The article presents the subject classification and previous published lists of research projects in accounting. The various subjects listed include, income determination, price level changes, inventory pricing and valuation, fixed asset valuation and depreciation, investments, current and fixed liabilities, and capital stock and surplus, under theory of accounting. History of accounting, reports and statements, public accounting, accounting for industrial, mercantile and financial enterprises, non-profit enterprises, legal and governmental aspects of accounting, reorganization and liquidation, and education are also included in the list. Some of the projects listed in the article are "Accounting Period--Theory and Analysis," by Colin Park, "Relevance to Income Determination of Present and Period Analyses of Enterprise Activities," by William J. Schrader, "Adjusting Financial Statements For Changes in Price Level," by Virgil Boyd, "Depreciation Based on Replacement Costs," by William David Tuxbury, etc.

The article focuses on accounting research. In the October, 1954 issue of the journal "The Accounting Review," the first collection of 'framed' research problems in accounting was published. The real objective of this project, as stated in this initial listing, was to expose real research needs in accounting to the large research potential represented by the great number of college and university teachers and graduate students of accounting. In an attempt to insure the worthwhileness and practicality of the projected problems, it was hoped that most of them could be gleaned from industry and public practice. All of the following research problems were contributed by those engaged in research in national accounting organizations, by public accountants, or by regulatory commissions. There is little question that these problems represent 'felt needs' and are therefore profitable areas in which to expend research effort. If the value of research in accounting is to be realized by the profession, the results is that research must receive publicity.