|Accounting is an important part of any individual, business or organization's economic foundation. Accounting is defined at its best in defining financial condition and performance, in terms of operation, profitability and sustainability. It provides an easy way to the interested party to understand the business operation just by looking at the accounting reports. Without accounting, there is no easier way to understand the transactions, financial results of operation and condition of an individual, business or organization.
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.