Definition
The Accounting and Tax Index was a comprehensive bibliography of literature related to accounting and tax that was published quarterly by the American Institute of Certified Public Accountants (AICPA). This index covered a wide range of subjects within the fields of accounting and tax, providing a vital resource for professionals, academicians, and researchers seeking authoritative information. The publication existed from 1992 until 2004, after which it was supplanted by the online database known as ProQuest Accounting and Tax.
Examples
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Academic Use:
- Universities and colleges utilized the Accounting and Tax Index to help students and faculty locate pertinent research and authoritative sources for thesis work and academic papers.
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Professional CPAs:
- Certified Public Accountants (CPAs) referred to the Index to stay current on industry standards, trends, and new practices by finding resources and articles written by experts in the field.
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Research and Development:
- Research agencies leveraged the Index to compile comprehensive reviews and build literature databases to inform policy-making and theoretical advancements in accounting and taxation.
Frequently Asked Questions (FAQs)
What subjects were covered by the Accounting and Tax Index?
The Index covered an extensive array of topics within accounting and taxation, including but not limited to ethical standards, auditing practices, tax legislation, financial accounting, managerial accounting, and accounting technologies.
How did users typically access the Accounting and Tax Index?
Between 1992 and 2004, the Accounting and Tax Index was available in a print format distributed quarterly by the AICPA. Libraries, educational institutions, and professional offices typically subscribed to the Index.
Why was the Accounting and Tax Index discontinued?
The Index was discontinued in 2004 and replaced by the online database ProQuest Accounting and Tax, which offers more dynamic and searchable access to literature and articles, thus improving accessibility and usability.
What kind of publications were included in the Accounting and Tax Index?
The Index included a bibliography of books, journal articles, research papers, conference proceedings, and official publications on related accounting and tax topics.
Where can I access ProQuest Accounting and Tax?
ProQuest Accounting and Tax can be accessed online through institutional subscriptions, often provided by universities, public libraries, and professional organizations.
Related Terms
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ProQuest Accounting and Tax: An online database providing access to an extensive range of academic and professional literature on accounting and taxation topics.
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Bibliography: A comprehensive list of books and articles on specified subjects, usually organized for the purpose of research and reference.
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AICPA (American Institute of Certified Public Accountants): The AICPA is a professional organization of CPAs in the United States, which develops and grades the Uniform CPA Examination, sets auditing standards, and provides its members with education and professional development resources.
Online References
- ProQuest Accounting and Tax
- American Institute of CPAs (AICPA)
- LibGuides at University of Houston Libraries
Suggested Books for Further Studies
- “Accounting Theory: Conceptual Issues in a Political and Economic Environment” by Harry I. Wolk, James L. Dodd, and John J. Rozycki
- “Principles of Taxation for Business and Investment Planning” by Sally M. Jones and Shelley C. Rhoades-Catanach
- “Advanced Accounting” by Patrick Hopkins and David Spiceland
- “Taxation of Individuals and Business Entities” by Brian Spilker, Benjamin Ayers, and John Robinson
- “Financial Accounting: An Introduction to Concepts, Methods and Uses” by Roman L. Weil, Katherine Schipper, and Jennifer Francis
Accounting Basics: “Accounting and Tax Index” Fundamentals Quiz
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