Having both an image and a searchable text file allows the researcher immediately to check the accuracy of any questionable transcription.
These drafts represent a critical phase in the standards setting procedure and are studied by practitioners and historians alike.
Of the thousands of accounting pamphlets in the University of Mississippi’s AICPA collection, some of those in the public domain have been digitized and are available in searchable full-text.
1- 140, 1937-1973; search under the title “Accounting Series Release”) and old CPA exams published by the states.
For example, early 20th-century pamphlets often provided practical guidance to bookkeepers on the accounting for particular trades, industries, or services.
In other instances, only one file containing both the searchable text and the image is provided (reflecting advances in PDF technology).
Besides the traditional pamphlet materials, there are article reprints and clippings from trade journals, individual journal issues containing accounting articles, short runs of professional newsletters from accounting organizations around the world, and legal briefs.
AICPA's Library began in 1918 with 2,000 books and pamphlets, part of the collection being a donation of Leonard H. Conant, a former president of the organization.
Service to the AICPA membership as well as the larger scholarly community has continued from the University of Mississippi location.
A grant from the Institute of Museums and Library Services provided the funding to begin digitizing some of the rare and unique items in the collection as well as information useful to practicing accountants.
Finally, the collection is displayed and searched using the Innovative Interfaces web opac product.
Dublin Core Metadata Initiative Kurtz, Royce D.; Herrera, David K. & Stephanie D. Moussalli.
Adapting Reference for a Unique Group of Distance Learners: Serving the American Institute of Certified Public Accountants (AICPA).