Scope and Purpose:
The subjects in the library collection that support the School of Accountancy are in a few, rather tightly defined areas. They include public, private, and governmental accounting, auditing, information systems, taxation, and estate planning. These narrow subject areas require acquisition at an advanced study level. Because the functions of accounting are essential to the decision-making process in corporations, not-for-profit organizations, and governmental agencies, accounting materials of at least a basic level are used by the other departments in the College of Business Administration, by Public Administration and Urban Studies, and by Political Science. There is a high level of interest in tax materials from the School of Law. Accounting standards and tax laws are constantly changing. Thus, the collection emphasizes current materials.
Curriculum:
Three degrees are offered by the School of Accountancy: the bachelor of science in accounting, the master of science in accounting, and the master of taxation. In addition, there can be an accounting concentration in the master of business administration program. The subjects covered include financial accounting, managerial and cost accounting, cost management, enterprise resource planning, governmental and institutional accounting, auditing, accounting information systems, and taxation.
Geographical Coverage:
The primary emphasis is on United States accounting procedures and tax laws. Materials on international accounting standards and international taxation are required at a basic level.
Language:
Only English language materials are collected.
Period Coverage:
The focus of the collection is exclusively on current developments.
Publication Types:
Scholarly works, professional monographs, handbooks, research reports, and serially updated services are collected at the advanced study level. Collections, and popularizations are purchased at a minimum level.
Formats:
Print formats cover ninety percent of the collection; videotapes and computer software the remainder.
Remote Sources:
When required, use is made of other academic library collections through OhioLINK and traditional interlibrary loan.
Exclusions:
Legal texts and periodicals are not collected since they are available in the School of Law.
Policy Revised: 02-2004
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