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BUS 5435 - Tax and Financial Accounting Research

Library resources on tax and financial accounting research

Primary Sources

Primary source  - an original document or object; first-hand information from someone who was there.

Examples of Primary Sources:

  • Legal documents (tax laws, regulations, court case rulings, and legislative hearings)
  • Official records, records of government agencies and organizations
  • Scholarly studies or articles reporting original research, statistics, data, etc.
  • Research projects; experiments, clinical trials
  • Dissertations
  • Breaking news and news footage
  • Original documents such as tax returns, transcripts
  • Historical Documents
  • Diaries
  • Advertisements
  • Eyewitness accounts, photographs, recorded interviews, personal narrative
  • Literary work, including novels, plays, and poems
  • Audio/Video recording
  • Letters and correspondences
  • Autobiographies and memoirs
  • Creative works
  • Photographs, Posters, speeches
  • Papers delivered at conferences

Secondary Sources

Secondary source - interprets and analyzes a primary source; second-hand sources.  

Examples of Secondary Sources:

  • Editorial and analytical materials
  • Source with comments, discussions, reviews and explanations of a primary source.
  • Source containing quotes, graphics and pictures of primary sources.
  • Blog post about studies/projects or recommending strategies
  • News release about companies
  • Bibliographies
  • Biographies
  • Commentaries
  • Criticisms
  • Journals or magazine articles that interpret or discuss previous research findings
  • Newspaper that interpret a topic or event.
  • Reviews
  • Textbooks
  • Magazines and nonfiction books

Tertiary Source

Tertiary source - third-hand information; original information that has been repackaged, condensed, summarized or indexed.

Examples of Tertiary Sources:

  • Almanacs
  • Dictionaries
  • Guide books
  • Bibliographies
  • Encyclopedias
  • Most textbooks