Research

Accounting and Finance Association of Australia and New Zealand (AFAANZ)
AFAANZ is a professional organization dedicated to fostering excellence in accounting and finance practices across Australia and New Zealand through research, education, and community engagement.
Accounting and Tax Index
The Accounting and Tax Index was a quarterly publication by the American Institute of Certified Public Accountants (AICPA) from 1992 to 2004, serving as a bibliography of books and articles on accounting and tax subjects. It has been succeeded by the online database ProQuest Accounting and Tax.
Department for Business, Innovation and Skills (BIS)
The UK government department responsible for consumer and competition policy, company legislation, employment law, science and research, higher education, and adult learning. Formed in 2009 from the merger of the Department for Business, Enterprise and Regulatory Reform (BERR) and the Department for Innovation, Universities and Skills (DIUS).
Et Al.
An abbreviation of the Latin term 'et alii,' meaning 'and others.' It's commonly used in academic citations to refer to multiple authors of a work.
Primary Data
Original data compiled and studied for a specific purpose. For example, a structured survey might be conducted for the purpose of discovering current attitudes on a particular topic; raw survey responses would be primary data.
Raw Data
Initial data a researcher has before beginning analysis, often unprocessed and unorganized, representing real-world conditions without any transformations or analytical treatments.
Research
Research can refer to both the scientific method of systematically gathering, recording, and analyzing data, as well as the department within a company dedicated to conducting such investigations.
Research and Development (R&D) Costs
Research and development (R&D) costs involve expenditures towards innovative processes or product developments. Distinguished by Financial Reporting Standards, R&D costs can either be expensed immediately or capitalized to create intangible assets.

Accounting Terms Lexicon

Discover comprehensive accounting definitions and practical insights. Empowering students and professionals with clear and concise explanations for a better understanding of financial terms.