The collection supports a concentration in Public Accounting leading to a B.S. degree, as well as graduate courses leading to an MS in Accounting and a Certificate in Advanced Accounting. MBA students (1-year, 2-year, Evening, Blended Learning) are required to take two accounting courses as part of their core program (see course specifics below). Students in the MS in Management in Entrepreneurial Leadership must take Managerial Accounting, while two accounting courses have elective status for the MS in Finance.
Popular topics include financial statement (including valuation) and ratio analysis, auditing and internal controls (Sarbanes-Oxley Act of 2002), accounting methods & practices, leasing, revenue recognition, cost management, and comparative accounting. Traditionally, resources have supported the managerial more than the financial side of accounting.
a. Languages: Acquisitions are restricted to English language materials with the exception of multilingual dictionaries of terms.
b. Geographical Guidelines: The primary focus is the U.S. With the emergence of a global orientation, there is a growing interest in the European Community, China, India and Russia.
c. Chronological Guidelines: The emphasis is on current material, i.e. generally within the last 3-5 years. There is limited need for historical materials.
d. Treatment of Subject: Acquisitions support the practical, and to a lesser extent, the theoretical side of accounting and auditing, with emphasis on reference-oriented publications and resources.
Acquisitions include both print and electronic formats. Accounting examination reviews and textbooks are acquired on a selected basis. Only bibliographies that are annotated and of classic stature are collected.
Resources most frequently used include
Core periodicals are those that are essential to teaching, idea generation, research, and required for accreditation. The following represents only a sampling of the top journals that have withstood the rigors of citation analysis (research) and are recognized/ frequently requested titles (practitioner).
These are the core periodicals for accounting:
Research: Accounting Organizations and Society, Contemporary Accounting Research, Journal of Accounting and Economics, Journal of Accounting Research, The Accounting Review, Review of Accounting Studies, Journal of Accounting Auditing & Finance, Journal of Management Accounting Research.
Practitioner/Trade publications: Journal of Accountancy, Accounting Horizons, Accountancy (London), Strategic Finance, The FASB Report, Public Accounting Report. (This is a somewhat more subjective list because practitioner journals are not usually ranked.)
Henry Rand Hatfield, Eric Louis Kohler, Ananias Charles Littleton, George Oliver May, William A. Paton, David Solomons, Robert Martin Trueblood and other authors who are Ohio State Accounting Hall of Fame Members.
CURRENT: Shahid Ansari, Jan Bell, Robert Halsey, Alfred J. Nanni, Virginia Soybel.
FORMER: Jane Bozewicz, C.J. McNair.
Materials more than 5 years old will be retained only if they meet at least one of the following criteria:
HF5601 – 5688 Accounting
HF5621 Dictionaries. Encyclopedias.
HF5657.4 Managerial accounting
HF5681.B2 Financial statements
HF5679 Accounting Information Systems
HF5681.R25 Ratio Analysis
HF5686.C8 Cost Accounting. Activity-based costing.
HF5686.I56 Comparative Accounting
SME 2001 is a foundation course, as is ACC1000. Required courses for the Public Accounting Concentration are indicated with a single asterisk* and the required course for the Planning, Analysis & Control concentration with two asterisks**.
ACC1000 Introduction to Financial Accounting
SME 2001 Managerial Accounting
ACC3500 Intermediate Accounting I*
ACC3501 Intermediate Accounting II* ** (or ACC3502)
ACC3510 Financial Planning & Cost Control**
ACC4530 Advanced Accounting*
Note: Selected accounting courses may be suggested for non-accounting concentrations or students may have to take a minimum distribution of courses from a cluster of electives.
Accounting requires access to financial statements and ratios; the department will be sharing these resources with FINANCE. Because a case or problem is considered in the context of a specific company and/or industry, there is a growing need for contextual information. There will be some call for LEGAL, TAX, and INTERNATIONAL items. Accounting also supports the Economics undergraduate concentration.
A single asterisk indicates required courses in the MBA program and a double asterisk a required course in the MSA and Certificate in Advanced Accounting..
ACC7200 Financial Reporting*
ACC7201 Measuring and Managing Strategic Performance*
ACC7530 Accounting Information Systems**
ACC7545 International Accounting**
ACC7555 Government and Not-for-Profit Accounting**
ACC7575 Advanced Financial Statement Analysis**