667 .A5357a
LC Catalog Record: 95640617

All Statements in effect have been arranged by subject and fully indexed.

Current Text. New York: McGraw-Hill, c2002.
LC Call Number: HF5616 .U5 A35
LC Catalog Record: 86643418

FASB Annual published every June. Arranged by subject and fully indexed for easy reference, the information is organized within two logical classifications: General Standards (generally applicable to all enterprises) and Industry Standards (applicable to enterprises operating in specific industries). Presented alphabetically by key topic, coverage includes comprehensive summaries of each subject, plus applicable standards, illustrations, and examples. Available for purchase from CPA2Biz. (

Digital Accounting Collection.

This collection, which was transferred to the University of Mississippi from the American Institute of Certified Public Aaccountants (AICPA), is part of the AICPA Library Service. It includes full text for noncurrent AICPA Exposure Drafts, Accounting Hisorians Journal, 1974-1992, and bibliographic citations for the AICPA pamphlet collection.

EITF Abstracts: a Summary of Proceedings of the FASB Emerging Issues Task Force. Stamford, Conn. : Financial Accounting Standards Board. Annual.
LC Call Number: HF5616.U5 F36a
LC Catalog Record: 91642522

Information on the activities of the Emerging Issues Task Force is available online:

Governmental Accounting Standards Series
LC Call Number: Original Pronouncements: HJ10.2 .G68
LC Call Number: Codification: HJ9801 .F56a
LC Catalog Record: 89644367

Includes basic information about the GASB, which establishes standards of state and local governmental accounting and financial reporting, a list of members, recent press releases, draft documents for comment, frequently requested documents, and summaries and status of all GASB statements and interpretations.

Government Auditing Standards. Comptroller General of the United States. Washington, D.C. : U.S. General Accounting Office, [2007]
LC Call Number: HJ9801 .U535 2007
LC Catalog Record: 2007473138

Maintained by the GAO, Government Auditing Standards (The Yellow Book) contains standards for audits of government organizations, programs, activities, and functions, and of government assistance received by contractors, nonprofit organizations, and other nongovernment organizations. These standards, often referred to as generally accepted government auditing standards (GAGAS), are to be followed by auditors and audit organizations when required by law, regulation, agreement, contract, or policy. (Report Number: GAO-07-731G). See

Guide to GAAP. Fort Worth, TX: Practitioners Pub. Co., c1999
LC Call Number: HF5616 .U5 G837
LC Catalog Record: 96648151

Practical, "real-life" solutions to the problems you encounter when applying generally accepted accounting principles. Covers all FASB Statements, Interpretations, and Technical Bulletins; APB Opinions; ARBs; and relevant AICPA Statements of Position and FASB EITF issues.

Miller GAAP Financial Statement Disclosures Manual. San Diego : Harcourt Professional Pub., c2001-
LC Call Number: HF5658 .M55
LC Catalog Record: 00222965

A study of all generally accepted accounting principles (GAAP) set forth in the pronouncements of the Financial Accounting Standards Board (FASB). It contains AICPA Accounting Standards Executive Committee (ASEC) Statements of Position. It explains all pronouncements and includes practice-oriented real world examples. Each chapter discusses perspectives and issues, describes sources of GAAP, includes definitions of terms, and outlines concepts, rules and examples. It includes a complete listing of GAAP pronouncements, both interpretation and application of new concepts, and all the latest findings of the Emerging Issues Task Force.

Original Pronouncements. New York: McGraw-Hill, c2001.
LC Call Number: HF5616 .U5 F537
LC Catalog Record: 86643439

FASB annual published in June. This set contains the original text of accounting standards pronouncements with superseded sections and amendments clearly noted. FASB Statements of Financial Accounting Standards, Accounting Research Bulletins and related Interpretations, Accounting Principles Board Opinions and related Interpretations, FASB Interpretations, FAB Statements of Financial Accounting Concepts, FASB Technical Bulletins. Available for purchase from CPA2Biz. (

Statements of Financial Accounting Concepts. New York: John Wiley & Sons, c2001
LC Call Number: HF5616 .U5 A37
LC Catalog Record: 89641799

FASB annual published in June.

U.S. Master GAAP Guide. Chicago : CCH Inc., c1998-
LC Call Number: HF5616.U5 F534
LC Catalog Record: 98643627

Explains and examines Accounting Research Bulletins, Accounting Principle Board Opinions, FASB Statements, FASB Interpretations and Technical Bulletins. Summary coverage of FASB Concept Statements, FASB Emerging Issues Task Force Summary Issues, AICPA Statements of Position and selected SEC Staff Accounting Bulletins also are included.

Wiley Practitioner's Guide to GAAS. New York : Wiley, 1999-
LC Call Number: HF5616.U5 W558
LC Catalog Record: sn99030982

Contains : SAS, SSAE, SSARs and Interpretations

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AICPA Audit and Accounting Guide series
  • Airlines
  • Brokers and Dealers in Securities
  • Casinos
  • Common Interest Realty Associations
  • Consideration of Internal Control in a Financial Statement Audit
  • Construction Contractors
  • Audits of Employee Benefit Plans
  • Entities With Oil and Gas Producing Activities
  • Federal Government Contractors
  • Auditing Derivative Instruments, Hedging Activities, and Investments in Securities
  • Health Care Organizations
  • Investment Companies
  • Life and Health Insurance Entities
  • Not-for-Profit Organizations
  • Personal Financial Statements
  • Property and Liability Insurance Companies
  • Prospective Financial Information
  • State and Local Governments (Non-GASB 34 Edition)
  • Use of Real Estate Appraisal Information
The Audit and Accounting Guides summarize applicable practices and deliver "how-to" advice for handling almost every type of financial statement. They describe relevant matters, conditions, and procedures unique to a particular industry, and illustrates treatments of financial statements and reports to caution auditors and accountants about unusual problems.

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Internal Auditing

Internal Control, Integrated Framework. New York, N.Y. : Committee of Sponsoring Organizations of the Treadway Commission, c1992.
LC Call Number: HD70.U5 I534 1992
LC Catalog Record: 93121498

Moeller, Robert R.Brink's Modern Internal Auditing. 6th ed. Hoboken, N.J. : John Wiley & Sons. Inc., c2005.
LC Call Number: HF5668.25 .B74 2005
LC Catalog Record: 2004016916

Ratliff, Richard L. and Kurt F. Reding.Introduction to Auditing : Logic, Principles, and Techniques. Altamonte Springs, Fla. : Institute of Internal Auditors, c2002.
LC Call Number: HF5667 .R332 2002
LC Catalog Record: 2003544598

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Auditor Independence / Peer Review


Sarbanes-Oxley Act of 2002
Public Law No: 107-204 (Signed by the President - 7/30/2002)
Text PDF [288 KB/66 p.]

H.R. 3763 (related bills: H. Res. 395 and S 2673)

Official Name / To protect investors by improving the accuracy and reliability of corporate disclosures made pursuant to the securities laws, and for other purposes.

Name passed by HOUSE / Corporate and Auditing Accountability, Responsibility, and Transparency Act of 2002 or Corporate Accountability bill (identified by CRS) or Accounting Industry Reform bill (identified by CRS)

Name passed by SENATE / Public Company Accounting Reform and Investor Protection Act of 2002 or White-Collar Crime Penalty Enhancement Act of 2002 or Corporate and Criminal Fraud Accountability Act of 2002

H Report 107-414

Conference Report H. Rept. 107-610

Title I: Public Company Accounting Oversight Board - Establishes the Public Company Accounting Oversight Board (Board) to: (1) oversee the audit of public companies that are subject to the securities laws; (2) establish audit report standards and rules; and (3) inspect, investigate, and enforce compliance on the part of registered public accounting firms, their associated persons, and certified public accountants.

Additional Legislative Information for H.R. 3763 from

AICPA Sarbanes Oxley (updates)

Includes relevant information on the Sarbanes-Oxley Act of 2002. Includes basic and background information as well as Best Practices, Implementation Frameworks, Tools for Auditors and Studies Mandated by SOX.

Securities & Exchange Commission Spotlight on Sarbanes-Oxley
ht tp://

SAS 70 is an Internal Control standard document Documents include SEC information on Sarbanes-Oxley and includes: Final Rulemaking, FAQs, Press Releases, Proposed Rulemaking, Special Studies.

U.S. Public Accounting Oversight Board

The Public Company Accounting Oversight Board (PCAOB) is a private, nonprofit corporation created by the Sarbanes-Oxley Act of 2002 to oversee the auditors of public companies. Website contains Standards ( ) such as Auditing Standard No. 5: An Audit of Internal Control Over Financial Reporting that Is Integrated with An Audit of Financial Statements related to the SAS 70.


General Accounting Office Report , GAO-02-742R Accounting Profession: Oversight, Auditor Independence, & Financial Reporting Issues (5/02)

This report was prepared in response to Senator Sarbanes' letter asking about what Congress could do to strengthen the accounting profession. Full text of the report is available from the General Accounting Office web site by searching for the report number GAO-02-742R under "GAO reports."

American Institute of Certified Public Accountants (AICPA)

The web page of the Professional Ethics Division of AICPA includes a section on the Sarbanes-Oxley Act linking users to a variety of background documents including documents on the events leading to the signing of the Act, the full text of the Act, frequently asked questions about the Act issued by the Securities and Exchange Commission Division of Corporate Finance, and federal regulatory implementation activities. Also available from this page is a GAO-AICPA rule comparison.

American Institute of Certified Public Accountants (AICPA) Annual Reports

Links to recent annual reports are provided on this page. Also see For the Public page that contains links to Peer Review Firm Terminations, Peer Review Public File and other useful information.

CPA's Guide to Quality Control and Peer Reviews. Chicago, IL : CCH, Inc., c2005- 2005-
LC Call Number: HF5616.U5 C687
LC Catalog Record: 2006202017

Henkel, Michelle M. , Charles W. Wheeler and Andrea M. Lane.Sarbanes-Oxley : Auditor Independence. [United States] : Tax Management Inc./BNA, c2006.
LC Call Number: KF1446 .H46 2006
LC Catalog Record: 2007279116

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Education / Career

CPA Review. Auditing. Gainesville, Fla. : Gleim Publications, c2001.
LC Call Number: HF5667 .C674
LC Catalog Record: 95640948

Goldberg, Jan.Great Jobs for Accounting Majors. 2nd ed. New York : McGraw-Hill, 2005.
LC Call Number: HF5616.U5 G643 2005
LC Catalog Record: 2004059737

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Internet Resources

Accounting Firms      |     Organizations     |     Government    |     Commercial

Accounting Firms


Ernst & Young

Deloitte Touche Tohmatsu




AICPA historical documents (Ole Miss)

American Accounting Association

Financial Accounting Federation

Financial Executives International

Internal Auditing Benchmarking Association

The Institute of Internal Auditors

National Association of State Boards of Accountancy

National Society of Accountants

State Boards of Accountancy


Public Accounting Oversight Board

Governmental Accounting Standards Board (GASB)

Financial Accounting Standards Board (FASB)

House Financial Services Committee

Senate Finance Committee

Securities and Exchange Commission



CFO Magazine

Tax and Accounting Sites

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International Standards and Treatises

Bragg, Steven M.IFRS Made Easy. Hoboken, N.J. : Wiley, c2011.
LC Call Number: HF5626 .B723 2011
LC Catalog Record: 2011280687

Choi, Frederick D.S., Carol Ann Frost and Gary K. Meek.International Accounting. 4th ed. Upper Saddle River, NJ : Prentice Hall, c2002.
LC Call Number: HF5686.I56 C53 2002
LC Catalog Record: 2001036063

Collings, Steve.Interpretation and Application of International Standards on Auditing. Chichester, West Sussex, U.K. : Wiley, 2011.
LC Call Number: HF5626 .C653 2011M
LC Catalog Record: 2010046382

International Financial reporting Standards (IFRS's) : Including International Accounting Standards (IAS's) and Interpretations as at ... London : International Accounting Standards Board, c2003-
LC Call Number: HF5626 .I58377
LC Catalog Record: 2003252712

International GAAP : Generally Accepted Accounting Practice Under International Financial Reporting Standards. London : LexisNexis, 2004- Global ed. 1 (2005)-
LC Call Number: HF5626 .I5838
LC Catalog Record: 2005261201

Nobes, Christopher and Robert Parker.Comparative International Accounting. 7th ed. Harlow, England ; New York, : Financial Times/Prentice Hall, 2002.
LC Call Number: HF5625 .C74 2002
LC Catalog Record: 2001054847

Research in Accounting in Emerging Economies. Greenwich, Conn. : JAI Press, c1995- (formerly Research in Third World Accounting)
LC Call Number: HF5616.D44 R47
LC Catalog Record: 96644676

Walton, Peter.European Financial Reporting: A History. London; San Diego : Academic Press, c1995.
LC Call Number: HF5616.E8 E977 1995
LC Catalog Record: 96141254

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International Organizations & Associations

Tax and Accounting Sites Directory

Institute of Internal Auditors

International Accounting Standards Board (IASB)

International Federation of Accountants

International Forum on Accountancy Development

"The International Forum on Accountancy Development ('IFAD') was created as a working group between the Basel Committee, the International Federation of Accountants, IOSCO, the large Accounting Firms, OECD, UNCTAD, and the World Bank and regional development banks, which flowed from the East Asian crisis. Its mission was to improve market security and transparency, and financial stability on a global basis. IFAD completed its work with the publication of GAAP Convergence 2002." From the Deloitte IAS Plus web page.

Last Updated: 10/11/2016

To view PDFs

For "Works Cited" lists, see Citation.

"Bibliology" redirects here. For the theological study of the nature of the Bible, see Biblical theology.

Bibliography (from Greek βιβλίον biblion, "book" and -γραφία -graphia, "writing"), as a discipline, is traditionally the academic study of books as physical, cultural objects; in this sense, it is also known as bibliology[1] (from Greek -λογία, -logia). Carter and Barker (2010) describe bibliography as a twofold scholarly discipline—the organized listing of books (enumerative bibliography) and the systematic description of books as physical objects (descriptive bibliography).


The word bibliographia (βιβλιογραφία) was used by Greek writers in the first three centuries AD to mean the copying of books by hand. In the 12th century, the word started being used for "the intellectual activity of composing books". The 17th century then saw the emergence of the modern meaning, that of description of books.[2] Currently, the field of bibliography has expanded to include studies that consider the book as a material object.[3] Bibliography in its systematic pursuit of understanding the past and the present through written and printed documents describes a way and means of extracting information from this material. Bibliographers are interested in comparing versions of texts to each other rather than in interpreting their meaning or assessing their significance. [4]

Bibliography as a field of study[edit]

Bibliography is a specialized aspect of library science (or library and information science, LIS) and documentation science. The founder of documentation, Paul Otlet, wrote about "the science of bibliography".[5][6] However, there have recently been voices claiming that "the bibliographical paradigm" is obsolete, and it is not today common in LIS. A defense of the bibliographical paradigm was provided by Hjørland (2007).[7] The quantitative study of bibliographies is known as bibliometrics, which is today an influential subfield in LIS. [8][9]

Branches of bibliography[edit]

Carter and Barker (2010) describe bibliography as a twofold scholarly discipline—the organized listing of books (enumerative bibliography) and the systematic description of books as physical objects (descriptive bibliography). These two distinct concepts and practices have separate rationales and serve differing purposes. Innovators and originators in the field include W. W. Greg, Fredson Bowers, Philip Gaskell, G. Thomas Tanselle.

Bowers (1949) refers to enumerative bibliography as a procedure that identifies books in “specific collections or libraries,” in a specific discipline, by an author, printer, or period of production (3). He refers to descriptive bibliography as the systematic description of a book as a material or physical artifact. Analytical bibliography, the cornerstone of descriptive bibliography, investigates the printing and all physical features of a book that yield evidence establishing a book's history and transmission (Feather 10). It is the preliminary phase of bibliographic description and provides the vocabulary, principles and techniques of analysis that descriptive bibliographers apply and on which they base their descriptive practice.

Descriptive bibliographers follow specific conventions and associated classification in their description. Titles and title pages are transcribed in a quasi-facsimile style and representation. Illustration, typeface, binding, paper, and all physical elements related to identifying a book follow formulaic conventions, as Bower's established in his foundational opus, The Principles of Bibliographic Description. The thought expressed in this book expands substantively on W. W. Greg's groundbreaking theory that argued for the adoption of formal bibliographic principles (Greg 29). Fundamentally, analytical bibliography is concerned with objective, physical analysis and history of a book while descriptive bibliography employs all data that analytical bibliography furnishes and then codifies it with a view to identifying the ideal copy or form of a book that most nearly represents the printer’s initial conception and intention in printing.

In addition to viewing bibliographic study as being composed of four interdependent approaches (enumerative, descriptive, analytical, and textual), Bowers notes two further subcategories of research, namely historical bibliography and aesthetic bibliography.[10] Both historical bibliography, which involves the investigation of printing practices, tools, and related documents, and aesthetic bibliography, which examines the art of designing type and books, are often employed by analytical bibliographers.

D. F. McKenzie extended previous notions of bibliography as set forth by W. W. Greg, Bowers, Gaskell and Tanselle. He describes the nature of bibliography as "the discipline that studies texts as recorded forms, and the processes of their transmission, including their production and reception" (1999 12). This concept broadens the scope of bibliography to include "non-book texts" and an accounting for their material form and structure, as well as textual variations, technical and production processes that bring sociocultural context and effects into play. McKenzie's perspective contextualizes textual objects or artifacts with sociological and technical factors that have an effect on production, transmission and, ultimately, ideal copy (2002 14). Bibliography, generally, concerns the material conditions of books [as well as other texts] how they are designed, edited, printed, circulated, reprinted, collected.[11]

Bibliographic works differ in the amount of detail depending on the purpose and can generally be divided into two categories: enumerative bibliography (also called compilative, reference or systematic), which results in an overview of publications in a particular category and analytical or critical bibliography, which studies the production of books.[12][13] In earlier times, bibliography mostly focused on books. Now, both categories of bibliography cover works in other media including audio recordings, motion pictures and videos, graphic objects, databases, CD-ROMs[14] and websites.

Enumerative bibliography[edit]

An enumerative bibliography is a systematic list of books and other works such as journalarticles. Bibliographies range from "works cited" lists at the end of books and articles, to complete and independent publications. A notable example of a complete, independent publication is Gow's, A. E. Housman: A Sketch, Together with a List of His Classical Papers (1936). As separate works, they may be in bound volumes such as those shown on the right, or computerized bibliographic databases. A library catalog, while not referred to as a "bibliography," is bibliographic in nature. Bibliographical works are almost always considered to be tertiary sources.

Enumerative bibliographies are based on a unifying principle such as creator, subject, date, topic or other characteristic. An entry in an enumerative bibliography provides the core elements of a text resource including a title, the creator(s), publication date and place of publication. Belanger (1977) distinguishes an enumerative bibliography from other bibliographic forms such as descriptive bibliography, analytical bibliography or textual bibliography in that its function is to record and list, rather than describe a source in detail or with any reference to the source's physical nature, materiality or textual transmission. The enumerative list may be comprehensive or selective. One noted example would be Tanselle's bibliography that exhaustively enumerates topics and sources related to all forms of bibliography. A more common and particular instance of an enumerative bibliography relates to specific sources used or considered in preparing a scholarly paper or academic term paper.

Citation styles vary.

An entry for a book in a bibliography usually contains the following elements:

  • creator(s)
  • title
  • place of publication
  • publisher or printer
  • date of publication

An entry for a journal or periodical article usually contains:

  • creator(s)
  • article title
  • journal title
  • volume
  • pages
  • date of publication

A bibliography may be arranged by author, topic, or some other scheme. Annotated bibliographies give descriptions about how each source is useful to an author in constructing a paper or argument. These descriptions, usually a few sentences long, provide a summary of the source and describe its relevance. Reference management software may be used to keep track of references and generate bibliographies as required.

Bibliographies differ from library catalogs by including only relevant items rather than all items present in a particular library. However, the catalogs of some national libraries effectively serve as national bibliographies (de), as the national libraries own almost all their countries' publications.[15][16]

Descriptive bibliography[edit]

Fredson Bowers described and formulated a standardized practice of descriptive bibliography in his Principles of Bibliographical Description (1949). Scholars to this day treat Bowers' scholarly guide as authoritative. In this classic text, Bowers describes the basic function of bibliography as, "[providing] sufficient data so that a reader may identify the book described, understand the printing, and recognize the precise contents" (124).

Descriptive bibliographies as scholarly product[edit]

Descriptive bibliographies as a scholarly product usually include information on the following aspect of a given book as a material object:

  • Format and Collation/Pagination Statement – a conventional, symbolic formula that describes the book block in terms of sheets, folds, quires, signatures, and pages
According to Bowers (193), the format of a book is usually abbreviated in the collation formula:
Broadsheet: I° or b.s. or bs.
Folio: 2° or fol.
Quarto: 4° or 4to or Q° or Q
Octavo: 8° or 8vo
Duodecimo: 12° or 12mo
Sexto-decimo: 16° or 16mo
Tricesimo-secundo: 32° or 32mo
Sexagesimo-quarto: 64° or 64mo
The collation, which follows the format, is the statement of the order and size of the gatherings.
For example, a quarto that consists of the signed gatherings:
2 leaves signed A, 4 leaves signed B, 4 leaves signed C, and 2 leaves signed D
would be represented in the collation formula:
4°: A2B-C4D2
  • Binding – a description of the binding techniques (generally for books printed after 1800)
  • Title Page Transcription – a transcription of the title page, including rule lines and ornaments
  • Contents – a listing of the contents (by section) in the book
  • Paper – a description of the physical properties of the paper, including production process, an account of chain-line measurements, and a description of watermarks (if present)
  • Illustrations – a description of the illustrations found in the book, including printing process (e.g. woodblock, intaglio, etc.), measurements, and locations in the text
  • Presswork – miscellaneous details gleaned from the text about its production
  • Copies Examined – an enumeration of the copies examined, including those copies' location (i.e. belonging to which library or collector)

Analytical bibliography[edit]

This branch of the bibliographic discipline examines the material features of a textual artifact – such as type, ink, paper, imposition, format, impressions and states of a book – to essentially recreate the conditions of its production. Analytical bibliography often uses collateral evidence – such as general printing practices, trends in format, responses and non-responses to design, etc. – to scrutinize the historical conventions and influences underlying the physical appearance of a text. The bibliographer utilizes knowledge gained from the investigation of physical evidence in the form of a descriptive bibliography or textual bibliography.[17] Descriptive bibliography is the close examination and cataloging of a text as a physical object, recording its size, format, binding, and so on, while textual bibliography (or textual criticism) identifies variations – and the aetiology of variations – in a text with a view to determining "the establishment of the most correct form of [a] text (Bowers 498[1]).


A bibliographer is a person who describes and lists books and other publications, with particular attention to such characteristics as authorship, publication date, edition, typography, etc. A person who limits such efforts to a specific field or discipline is a subject bibliographer."[18]

A bibliographer, in the technical meaning of the word, is anyone who writes about books. But the accepted meaning since at least the 18th century is a person who attempts a comprehensive account—sometimes just a list, sometimes a fuller reckoning—of the books written on a particular subject. In the present, bibliography is no longer a career, generally speaking; bibliographies tend to be written on highly specific subjects and by specialists in the field.

The term bibliographer is sometimes—in particular subject bibliographer—today used about certain roles performed in libraries[19] and bibliographic databases.

Non-book material[edit]

Systematic lists of media other than books can be referred to with terms formed analogously to bibliography:

Arachniography is a term coined by NASA research historian Andrew J. Butrica, which means a reference list of URLs about a particular subject. It is equivalent to a bibliography in a book. The name derives from arachne in reference to a spider and its web.[20][21]

See also[edit]


  1. ^"bibliology". The Oxford English Dictionary (2nd ed.). 1989. 
  2. ^Blum, Rudolf. Bibliographia, an inquiry into its definition and designations. Translated by Mathilde V. Rovelstad. Chicago, Ill.: American Library Association; Folkestone, Kent, England: Dawson, 1980. p. 12. ISBN 0-8389-0146-8.
  3. ^Studies in Bibliography.
  4. ^O'Hagan Hardy, M. (2017). Bibliographic enterprise and the digital age: Charles Evans and the making of early American literature. American Literary History, 29(2), 331-351.
  5. ^Otlet, P. (1903). Les sciences bibliographiques et la documentation. Bruxelles, Institut international de bibliographie.
  6. ^Otlet, P. (1903). "The science of bibliography and documentation"2. In Rayward, W.B. (trans. and ed.), (1990), International organisation and dissemination of knowledge: Selected essays of Paul Otlet. FID, Amsterdam: Elsevier.
  7. ^Hjørland, B. (2007). "Arguments for 'the bibliographical paradigm'. Some thoughts inspired by the new English edition of the UDC", Information Research, 12(4) paper colis06. [Available at]
  8. ^McKenzie, D. F. (1999). Bibliography and the Sociology of Texts. Cambridge: Cambridge University Press. 
  9. ^Gow, A. S. F. A. E. Housman: A Sketch. Cambridge: Cambridge University Press, 2011. Print
  10. ^Fredson Bowers, "Four Faces of Bibliography" Papers of the Bibliographical Society of Canada 10 (1971):33-4.
  11. ^Philip Gaskell, A New Introduction to Bibliography (2000).
  12. ^Belanger, Terry. "Descriptive Bibliography" Bibliographical Society of America, 2003. Excerpted from Jean Peters, ed., Book Collecting: A Modern Guide (New York and London: R. R. Bowker, 1977), 97–101.
  13. ^Harris, Neil. Analytical bibliography: an alternative prospectus. Chapter 1. Definitions of bibliography, and in particular of the variety called analyticalArchived 2007-10-12 at the Wayback Machine.. Institut d'histoire du livre, 2004.
  14. ^Harmon, Robert B. Elements of bibliography: a simplified approach. Rev. ed. Metuchen, N.J.: Scarecrow Press, 1989. p. 4. ISBN 0-8108-2218-0.
  15. ^"National Bibliographic Register". The Hague: International Federation of Library Associations and Institutions. Retrieved 1 December 2017. 
  16. ^"National bibliographies and books in print". Help for researchers. British Library. Retrieved 1 December 2017. 
  17. ^Bowers, Fredson (1974). Bibliography (2nd ed.). pp. 978–981. 
  18. ^Reitz, Joan M. (2010). "Online Dictionary for Library and Information Science". 
  19. ^"MLA Field Bibliographers". Retrieved 2013-10-08. 
  20. ^Staff (2007). Encyclopedia Of Information Technology. Atlantic Publishers & Distributors. p. 28. ISBN 81-269-0752-5. 
  21. ^McKenzie, D. F. (2002). Making Meaning: Printers of the Mind and Other Essays. Amherst: University of Massachusetts Press. 

Further reading[edit]

  • Blum, Rudolf. (1980) Bibliographia. An Inquiry in Its Definition and Designations, Dawson, American Library Association.
  • Bowers, Fredson. (1995) Principles of Bibliographical Description, Oak Knoll Press.
  • Duncan, Paul Shaner. (1973) How to Catalog a Rare Book, 2nd ed., rev., American Library Association.
  • John Carter; Nicolas Barker (2004). "Bibliography". ABC for Book Collectors (8th ed.). Oak Knoll Press and British Library. ISBN 1-58456-112-2. 
  • Gaskell, Philip. (2000) A New Introduction to Bibliography, Oak Knoll Press.
  • McKerrow, R. B. (1927) An Introduction to Bibliography for Literary Students, Oxford: Clarendon Press
  • Schneider, Georg. (1934) Theory and History of Bibliography, New York: Scarecrow Press.
  • National Library of Canada, Committee on Bibliography and Information Services for the Social Sciences and Humanities, Guidelines for the Compilation of a Bibliography (National Library of Canada, 1987). N.B.: This is a brief guide to accurately practical bibliography, not a study concerning more precise and systematic bibliography.
  • British Museum. Department of Printed Books (1881). Hand List of Bibliographies, Classified Catalogues, and Indexes Placed in the Reading Room of the British Museum for Reference. London: Printed by William Clowes and Sons. 
  • Robinson, A. M. Lewin (1966) Systematic Bibliography; rev. ed. London: Clive Bingley

External links[edit]

Bibliographer workplace in Russia

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