Contact Us

If you still have questions or prefer to get help directly from an agent, please submit a request.
We’ll get back to you as soon as possible.

Please fill out the contact form below and we will reply as soon as possible.

  • Courses
  • Tutoring
  • Home
  • Accounting, Taxation, and Reporting
  • Managerial & Financial Accounting & Reporting

Accountants' Index - Explained

What is an Accountant's Index?

Written by Jason Gordon

Updated at April 7th, 2022

Contact Us

If you still have questions or prefer to get help directly from an agent, please submit a request.
We’ll get back to you as soon as possible.

Please fill out the contact form below and we will reply as soon as possible.

  • Marketing, Advertising, Sales & PR
    Principles of Marketing Sales Advertising Public Relations SEO, Social Media, Direct Marketing
  • Accounting, Taxation, and Reporting
    Managerial & Financial Accounting & Reporting Business Taxation
  • Professionalism & Career Development
  • Law, Transactions, & Risk Management
    Government, Legal System, Administrative Law, & Constitutional Law Legal Disputes - Civil & Criminal Law Agency Law HR, Employment, Labor, & Discrimination Business Entities, Corporate Governance & Ownership Business Transactions, Antitrust, & Securities Law Real Estate, Personal, & Intellectual Property Commercial Law: Contract, Payments, Security Interests, & Bankruptcy Consumer Protection Insurance & Risk Management Immigration Law Environmental Protection Law Inheritance, Estates, and Trusts
  • Business Management & Operations
    Operations, Project, & Supply Chain Management Strategy, Entrepreneurship, & Innovation Business Ethics & Social Responsibility Global Business, International Law & Relations Business Communications & Negotiation Management, Leadership, & Organizational Behavior
  • Economics, Finance, & Analytics
    Economic Analysis & Monetary Policy Research, Quantitative Analysis, & Decision Science Investments, Trading, and Financial Markets Banking, Lending, and Credit Industry Business Finance, Personal Finance, and Valuation Principles
  • Courses
+ More

Table of Contents

What is an Accountant's Index?How is an Accountant's Index Used?Academic Research on Accountants' Index

What is an Accountant's Index?

An Accountants Index is a list of books and papers (pamphlets, articles and government documents) pertaining to the field of accounting that is of interest to accounting professionals, especially in the United States. The list is put together by the American Institute of Certified Public Accountants (AICPA) and updates are published on a quarterly as well as an annual basis. An Accountants Index typically includes literature on topics such as financial accounting, managerial accounting, tax accounting and auditing. The Index entries are classified into various sub-topics that assist accountants in comprehending current trends as well as developments in the field of accounting.

Back to: Accounting & Taxation

How is an Accountant's Index Used?

The American Institute of Certified Public Accountants (AICPA) was set up in 1887 as the premier national body for Certified Public Accountants (CPAs) in the United States. The institute currently boasts over 431,000 members across the globe, representing diverse areas of practice such as business and industry, government, education and consulting. The AICPA is responsible for setting ethical standards for the accounting profession as well as U.S. auditing standards for private businesses, nonprofit organizations, and federal, state and local governments. In an effort to initiate the creation of well-informed thought leaders in the field of accounting, the institute formulated the Accountants' Index. Over the several decades since its inception, the Accountants' Index has listed books and articles on accounting and allied subjects. The lists typically contain names of authors, subjects and titles, arranged in alphabetical order. Besides, the Accountants' Index also contains information on the publishers, date and place of publication and the total number of pages. Such an index offers easy searchability since books and articles can be searched by either subject or author name. As readership gradually shifted from traditional print media to digital media towards the end of the 20th century, the AICPA felt the need to update the Accountants Index to keep it relevant in the Internet Age. As a result, the Accounting and Tax Index replaced the Accountants Index in 1992. This new list incorporated a new index structure and online accessibility, and listed a wide range of literature in the fields of accounting, taxation, and financial management. Despite its success as an online index, the Accounting and Tax Index is also still available in traditional print form.

Academic Research on Accountants' Index

  • Accountants' Index, ACCOUNTANTS, O. Accountants' Index.Accountants' Index, Wildman, J. R. (1921). Accountants' Index. Journal of Accountancy (pre-1986), 32(000001), 73.
  • ACCOUNTANTS'INDEX, Murder, L. (1950). ACCOUNTANTSINDEX.
  • Accountants' Index--1972 (21st supplement), Bastable, C. W. (1973). Accountants' Index--1972 (21st supplement). Journal of Accountancy (pre-1986), 136(000003), 112. 
  • Reproductions (white printing on a black background) of most of the articles listed in THE JOURNAL OF ACCOUNTANCY or Accountants' Index may be obtained from , Hirai, Y. Compiled in the Library of the American Institute of Accountants [Photostatic reproductions (white printing on a black background) of most of the articles listed in THE JOURNAL OF ACCOUNTANCY or Accountants' Index may be obtained from the library of the American Institute of Account.
Delete
accountant's index accountants' index

Was this article helpful?

Yes
No

Related Articles

  • Big Four (Accounting Firm) - Explained
  • Days Payable Outstanding - Explained
  • Net Dollar Retention - Explained
  • Financial Accounting – Explained



©2011-2023. The Business Professor, LLC.
  • Privacy

  • Questions

Definition by Author

0
0
Expand