University Library Collections of Accounting Periodicals.

This paper presents the results of a study undertaken to determine the comprehensiveness of library collections of accounting periodicals at universities offering programs leading to an accounting degree. A questionnaire was sent to reference librarians at 231 American universities, divided equally among: (1) universities offering a doctoral degree in accounting; (2) non-doctoral universities having schools of business and/or accounting programs accredited by the AACSB; (3) non-doctoral, non-AACSB-accredited universities offering an accounting degree. The results revealed significant differences in the periodical collections of the three university groups. More important is the potential for the results to serve as useful guidelines to facilitate an orderly and efficient improvement in library resources.