Collection Policies

COLLECTION DEVELOPMENT POLICY
 ACCOUNTING

Purpose General Collection Guidelines Collecting Codes

PURPOSE

The Department of Accounting offers both minors and majors in accounting at the undergraduate level and a Master of Science degree in accounting at the graduate level. A Master of Taxation degree is also offered. The objective of the accounting program is to provide students with a common body of knowledge of modern business operations applicable to all enterprises and to provide specialized accounting knowledge suitable to a wide range of career interests. Additionally, all students in the College of Business and Public Administration are required to take accounting courses to obtain their Bachelor or Master degree, regardless of major. It is the library's goal to develop collections which support the teaching and research needs of the department through the Master's level in the following fields: Financial Accounting, Managerial Accounting, Accounting Systems, Auditing, Taxation, International Accounting, Fund Accounting, and Consulting. This policy covers both general collections and reference materials.

GENERAL COLLECTING GUIDELINES

Language Guidelines:  English will be the primary language of the collection. Translations into English from other languages will only be selected if they are seminal works or of major importance to the profession. Non-English materials will not be selected.

Chronological Treatment of Subject Guidelines:  Current developments will be emphasized, with particular attention paid to developments within the past decade. Classic works will be selectively acquired in order to offer historical perspective.

Geographical Guidelines:  Materials both domestic and international in their scope of coverage will be collected. Due to funding constraints, global coverage will emphasize only those areas pertinent to the teaching and research concerns of faculty.

Treatment of Subject:  Emphasis is on professional materials. Materials on the methodological and practical aspects of the field will be broadly collected. Works on the theoretical aspects of the field will be more selectively acquired. Textbooks will not be purchased, with preference given instead to professional monographs emphasizing varying aspects of the discipline. However, textbooks will be considered for addition to the collection as gift items. Materials on accounting and auditing standards are widely acquired. Biographies and historical accounts of the profession will be chosen on a selective basis.

Types of Material:  Materials selected should include general monographs, bibliographies, conference proceedings, symposia, collected works, dictionaries, encyclopedias, standards and handbooks. Formats should include both print and electronic resources.

Date of Publication:  Current materials published within the past five years will receive priority. Older material may be selected as necessary to remedy weaknesses in the collection.

Other General Considerations:

Collecting Codes
key to collecting codes

Discipline: Accounting
Bibliographer: Polly D. Boruff-Jones
Date: May 10, 1999
 
 LC Class
Subject Descriptors
Collection Code
Comments
HF5681
Financial Accounting
3b
 
HF5657.4
Managerial Accounting
3b
 
HF5635, HF5657, HF5679, HF5681, HG4012
Accounting Systems
3b
 
HF5667-HF5668.25
Auditing
4
Includes standards and ethical procedures.
HJ2240-HJ7395
Taxation
4
Application of tax law.
Varies according to country
International Accounting
3b
 
HF5681.F84
Fund Accounting
3b
 
HD69.C6
Consulting
3b
 

5/10/99
Bibliographer: Polly D. Boruff-Jones