title: Encyclopedia of Business and Finance
author: Burton S. Kaliski
description: Covering accounting, management, marketing, law, finance, and economics, this set aims "to summarize the body of knowledge that we know as business in a single place and in language accessible to the layperson." Special emphasis is placed on careers and ethics in various areas of business, such as "Careers in Finance" and "Ethics in Finance." The 300-plus alphabetically arranged entries do more than simply define a term; for example, the entry for accounting also describes its history, principles, and agencies, shows how students can enter the profession, and provides cross references to related topics such as "Generally Accepted Accounting Principles." All the entries are in fact cross-referenced and include bibliographies offering print resources and web sites. In addition to business terms, legislation such as "Foreign Corrupt Practices Act of 1977" and agencies, including the "General Accounting Office," have featured entries. An alphabetical index is included, with numbers in bold face indicating main entries. Many of the entries are illustrated with photographs, tables, and figures. Designed for a wide audience ranging from high school students to lay readers to practitioners, this work is highly recommended for school, academic, and public libraries. Lucy Heckman St. John's Univ. Lib., Jamaica, NY <br />Copyright 2001 Reed Business Information, Inc.
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  E N C Y C L O P E D I A O F
  
  BUSINE$$
  
   **AND**
  
  FINANCE
  
  Editorial Board
  
   **EDITOR-IN-CHIEF**
  
  Burton S. Kaliski
  
  _New Hampshire College_
  
   **ASSOCIATE EDITORS**
  
  Roger Luft
  
  _Eastern Illinois University_
  
  Dorothy Maxwell
  
  _Sacopee Valley High School_
  
  Jim Maxwell
  
  _San Jose State University (retired)_ Mary Ellen Oliverio
  
  _Pace University_
  
  Allen Truell
  
  _Ball State University_
  
  ii
  
  ![](Images/image00587.jpeg)
  
  EBF V2. title page 9/22/00 5:03 PM Page 1
  
  E N C Y C L O P E D I A O F
  
  BUSINE$$
  
   **AND**
  
  FINANCE
  
   **VOLUME 2**
  
   **BURTON S. KALISKI,**
  
   **Editor-in-Chief**
  
  Encyclopedia of Business and Finance Copyright © 2001 Macmillan Reference USA
  All rights reserved. No part of this book may be reproduced or transmitted in
  any form or by any means, electronic or mechanical, including photocopying,
  recording, or by any information storage and retrieval system, without
  permission in writing from the Publisher.
  
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