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Evaluating Online Sources
The Internet can provide access to much useful information; however, users should evaluate the quality of each web site consulted. Unlike print sources, there are no quality standards for publication.
As with print publications you should be aware of:
- Authorship and affiliations
- Author qualifications
- Bias and special interest
- Publication Information
Boston College's University Libraries has posted a list of questions to ask yourself when you evaluate a web site or web pages.
Suggested Internet Sources for Accounting
American Accounting Association
The American Accounting Association promotes worldwide excellence in accounting education, research and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The Association is a voluntary organization of persons interested in accounting education and research.
American Institute of Certified Public Accountants
The American Institute of Certified Public Accountants (AICPA) is the world's largest association representing the accounting profession, with nearly 370,000 members in 128 countries. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting; membership is also available to accounting students and CPA candidates.
FASB: Financial Accounting Standard Board
Since 1973, the Financial Accounting Standards Board (FASB) has been the designated organization in the private sector for establishing standards of financial accounting that govern the preparation of financial reports by nongovernmental entities.