Accounting and Auditing Research and Databases: Practitioner's Desk Reference

The Research Process

The Codification database enables researchers to obtain authoritative evidence to help solve their research questions more efficiently than they could using manual hardbound tools. In addition to the cross-reference search discussed previously, search processes in the Codification include using the master glossary, performing a topical category search, and utilizing keyword search inquiries. The location of each search process is shown in the prior-referenced Exhibit 2-10, the Codification opening screen. The master glossary and topical categories options are located in the left navigation panel, and the search function is located in the top right screen area. Each search process is discussed in detail next. Note that the Codification may not contain guidance for the researcher's question, requiring the researcher to examine nonprimary support.

Master Glossary

The master glossary provides a list of all glossary terms contained in each topical category. To use the master glossary, left-click on the “Master Glossary” heading. As illustrated in Exhibit 2-14, the alphabet will appear in the center screen along with a glossary term quick-find option. Left-click the desired letter or type in a term in the “Quick Find” area. If a letter is clicked, scroll down to the area of interest and click on the term to display its definition. If a term is entered in the quick-find area, the center screen will display results of all definitions with the term of interest.

Exhibit ...