To assist librarians in selecting more relevant resources and provide better user services, 2,805 citations from 31 dissertations were analyzed according to publication form, periodical title, subject, time span, language, and publishers. Dissertations were selected from State University of New York at Buffalo (SUNYAB) business and management Ph.D. candidates and incoming faculty who completed their doctoral work elsewhere. Data on the availability of cited materials in the SUNYAB libraries were gathered. Results showed that: (1) nearly 50 percent of the materials cited were periodicals, (2) 78 percent of the periodicals referred to 62 titles, (3) the subjects for monographs and serials were generally drawn from Library of Congress classifications HB through HJ, (4) 70 percent of the references were ten years old or less, (5) nearly all cited materials were in English, (6) the type of publisher ranking first varied with publication form, and (7) SUNYAB libraries held more than 85 percent of cited materials. The resulting data can serve as a guideline in defining an acquisition and development policy for the business/management collection. (Author/KP)