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ACCOUNTING COLLECTION DEVELOPMENT POLICY

PURPOSE: The collection development policy for accounting is designed to provide guidelines for building a collection of library materials relevant to the instruction and research needs of the School of Accounting.

RESPONSIBILITY: While the process of developing a collection for accounting is a cooperative effort between the School of Accounting and Libraries faculties, final responsibility for developing a balanced collection lies within the University Libraries. Specifically this responsibility rests with the Dean of Libraries, the Associate Dean of Libraries, the Head of Collection Development, and the bibliographer for accounting.

The libraries bibliographer for accounting is responsible for reviewing books sent on the approval plan, selecting items from published bibliographies, and communicating with the School's representative. The library representative from the School of Accounting is responsible for selecting items from approval plan slips, evaluating the need for serial and reference items, and communicating with other faculty in the School of Accounting.

THE SCHOOL OF ACCOUNTING:

Degrees: The School offers the B.S. in B.A. degree

Majors: Accounting

Interdepartmental Majors: Accounting Information Systems; some courses support the General Business Administration major and/or the Entrepreneurship major

Minors: Accounting

Graduate: None, but supports the Master in Business Administration

Faculty: There are 16 full time faculty

THE STUDY OF ACCOUNTING: "The purpose of the School of Accounting is to prepare accounting students for professional careers in public accounting, corporate accounting, non-profit entities, and other organizations" (CMU Undergraduate Bulletin 2005-2006). The materials purchased for Accounting primarily support the School and other programs in the College of Business Administration, but to a limited degree support other types of administration programs.

COLLECTION POLICY GUIDELINES: All library materials purchased with funds allocated to the accounting collection are acquired by way of approval plan/s or by recommendations from the Accounting faculty and the University Libraries' accounting bibliographer. The approval plan/s are controlled by profiles that delineate the collecting parameters.

Gifts of materials that further the instructional or research needs of the School of Accounting will be considered for inclusion in the collection provided no restrictions are attached to their use, location, or disposition. However, the university Libraries are not permitted to appraise gifts for inheritance or tax purposes. Although the Dean of Libraries is solely responsible for the formal acceptance of all gifts, potential donors should consult the Gift Policy.

All purchases and gifts are subject to the following guidelines.

Language - In general only English language materials will be collected. Materials in other languages will be considered if specifically requested by a faculty member in Accounting.

Publication Dates - The emphasis will be on current materials. Earlier materials will be purchased as needed. Rare books will not be collected.

Geographical Origin - Emphasis will be placed on materials from the United States, but no limitations will be placed on the origin of any item.

Formats - A variety of formats will be purchased. The emphasis will be on monographs (book) and serial/periodical publications in both print and electronic format. Additional formats such as microform, film, video, audio cassettes, and compact discs will be acquired selectively.

Duplication - Because the funds allocated for the development of the accounting collection do not permit the acquisition of all materials required to satisfy the instructional and research needs of the School of Accounting, duplicate copies of books and serials/periodicals will not be purchased. In the case of multiple demand and heavy, continuous use of individual titles due to extensive classroom assignments, exceptions to this guideline will be considered.

SUBJECTS AND COLLECTING LEVELS: (LC CLASSIFICATION)

Levels can be found in the Guide for Written Collection Policy Statements, Bonita Bryiant, ed.: Chicago: American Library Association, 1989. (A 1996, 2nd edition is availbale with only minor changes in the wording)

CMU, an AA/EO institution, is strongly and actively committed to increasing diversity within its community (see www.cmich.edu/aaeo/).
INDIVIDUALS WITH DISABILITIES REQUIRING ACCOMMODATION SHOULD CONTACT REFERENCE SERVICES AT 774-3470.