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Trang web tham khảo trong nước:
Trang web tham khảo của nÆ°á»›c ngoài:
Top Accounting Firms:
Professional Accounting Groups - USA:
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The Accounting Hall of Fame - located at Ohio State University
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AccountingWEB, U.S.
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Academy of Accounting Historians - Accounting history is offered at this Web site. Included are business history archives, an accounting historian’s database, and links for business historians.
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AGA - Association of Government Accountants
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AIA - Association of International Accountants
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AICPA - American Institute of Certified Public Accountants
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ASWA - American Society of Women Accountants
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CCH - Commerce Clearing House, Inc. (Tax and Business Law Publications)
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CPAnet – CPA home page
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CPA Online – CPA online resources
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CPA WebTrust - AICPA's Official WebTrust Web Pages
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EDGAR - Database of Public Companies' SEC Filings
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FASB - Financial Accounting Standards Board
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GASB - Governmental Accounting Standards Board
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GAO - General Accounting Office (US Congress' Auditor)
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International Accounting Standards Board - Global financial accounting standard-setting organization.
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IFAC - International Federation of Accountants - Global professional accounting organization.
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IIA - Institute of Internal Auditors
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IMA - Institute of Management Accountants - Professional accounting organization for managerial and financial management.
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IRS - Internal Revenue Service
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The List of CPA Firms - This directory links to over 1,000 CPA firms worldwide and includes a Web Placement System for accountants. The five largest U.S. accounting firms can be reached through this site: Arthur Andersen, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick, and PricewaterhouseCoopers.
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Public Companies Accounting Oversight Board - Established by the Sarbanes-Oxley Act of 2002, the PCAOB regulates auditors of public companies.
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RAW - Rutger's Accounting Web (part of the International Accounting Network)
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RIA - Research Institute of America (Tax Publications)
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SmartPros Accounting - formerly Pro2Net
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Study Web's General Accounting Listings
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U.S. Tax Code Online
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Yahoo's List of Accounting Firms
Professional Accounting Groups - Europe:
Professional Accounting Groups - Asia:
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CPA Australia - With 90 000 members, CPA (Chartered Practising Accountants) Australia constitutes the largest Australian professional organisation. CPA advocates debate on accounting issues and business. It provides outlets for training and research and provides member benefits in order to achieve a central goal of enhancing members’ status and competitive advantages.
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The Institute of Chartered Accountants Australia – (Australia)The Institute of Chartered Accountants website profiles new initiatives, policy development and reforms relevant to the accounting profession. A key feature of the site is the directory of employers that offer undergraduate and postgraduate positions to students pursuing careers in chartered accountancy.
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International Federation of Accountants - IFAC acts as an international advocate of quality technical, professional and ethical guidance, agents of change in the profession internationally and to facilitate the development of a harmonized worldwide accounting profession. The website has 5 main sectors: IFAC facts and figures, IFAC news, committee activities, publications and guidance and council developments.
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The Chartered Association of Certified Accountants - ACCA is the largest UK professional organisation with offices worldwide (go to www.acca-australia.org for the Australian branch). ACCA qualifications are uniform globally and internationally recognized. The site also has links to ACCA branches in Asia.
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The Hong Kong Society of Accountants - HKSA is the only statutory licensing body of accountants in Hong Kong responsible for regulation of the accounting profession. The site has information relating to accreditation, professional development, employment services and associated services for its members. An ideal website to visit if you are considering working in Hong Kong.
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Australian Accounting Research Foundation (AARF) - The AARF contributes to the development of legislation and regulation relating to commercial law, corporate governance, financial reporting and auditing and assurance services in Australia. The website contains up to date summaries on professional directives and critical evaluations of Accounting standards.
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Australian Accounting Standards Board (AASB) - The AASB (which is overseen by the Financial Reporting Council and both are outcomes of the Corporate Law Economic Reform Program est. 2000) is responsible for establishing Australian accounting standards in both private and public sectors. Its website features new authoritative pronouncements, updated materials, exposure drafts and news about standard setting.
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Australian Business Limited - Australian Business Limited is an organisation which aims to improve businesses via advice, networking, advocacy and support. Its website is a useful resource which contains subsections such as "Managing Your People", "Grow Your Business", and "Influence Public Policy". This site provides current information and suggestions on business-related issues, managing finances, employment legalities, and economic trends.
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Australian Financial Markets Association (AMFA) - AFMA is Australia’s industry body representing over-the-counter (OTC) wholesale financial markets such as financial institutions, bank clients, government departments, educational institutions and the central bank. It is in place to monitor market practices and the trading standards in OTC markets. The website provides information on these standards and professional development advice as well as articles pertaining to regulation and taxation.
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Confederation of Asian & Pacific Accountants (CAPA) - Asia-Pacific Accounting Bodies
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Chinese Institute of Certified Public Accountants
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Institute of Certified Public Accountants of Singapore – The professional accounting organization of Singapore.
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Institute of Chartered Accountants of Pakistan - The ICAP is the professional association for Chartered Accountants in Pakistan. The site includes a brief history of accounting and auditing regulation in Pakistan.
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Institute of Cost and Works Accountants of India - ICWAI Calcutta, only educational Institute of Cost and Works Accountants of India is the professional body specializing in the field of Cost Accountancy.
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Institute of Certified Public Accountants of Singapore
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Institute of Certified Accountants and Auditors of Thailand
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Indian Accounting Association
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Institute of Chartered Accountants of India
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Japanese Institute of Certified Public Accountants
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Malaysian Institute of Certified Public Accountants - Includes a list of Malaysian accounting and auditing standards and a directory of member firms
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Institute of Cost and Management Accountants of Bangladesh
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Institute of Chartered Accountants of Nepal
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Society of Certified Management Accountants of Sri Lanka - Organization promotes the practice of management accountancy.
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The Institute of Chartered Accountants of Bangladesh
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The Malaysian Institute of Accountants
Accounting - Dictionary
Accounting Resources:
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Accountants World - Over 4,000 Accounting Links
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Accounting Terminology Guide - prepared by the New York State Society of CPAs
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Accounting Resources on the Internet - Comprehensive, well – organized set of links to a variety of accounting resources.
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Accountancy Online
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Accounting Web
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Accounting, Organizations & Society
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AccountingEducation.com
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Accountingnet.com
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Activity Based Costing Portal
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AIA for Students - sponsored by the Association of International Accountants
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AICPA's No Limits - a Web site designed for the AICPA's Student Affiliate Members
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AuditNet - Online audit resources, including career links
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AuditNet-KARL - James Kaplan's Audit and Accounting Resource List
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CPA Online – Internet source for accounting software.
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Dr. Dennis R. Schmidt's accounting website. An absolutely amazing array of pointers to other accounting and tax websites, Dr. Schmidt has pointers to accounting course information; jobs in accounting; accounting firms in the US; non-US accounting; and many others.
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FreeEDGAR - FreeEDGAR is an online service offering free access to EDGAR files with the additional ability to find and extract specific financial news and information. You also can pull data directly into Microsoft Excel spreadsheets.
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IMA Students Online - sponsored by the Institute of Management Accountants
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Minnesota Society of CPAs Student Center - click on Student Center in the menu to the left
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Microsoft Accounting Industry Home Page
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Misleading Accounting Exposed. This is a fun and instructive site. In it, Mike Staskiewicz has pulled together a lot of information on accounting that is "legal" but just not right. It includes links to articles that discuss legal, but misleading, accounting distortions of reported earnings and distortions of other financial statement items.
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Pricewaterhouse Coopers Information packed resource on industries, accounting, and more.
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Rutgers Accounting
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Sarbanes-Oxley Act
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SmartPros: Students - formerly Pro2Net
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The Electronic Accountant - Provides access to electronic editions of the following journals: "Accounting Today", "Accounting Technology", and "The Practical Accountant".
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The Public Register’s Annual Report Service - Billed as the information source for investors, this page links to individual company pages, financial profiles, contacts for investor relations, annual reports, and research reports.
Cost & Management Accounting:
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ABC and Economic Value Added Definitions
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Activity-Based Costing (ABC) - ABC is a cost management method. ABC handles the overhead cost and is more accurate than Traditional Cost Accounting (TCA).
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Economic Value Added - Economic Value Added is a financial performance measure used to evaluate a company's true profit.
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Traditional Cost Accounting (TCA) - TCA is a cost management method that arbitrarily allocates overhead to the cost objects.
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Integrated ABC-and-EVA System - A cost and performance measurement system that integrates the Activity-Based Costing (ABC) method with the Economic Value Added value-based financial performance measure.
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ABC and EVA Links
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Analysis of Accounting Information
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Cost Measurement Systems - At this site you can download a presentation of cost measurement systems that includes strategic objectives, attributes of a good cost system, nature and design of the systems, job order and process costing, and activity based costing.
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When Financial Reporting Drives Cost Measures - A wealth of information about direct costs, indirect costs, cost measurement systems, strategic cost management, and the challenge of cost measurement systems is provided here.
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Management Accounting and Product Costing
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Cost Planning and Control
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Cost Accounting Implementation Guide - This guide is intended to assist agencies on how to implement a managerial cost accounting process.
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Fixed and Variable Costs - Fixed and variable costs are discussed in this classroom lecture.
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Breakeven Analysis - Breakeven Analysis can be used to determine at what level sales need to be in order to make a target profit. This site examines fixed and variable costs, the variable cost ratio, and sensitivity analysis in demonstrating this concept.
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Strategic Planning - In this report, Business Week claims that after a decade of gritty downsizing, Big Thinkers are back in corporate vogue.
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Business Magazine:
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The Accountant's Ledger - an online magazine for accountants
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Strategic Finance Magazine - The Strategic Finance Magazine offers leadership strategies in accounting, finance, and information management. Subjects covered are balanced scorecard principles, managing projects and people, and gaining competitive advantage.
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Australian Financial Review - AFR’s website provides a daily assessment of developments in the Australian Banking, Finance and Information Technology sectors. It provides up-to-date business news and also focuses on political issues.
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The Age - The Age is a metropolitan Melbourne newspaper reporting on local, national and international current affairs and news reports.
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The Australian- The Australian is a national Australian newspaper reporting on political, economical, social and international affairs.
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Business Review Weekly - BRW is an Australian weekly magazine. It focuses current business, finance, technology and government issues here in Australia. Ideal for gaining an overview on the current Australian business scene.
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The New York Times - The New York Times is one of the USA’s premier newspapers. It reports on international and national current affairs and has an emphasis on economics, politics and finance. It also provides excellent coverage of cultural events and is famous for its prolific, in-depth interviews and influential reviews.
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Nikkei Net Interactive - Nikkie Net Interactive is an internet conglomeration of Japan’s top financial newspapers, including the Nikkei Weekly, The Nihon Keizai Shimbun, The Nikkei Industrial Daily and The Nikkei Financial Daily. It provides news and market information daily, and includes features such as "Investors’ Watch", "Tokyo Market Roundup", "Economic Almanac" and "Nikkei 24 Hour News".
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The Business Times - The Business Times is Singapore’s metropolitan newspaper reporting on local and international current affairs, economics and finance, with a distinct ‘executive lifestyle’ slant.
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The Hindu - The Hindu is India’s National Newspaper which features bi-hourly news updates. It includes a large business section ("Business Online") which
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