Typical questions

• • What are Accounting Standards?

• • Where can I find out about social accounting?

Starting points

• • Students may follow professional or academic accountancy courses. AAT and other vocational courses often require practical examples of accounting and bookkeeping practice, whereas degree level researchers seek to develop a more critical understanding of theory.

• • Professional course students are often mature, part-time and/or distance learners. They can lack time, familiarity with academic databases and access to resources. Therefore, they may require more support in navigating information resources.

• • Specialist terminology can often be difficult to understand. Many commercial websites appear to offer quick solutions to questions. Try to direct users to accredited resources. Good starting points are the main professional bodies listed in the organisations sub-section as they offer guidance and accredited study materials. Public libraries with business studies sections may also offer free access to relevant sources.

• • Students seeking journal articles may also find it useful to consult the resources listed in the Economics and Business Studies chapters. This is particularly relevant for those considering questions relating to ethics and the impact of technology upon accounting practices.

Recommended resources

Key organisations

The Association of Accounting Technicians (AAT) [Basic]

www.aat.org.uk

Professional membership body, offering skills-based accountancy and finance qualifications. Website has details of courses and news.

Association of Certified & Corporate Accountants (ACCA)

www.accaglobal.com

Global organisation which offers the Chartered Certified Accounting qualification. Website has large selection of resources for students including syllabuses, sample exam papers and study guides.

Chartered Institute of Management Accountants (CIMA) [Specialist]

www.cimaglobal.com

Founded in 1919. The world's largest professional body of management accountants. Its website has careers, CPD and specialist information.

Institute of Chartered Accountants in England and Wales (ICAEW) [Specialist]

www.icaew.com

Leading professional body for chartered accountants. Website includes advice for students on chartering. Also available are news stories, job listings and a directory of accredited ICAEW firms.

International Federation of Accountants

www.ifac.org

Global organisation for the accountancy profession. Its website enables students to keep up to date with international trends using its gateway to accountancy news, events and recent research articles.

Libraries

ICAEW Library

www.icaew.com/en/library

Specialist library of the Institute of Chartered Accountants in England and Wales with the world's largest collection of historic accounting and finance books, plus extensive holdings of current books and journals. Website offers free access to excellent guides on accounting research.