Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
Considering the Securities and Exchange Commission (SEC) Virtual Museum among the Array of Online Resources for Items of Accounting History Significance. |
| Συγγραφείς: |
Badua, Frank1 (AUTHOR), Bullock, Gretchen1 (AUTHOR) |
| Πηγή: |
Accounting Historians Journal. Jun2026, Vol. 53 Issue 1, p3-15. 13p. |
| Θεματικοί όροι: |
*History of accounting, *Accounting standards, *Digital libraries, *Forensic accounting, Virtual museums, Archival research |
| Εταιρία/Οντότητα: |
United States. Securities & Exchange Commission |
| Περίληψη: |
This paper describes the contents of the Securities and Exchange Commission Historical Society's virtual museum, which includes nearly 8,000 primary source research artifacts, such as scans or transcriptions of original documents, sound recordings, and videos, from the 1790s to the 2020s. This paper identifies, classifies, and summarizes close to 700 of these items found to be of accounting research significance and discusses selected items of special interest to accounting history researchers. Examples include documents related to early authoritative standards, professional guidance, reports on forensic accounting investigations, and multimedia related to biographies of prominent accountants and the evolution of the accounting profession. The virtual museum is compared and contrasted with other online resources available to accounting historians. Thus, this paper points accounting educators and researchers to primary sources to inform their pedagogy and scholarship, responding to the Accounting Historians Journal (AHJ) 2024 Call for Papers on accounting history research resources. [ABSTRACT FROM AUTHOR] |
|
Copyright of Accounting Historians Journal is the property of American Accounting Association and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.) |
| Βάση Δεδομένων: |
Business Source Index |