Overview of Business Research: Accounting and Information Systems

• Government Finance Officers Association
• Healthcare Financial Management Association
• Information Systems Audit and Control Association
• Institute of Internal Auditors
• Institute of Management & Administration
• Institute of Management Accountants
• Insurance Accounting and Systems Association
• International Federation of Accountants
• ITAudit
• IT Financial Management Association
• National Academy of Public Administration
• National Association of Black Accountants
• National Association of Certified Valuation Analysts
• National Association of Personal Financial Advisors
• National Association of Small Business Accountants
• National Association of State Auditors,Comptrollers and Treasurers
• National Association of State Boards of Accountancy
• National Association of State Budget Officers
• National Society of Accountants
• National Society of Accountants for Cooperatives
• Society of California Accountants
• Society of Financial Examiners

Annual Reports - Corporate:

An annual report can help the reader gain a comprehensive overview of a company. It provides details about the financial condition of a company, and offers insight into that company's management business philosophies.

Investors usually can expect to find the following items in a company's annual report:

• A summary of the previous year
• Company structure, product line, and subsidiaries information
• A letter to shareholders from the President or CEO
• A detailed  discussion about the company's financial results
• Financial statements (balance sheet, income statement, etc.)
• Notes to the financial statements
• Company information often not included in other documents

Many companies have copies of Annual Report(s) as well as other financial statements available to current and prospective investors on the Investor Relations (IR) page of thier corporate websites. Click here to see a sample IR web browser search tutorial.

CAROL UK Companies (Requires Free Reg.)

IRIN (Investor Relations Information Network)

 

Annual Reports - Non-profit (IRS Form 990)

When most people think of Annual Reports they usually think of the corporate variety. Many non-profit organizations, foundations, and charities also produce annual reports. These reports can be useful for assessing the performance of an organization.

How to Read the IRS From 990

• 10 Significant pieces of information that can be found in the Form 990:
• Identity and Tax Status
• Amount of Income Received and Sources
• Total Expense Breakdown
• Net Assets
• Programs and Expenditures
• Board Member and Staff Compensation
• New Activity, Governing Process Changes and Excess Benefits
• Self-dealing Transactions
• Private Foundation Status
• Lobbying Efforts

 

Charity Navigator (Requires Free Reg.)

Foundation Center

GuideStar (Requires Free Reg.)

 

SEC Filings

SEC Filings (Descriptions) are filings required of U.S. public parent companies by the Securities Exchange Commission (SEC). International companies with securities traded in the U.S. must also file (20F).

Hoover's Company Capsules & Profiles

SEC.Gov (EDGAR) View the SEC Edgar Tutorial

An alternative is to use Yahoo! Finance to find a company's financials. Click here to see a short tutorial on how to find SEC Filings using Yahoo! Finance.

Resources:

Merrill Lynch: How to Read a Financial Report

The Merril Lynch Guide to Understanding Financial Reports

 

Financial Accounting Standards Board (FASB)

• Action Alert
• FASB Pronouncements & EITF Abstracts (Includes the following content):
  • Statements of Financial Accounting Standards
  • Statements of Financial Accounting Concepts
  • FASB Interpretations
  • FASB Staff Positions
  • FASB Technical Bulletins
  • EITF Abstracts

 Original Pronouncements -- Library Call No. HF5616.U5 A36

Governmental Accounting Standards Board (GASB)

• Concept Statements
• Exposure Drafts
• Interpretations
• Statements

Federal Accounting Standards Board (FASAB)

• Concepts
• Exposure Drafts/Documents for Comment
• Interpretations
• Pronouncements as amended
• Standards
• Technical Bulletins

 American Institute of Certified Public Accountants (AICPA)

 

Library Collection:

• Accounting Case Studies
• Accounting Moral and Ethical Aspects Case Studies
• Corrupt Accounting Practices Case Studies
• European Corporation Accounting Case Studies
• Forensic Accounting Case Studies
• Mexican Corporation Accounting Case Studies
• Nonprofit Accounting Case Studies
• U.S. Corporation Accounting Case Studies

e-books:

• Accounting Case Studies
• Corrupt Accounting Practices Case Studies
• Forensic Accounting Case Studies
• Non Profit Accounting Case Studies

Library Collection:

• Accounting Vocational Guidance
• U.S. Accounting Vocational Guidance

e-books:

• Accounting Vocational Guidance

Other Resources:

• SHU eRecruiting System