The disciplines of accounting and finance have been rapidly changing in recent years. The methods and techniques being used have created a new language for managers, students, practitioners, academics. 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, it provides two or more references to academic articles that go into much greater depth. Hence, the entries give the reader immediate access to the literature. 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 new world of accounting and finance.