| Finding Accounting and Business Articles On the Internet previous page
August 12, 2003
1. Introduction. Much information appearing in published articles, of interest to management accountants, is available on-line. Many printed publications now maintain websites. Also, many "only" Internet publications now exist - they do not publish a printed version. The management accountant needs to take advantage of the Internet by efficiently accessing the large amount of useful information in these publications. The purpose of this article is to identify Internet sites, which give access to publications with potentially useful management accounting-related information.
Publications identified in this article cover a wide range of types, from daily newspapers to premier, first-tier academic journals, requiring a very strict review process to insure the published article contains original, researched-based knowledge. Also, in this article, “useful management accounting-related information” is considered to range from local business conditions anywhere in the world, to very technical accounting treatment issues, to economic statistics, to analytical articles on managing an organization, to news stories on the most recent accounting scandals, to the latest published journal articles of an accomplished management accountant researcher. In other words, the definition of “useful management accounting-related information” used is broad. Because information on many topics can impact accounting and management decisions and performance, a broad definition of management accounting-related information is useful for site linking.
An important criterion for selecting a site to appear in this article (and at the Management Accounting Information Center) is that the site (and the publications at the site) can be searched quickly using a site search system. Although most sites identified in this article will have a search system, a very few may not. These few sites offer unique access to information and need to be considered as a source of information, in spite of their lack of a search system.
Almost all sites linked to from the Management Accounting Information Center offer free useful information, although some of these sites may require free registration, and a few many require a payment (e.g. subscription or a one time payment to view an article) to access all the information available at the site. This is also true for the sites identified in this article. In fact, a higher percentage of sites identified in this article may require a payment to access all the information at the site. This is the nature of publications – a source of income is needed.
A trend for on-line publishers to offer pay to view systems to the site visitor to gain access to single, full articles in their publications seems to exist. This is certainly true for the publishers of academic journals. With these pay to view systems, you can search and identify articles with information on your topic, read abstracts of the articles, and if you want to access the full article, pay a charge to view the full article, using a credit card number.
Sites identified in this article are available from the Management Accounting Information Center’s front-page topic Journal, magazine, and news articles and publications on accounting and business. Other front-page topics, for example, Insurance and risk management and Banking, debt, and cash management may also link to publications that can be searched for information of possible interest. When a publication’s content is solely on the subject matter that the front-page topic relates to, e.g. insurance or banking, then the link to this publication is placed under that front-page topic.
In the rest of this article, sites will be identified where access can be gained to useful content in publications. On the basis of researching the Internet and finding content in publications that is easily accessible and potentially useful, and as a way to optimize linking to sites, the following five publication categories are being used:
Accounting and financial management-focused publications
Business and management-focused magazines
Daily and weekly news publications
2. Accounting and Financial Management-Focused Publications. Publications in this category contain articles intended specifically for the accounting and accounting-related professions. Information in the articles is intended to support the accountant and is very accounting and financial management-specific. The publications are for working accountants and other financial professionals.
Publications linked to in this category are:
American Institute of Certified Public Accountants publications
CA (Canadian Accountant) Magazine
CMA (Canadian Management Accountant) Management
Accountancy Age (United Kingdom)
Accounting Today, Accounting Technology, and Practical Accountant
Accountancy (United Kingdom)
The Journal of Accountancy, The Practicing CPA, and other American Institute of Certified Public Accountants publications can be searched at http://www.aicpa.org/Pages/Default.aspx. Searching on “activity costs” came up with 5 activity based costing articles in the Journal of Accountancy, and a guide on using activity based costing.
CFO magazine maintains a website at www.cfo.com, where back issues of CFO can be searched, and articles read. Searching CFO using “+activity +costs” gives about 2,300 hits and 6 special reports. (The + in some search systems, but not all, tells the system that the word must be found in the article for the article to returned.) One of the 2,300 articles discusses how travel and entertainment expenses are, in many companies, the largest discretionary expense after payroll.
The Canadian Institute of Chartered Accountants maintains CA Magazine.com at http://www.camagazine.com/, where back CA Magazine issues can be searched and read. The Financial Executives International Association maintains a site at www.financialexecutives.org, where back issues of Financial Executive magazine can be searched and read.
Articles in CMA (Canadian Management Accountant) Management are available at www.managementmag.com. Back issues of CMA Management can be searched, but apparently not by clicking "Search". However, clicking to read one of the current articles from the homepage will take you to the article, and also the ability to search previous editions of CMA Management. Searching on “activity costs” yielded 3 articles, one on the evolution of activity based costing to achieve strategic profitability objectives.
The British publication Accountancy Age has the current and back issues at www.accountancyage.com, and can be searched and the articles read. Financial Director and Management Consultancy can also be searched and read. Searching on the terms “activity and costs”, in articles going back six months, yielded 157 hits. One interesting article deals with the likelihood that a Welsh mining company will have to ceased operations because of the rising costs to the company of liability insurance.
The New York State Society of Certified Public Accountants CPA Journal is at http://www.cpajournal.com/ and can be searched and articles read. Searching CPA Journal on “activity near costs” (meaning costs must follow activity within four words for the article to be selected in the search) yielded 84 hits. One interesting article deals with the use of software in small service firms to increase productivity by better tracking personnel time and activities.
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