The Accounting and Tax Index was a valuable quarterly bibliography of books and articles on accounting and tax subjects published by the American Institute of Certified Public Accountants (AICPA) between 1992 and 2004. It has since been superseded by the online database ProQuest Accounting and Tax.
Historical Context
The creation of the Accounting and Tax Index coincided with a period of rapid expansion in the field of accounting and tax, necessitated by changes in regulation, globalization of business practices, and advancements in technology. From 1992 to 2004, this index served as an essential reference for professionals, academics, and students.
Key Events
- 1992: The first publication of the Accounting and Tax Index by the AICPA.
- 2004: The last issue of the Index, after which it was replaced by ProQuest Accounting and Tax.
Types/Categories
The Index categorized bibliographic entries under several key areas:
- Financial Accounting
- Managerial Accounting
- Auditing
- Taxation
- Public Sector Accounting
- Regulation and Compliance
Detailed Explanation
The Accounting and Tax Index meticulously compiled bibliographic information on:
- Articles from scholarly journals
- Books and monographs
- Conference papers
- Theses and dissertations
Charts and Diagrams
graph TD
A[Accounting and Tax Index] --> B[Financial Accounting]
A --> C[Managerial Accounting]
A --> D[Auditing]
A --> E[Taxation]
A --> F[Public Sector Accounting]
A --> G[Regulation and Compliance]
Importance
The Index was an invaluable resource for keeping current with new research, theories, and best practices. It provided comprehensive coverage that was crucial for:
- Academic research and coursework
- Professional certification and continuing education
- Policy and regulatory development
Applicability
- Academia: Used by students and researchers for literature reviews and thesis preparations.
- Professional Practice: Helped CPAs, tax professionals, and auditors stay abreast of new developments.
- Policy Making: Aided in developing well-informed regulations.
Examples
- Academic Usage: A graduate student writing a dissertation on international tax law would reference the latest articles from the Index.
- Professional Application: CPAs might refer to recent articles on new accounting standards to ensure compliance.
Considerations
- Accuracy: Ensuring the completeness and accuracy of the bibliographic data.
- Timeliness: Quarterly publication meant some delay in the latest updates.
Related Terms
- Bibliography: A list of sources on a particular subject.
- ProQuest Accounting and Tax: The online successor to the Accounting and Tax Index.
Comparisons
- Traditional Bibliography vs. Online Database: The shift from the quarterly printed Index to the continuously updated ProQuest database allowed for real-time access and broader search capabilities.
Interesting Facts
- The shift to the ProQuest platform allowed for the integration of advanced search features, enhancing accessibility.
Inspirational Stories
The AICPA’s initiative to publish the Accounting and Tax Index facilitated groundbreaking research that led to significant developments in accounting and taxation policies.
Famous Quotes
“Knowledge is power. Information is liberating.” - Kofi Annan
Proverbs and Clichés
- Proverb: “A stitch in time saves nine.”
- Cliché: “Keeping up with the Joneses.”
Expressions, Jargon, and Slang
- Expression: “Staying up-to-date”
- Jargon: “Bibliographic citation”
- Slang: “Accountancy ref”
FAQs
What is the Accounting and Tax Index?
How can I access the information from the Accounting and Tax Index today?
References
- AICPA Archives
- ProQuest Accounting and Tax Database
- Accounting and Tax Literature (1992-2004)
Final Summary
The Accounting and Tax Index played a critical role in the dissemination of knowledge within the fields of accounting and taxation during its publication period. Its transition to the ProQuest platform marked an evolution towards more accessible and comprehensive digital resources, continuing to support the academic and professional communities effectively.
