University Library Collections of Accounting Periodicals.
调查了231所美国大学图书馆的会计期刊馆藏完整度，发现三类大学（有会计博士点、有AACSB认证、无认证）的馆藏差异显著，结果可为图书馆资源改进提供参考。
Abstract 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.