Documentary research in Finance & Accounting.fr.en

Documentary research in
Finance and Accounting
Find your way through the labyrinth
electronic resources
summary
Monographs, databases, French and Anglo-Saxon journals,
search engines, degsrècso acts , not
official texts, work of accounting firms, financial and
accounting organizations, research and professional
research, directories of financial press and
erinstersepets, etc. are the different possibilities of
academic and non-academic resources in efi ntanc
in accounting. Our job is to id ifieenrtet to
establish a typology easy to use by h the researcher or
the professional in Finance and / or Accounting.
Keywords
Research, Finance, Accounting, Internet, Docuta mtieonn,
Bibliography.
1

S
SOOMMMMATATIIRREE
CONTENTS ................................................. .................................................. ........... 2
Introduction ................................................. .................................................. ............ 3
1 Academic documentary resources .............................................. ........... 3
1.1 Books and theses ....................................... ..................................... 4
1.2 French reviews ............................................ ......................................... 5
1.3 Anglo-Saxon reviews ......................................... .................................. 7
1.4 Publications of research centers ............................................ ........ 9
1.5 Acts of congresses and colloquies .................................... .................... 11
2 Non-academic documentary resources ............................................ ... 13
2.1 The work of financial and accounting bodies ............................... 13
2.2 The work of professional associations ............................................. 15
2.3 Regulatory texts ............................................ ................................ 16
2.4 Financial and accounting watch ............................................. .................... 17
2.5 The economic and financial data of companies ........................... 19
3 Financial information analysis databases and software 20
3.1 Databases in Finance and Comptaéb.i.li.t ................................. 21
3.2 Analysis software used in FinanceC accounting ....................... 23
4 Sources of funding for research work ...................................... 26
4.1 Doctoral and postdoctoral fellowships in a Fnince and Accounting ...... 26
4.2 Directories of funded thesis proposals ...
4.3 Other sources of funding ............................................. ................ 27
Conclusion................................................. .................................................. ............. 28
Appendices …………………………………………………………………………… ..29 Bibliographical
references ................ .................................................. ................. 37
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congresses or theses. Some belio databases esgrbaiphiques are free to access and free,
but this is unfortunately not always the case.
When an individual asks for his way, it is impossible for him to know beforehand where he is going. In
the same way, the interrogation of a guideectero nique requires having carefully considered the
subject and having determined a series of cqluéisc words, a language is established for the database used. It is
then up to the researcher to choose to define his subject in order to avoid any illegal research. had. ti
We will present below the five types of academic documentary resources: works and theses
(1.1), French-language journals (1.2), Anglo-Saxon journals, (1le.3s) publications from research
centers (1.4) and of conferences (1.5).
1.1 Books and theses
Works and theses are rarely in ln ignfull text. Some extracts from workszasse
old ones are however made available on the CREFIGE edsuit (under the headingATeux origins of
Gestionot). Above all, the Internet allows the Ceonmptabilité researcher to find the references
of books, theses and related dissertations. àrstaonnt research topic, as well as to control
the availability of these references in the bibèliq orthe closest.
We have selected several sites allow partially meet these two objectives:
The Central Thes File,ehshosted on the University of Paris 1a0ntN websitewanders. He
includes all the subjects of the theses in progress in the French professions in several disciplines
including Management Sciences. It provides the possibility of researching theses thanks to several
criteria: words of the title, author, per, ioddireecteur de thesis, discipline, university, ocuoeren words of
the summary. This type of research allows acuhcehuerr to have knowledge of the current state of
research in Accounting in France.
▪The sitePASTEL by ParisTecehis an online library of theses soutednaunessles grandes écoles
de Paris and could be considered comnmceou mplément of the Central Theses File.
ParisTech was founded in 1991 and brings together au'hjouui rddouze of the most prestigious
French grandes écoles. The 126 ParisTech laboratories focus on major fields of science and
technology, including the sciences of economics, geeslation and society. On the PASTEL site of
ParisTech, the researcher can find the research studies carried out in the laboratories of the
grandes écoles, in inte text. can be downloaded.
The University Documentati System(oSnotUDOC). It makes it possible to carry out bibli
ographic research on the collections of French university libraries and other higher education
establishments, for all types of documents (books, periodicals, dissertations, defended theses).
This foéugra catalog nliet ment location information
documents sought is informed on the availability of these documents for the etperntre
libraries (ILL). The PEB is a service assa urréleps libraries which allows you to locate a
document using the resources of French and foreign biblioutehsèq, and to bring it to the
library of his university.
The consultation of the cataloguBeN-OPAL PLUS of the National Library of France
is also of great interest to the researcher; in fact, the conservation of heritage documents
assures the researcher of the return of works of various dates. The historian in Accounting will
be very satisfied. tioe plus, there is on the site of the BNF a
another interesting database: it isVS it atdtualogueCollective of Franc.eThe latter offers
in a single query access to three cau taelsogfrench, namely the BN-OPALE catalog
PLUS, the catalog of universita libraries (iS reUsDOC) and the catalog of old collections or
municipal or specialized library premises
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However, it appears essential for the accounting cheurcrheen to consult beforehand the so-
called "reference" works, which have an essential role in the search for information. The
researcher must indeed have a view of ensleem subr its research topic. Hence the interest of
call outan encyclopediaor a specialized book for information p columspletes on a
subject.
Collective works in Management Sciences are of great help to researchers in Accounting. They
consist of a series of articles of themesvtarrèié ss and it is rare that a
Management researcher does not find his "bonheunrs" cdea panel of reflections. We cannot but quote the
bedside book of the researcher in Cobmilpittéa, namely The Encyclopedia of Accounting, Management
Control and Auditing é it, developed under the direction of Colasse (2009). Ounrrapoalso
consult the no less famous E se ncyclopedia of Gesti, we developed under the direction of Simon and
Joffre (1997). It is then advisable to search Ivnitaernet in which library, the closest, these
works, encyclopedias are available.
1.2 French reviews
The articles also constitute a souprrcim e area for the researcher in Finance and
Accounting. The items used are in gran pdaertie of Anglo-Saxon articles. Some journals
French may interest the researcher. Cen pte nldeas articles in these French journals are not
not fully downloadable. However, dbeausxes of data allow us to obtain the references of
articles from some of this usesr.eIv These are:
The databaseDeELPHES, available on CD-ROM in most libraries
universities (since 1980 at the Paris university library a9upDhine), which lists the main
management journals (and other disnceip s) li. This database is also online,
but only for the references of articlpeasrtà ir from 1998.
The database established byVSthe REFIGE, Research Center in Finance and Management of
Paris 9 Dauphine University, which identifies an enbsle emof Management journals.
However, if this research makes it possible to collect bibliographic references at home, it does
not spare the researcher from going to the library to obtain the articles which interests him.
Thus, it is ipmératif to check on the website of the library pla read close, the
availability of the journal. It is important to nroqtu ee libraries do not have all
journals, nor of all the issues since the creation of said journals.
We have integrated, in the following table, the inscippar journals of interest to a researcher in
Accounting, their creation date, theirpd oinsibility in the databases mentioned
previously, as well as their availability at the University library'O drleans, to the one of
universityParis 9 Dauphin,eand at theLibrarye(Library of the Order of Chartered Accountants).
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Table 1: The main French reviews enFaince etComptabili té
Board1
The main French journals
Journal title Data base
Financial analysis
Annales des Mines Manage and Understand
Fellowship Year
French finance association
Audit French Journal of Internal Audit
Banking & Strategy
Banking and Markets + On Line
Accounting and financial
bulletin CNCC bulletin
French Actuarial Bulletin
COB monthly bulletin AMF review Statistical
bulletin of the Ministry of Finance Quarterly
bulletin of the Banque de France Quarterly
bulletin of the CNC
Accounting Control Audit
Annual accounts of credit institutions
Trades
Economics and Accounting IFEC
1969
1985
1963
1982
1999
1984
1994
1978
1971
1996
1969
1947
1971
1970
1995
1986
1967
1960
X
XX X
X X X
X
X
X
X
X
XX
X
X
X
X
Economies and societies Cahiers de l'ISM1EA
Companies and History
1967
1992
X
X X
X
X
Expansion Management Review (Harvard)
Finance
Finance Control Strategy
Public Finance
Gestion 2000 Management and Prospective
Guide to the ratios of municipalities over 10 00t0anhtasbi
Banking horizons
Invest
Agefi
1976
1982
1998
1946
1985
1973
2001
1974
1911
X X
X
X
X X
X
The accounting profession2the
The financial review
1984
1979 X X X
X
X
The Revue du Trésor
The gallery
Financial Life
French life
Le Revenu français (Le Revenu)
Regional Finances in… Management
and MTF Finance AGEFI Money
Week / La Vie Financière Option
Finance
Outlook
1921
1985
1999
1978
1968
1987
1988
2008
1988
1945
X
X
X
X
XX
1 ISM Notebooks Management Science Series was stopped in 1999.
2 Title on order to date
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Creation date
CREFIGE
DELPHI
Bibliotics