The disciplines of accounting and finance have been rapidly changing in recent years. The methods and techniques now being used have created a new language for managers, students, practitioners, academics and all those who are connected in some way with business and investment activities. To understand and work within an environment that is in a constant state of flux can be challenging and this book provides a resource of information and guidance. The Guide focuses specifically on the terms used in accounting and finance. Important terms and phrases are identified but with a much longer, in-depth explanation than you would normally find in a dictionary. Not only does each entry gives a thorough explanation of each term, most entries provide two or more references to academic articles that go into much greater depth. Hence, the entries give the reader immediate access to the literature. The Guide also comments on the contribution of the articles which adds to our knowledge. This approach allows the reader to obtain a much deeper level of understanding much more quickly than is available from the usual dictionary. At the end of the book, the full reference to all the articles that have been cited in the text is given including a list of the many acronyms used in the world of accounting and finance.