ACCT 455 Advanced Accounting Theory
Library Resources
Note: For a complete listing of Management databases, go to the Library homepage and click on metaLINK. Then click on Management and Business. Several of the databases listed below have tutorials. These tutorials require the latest version of Flash and that your brower's JavaScript be enabled. Get Flash here. Instructions for enabling JavaScript in common browsers is available here.
Finding Journals
If You Know the Name of the Journal or Newspaper Go to the Library homepage and click on metaLINK. Once in metaLINK, click on the Find e-Journal link at the top of the page. Type the name of your journal in the box. This will tell you what database has the full-text of your journal, and what years are covered in the database. Generally, it is easier to find articles in Business Source Premier or Business & Company Resource Center , rather than Lexis or Factiva, so use those databases if possible.
If You Are Looking for Articles by Topic, try the following:
Business Source Premier 
Provides full-text articles for over 1000 general and academic business titles. In addition to articles, it contains industry and company profiles, market research, and country reports. Business Source Premier tutorial
Business & Company Resource Center 
This database contains information on companies and industries, as well as articles (primarily from trade magazines) and journals.
Factiva 
Factiva contains full-text newspaper and business newswire articles, as well as information on companies and financial data. To find articles about companies, go to Company in the blue box and then type your company name. For company information, click on Companies/Markets at the top of the page. Then click on Company, Quotes, or Charting. Doesn't have full 10K reports, but does contain balance sheet information. Factiva tutorial Wall Street Journal tutorial
Lexis-Nexis Academic Universe 
This database covers thousands of newspapers, trade magazines, and newswires, as well as other specialized resources. For articles in general business sources and newspapers, click on News and type your search in the box. Use the pull-down menu in the Results Group box to narrow down your results by industry, geography, etc.
For Accounting Articles , click on Business, then click on Accounting, which will be listed at the far right side of the screen . This is where such resources as the Accounting Series Releases, SEC Financial Reporting Releases and various AICPA publications can be found.
Science Direct (Elsevier) 
Despite the title, this database covers a number of important accounting journals.
Finding Financial Data
Thomson Research 
Covers 10Ks, 10Qs, annual reports, proxies, etc. for U.S. companies and international companies on U.S. stock exchanges. Has nice, one page overviews under Company Tearsheet, Financial Tearsheet, Company Brief, and Company Profile. To search, type a company name or ticker in the box. Note that reports for international companies are called 20F rather than 10K. Thomson Research tutorial
Lexis Nexis Academic Universe 
For Annual Reports and other SEC filings, click on Business, then click on the SEC Filings link on the right side of the screen. Type your company name or ticker in the box and use the pull-down menu to select Annual Reports, 10Ks, Proxies, etc.
Edgar is the government website for the Securities and Exchange Commission (SEC). In addition to corporate filings, it also has Press Releases and Comment Letters.
Accounting Standards and Regulations
Accounting Sites
This website provides links to various accounting organizations, including AICPA, FASB, IASB, PCAOB, etc. Many, though not all professional organizations provide access to their standards online.
AICPA Codification of Statements on Auditing Standards Ref HF 5667.C575
Current Text (FASB) Ref HF 5616.A35
FASB Statements and Interpretations Ref HF 5616.U5F5
International Accounting Standards (IASB) Ref HF 5681.B2I579
Original Pronouncements Accounting Standards (FASB) Ref HF 5616.U5F55
Need Help?
If you need assistance, you can contact me at either chailey@binghamton.edu or 777-2621. My office is in the Reference/Information Commons area of Bartle Library, last door on the left.
