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Accounting -Review - Articles

Accounting is the process of systematic recording, reporting and analysis of financial transactions of a business. It is the key for almost any business. A person who is in charge of accounting is known as an accountant. It may be handled by a bookkeeper at small firms or with large number of employees at larger companies. An accountant must follow a set of rules and regulations termed as Generally Accepted Accounting Principles. Review articles are the summary of current state of understanding on a particular research topic. They analyze or discuss research previously published by scientist and academicians rather than reporting novel research results. Review article comes in the form of systematic reviews and literature reviews and are a form of secondary literature. Systematic reviews determine an objective list of criteria, and find all previously published original research papers that meet the criteria. They then compare the results presented in these papers. Literature reviews, by contrast, provide a summary of what the authors believe are the best and most relevant prior publications. The concept of "review article" is separate from the concept of peer-reviewed literature. It is possible for a review to be peer-reviewed, and it is possible for a review to be non-peer-reviewed.
 
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