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The American Accounting Association (AAA) promotes accounting education, research and practice.[1] The Association mission is to further the discipline and profession of accounting through education, research and service.[2]
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| Headquarters | Lakewood Ranch, Florida |
| Website | aaahq |
The organization is the largest association of accountants in academia.[3] AAA also focuses on: information systems, artificial intelligence/expert systems, public interest, auditing, taxation (the American Taxation Association is a Section of the AAA), international accounting, teaching, and curriculum.[4]
AAA publishes The Accounting Review,[5] Accounting Horizons and Issues in Accounting Education.
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Incorporation papers in the District of Columbia in the name of “The American Association of University Instructors in Accounting” were registered in 1916 as noted in the AAA's 50 year history, American Accounting Association: Its First Fifty Years, 1916–1966.[6] On occasion of its 75th year The Third-Quarter Century of the American Accounting Association 1966-1991 was published in 1991.[7]
The American Accounting Association marked its centennial in 2016. The Association's centennial volume, Years of Transition: The American Accounting Association 1991-2016, is a "contextualized history of the AAA, with close attention paid to the AAA’s interactions with its institutional, economic, educational, technical, professional, regulatory, and social environment."[8]
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The Board of Directors (2022-2023) consists of 12 members. The current president is Mark C. Dawkins, professor University of North Florida Coggin College of Business The other leadership positions are: President-Elect, Past-President, Vice President of Finance, Vice President of Finance-Elect, Vice President of Research & Publications, Vice President of Education, Director Focusing on Membership, Director Focusing on International, Director Focusing on Segments, Director Focusing on Intellectual Property, and Director Focusing on Academics and Practitioner Interaction.[9]
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The AAA has 17 sections: Academy of Accounting Historians, Accounting Behavior and Organizations, Accounting Information Systems, American Taxation Association, Auditing, Diversity, Financial Accounting and Reporting, Forensic Accounting, Gender Issues and Worklife Balance, Government and Nonprofit, International Accounting, Leadership in Accounting Education, Management Accounting, Public Interest, Strategic and Emerging Technologies, Teaching, Learning and Curriculum, and Two-Year College.[10]
Regional Section conferences are also held in the Mid-Atlantic, Midwest, Northeast, Ohio, Southeast, Southwest and West.[11]
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The AAA publishes three major journals, The Accounting Review, Accounting Horizons, and Issues in Accounting Education.
AAA Sections publish The Journal of the American Taxation Association (Section: American Taxation Association); Auditing: A Journal of Practice & Theory and Current Issues in Auditing (Section: Auditing); The Journal of Financial Reporting (Section: Financial Accounting and Reporting); Journal of Forensic Accounting Research (Section: Forensic Accounting); Journal of Governmental & Nonprofit Accounting (Section: Government and Non-Profit); Journal of International Accounting Research (Section: International Accounting); Journal of Management Accounting Research (Section: Management Accounting); Accounting and the Public Interest (Section: Public Interest); and Journal of Emerging Technologies in Accounting (Section: Strategic and Emerging Technologies).
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The AAA major awards presented at the annual conference:[12]
- The J. Michael and Mary Anne Cook Prize - foremost recognition of an individual who consistently demonstrates the attributes of a superior teacher in the discipline of accounting.
- Deloitte Wildman Medal Award - to the author(s) of the article, monograph, book, or other work, is judged to have made or will be likely to make the most significant contribution to the advancement of the practice of public accountancy (including audit, tax, and management services.)
- Competitive Manuscript Award- encourages research among members of the Association who have earned their Ph.D. within the past five years.
- Lifetime Service Award- recognizes service contributions to accounting education over a sustained period of time.
- Notable Contributions to Accounting Literature Award.
- Outstanding Accounting Educator Award.
- The Accounting Horizons and Issues in Accounting Education Best Paper Awards.
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The Accounting Hall of Fame established at Ohio State University in 1950 is maintained by the AAA. It recognizes distinguished service contributions to the progress of accounting.[13]
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