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.

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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.