American Accounting Association - AAA

A A A

DEFINITION

An organization that supports worldwide excellence in accounting education, research and practice. The American Accounting Association is the primary professional association for accounting academics in the United States. Formed in 1916 under the name American Association of University Instructors in Accounting, it assumed its current name in 1936. It is a voluntary organization comprised of individuals interested in accounting education and research.

INVESTOPEDIA EXPLAINS

The American Accounting Association publishes The Accounting Review - a journal of abstracts, articles and book reviews that promote accounting education, research and practice; Issues in Accounting Education - a publication of research, commentaries, instructional resources and book reviews to assist accounting faculty, and Accounting Horizons - which includes papers focusing on the study of integration and application. Members of the American Accounting Association have access to these publications and additional newsletters and opportunities to participate in regional and/or special interest groups.


RELATED TERMS
  1. The Accounting Review

    An academic publication by the American Accounting Association (AAA). First ...
  2. Financial Statements

    Records that outline the financial activities of a business, an individual or ...
  3. Certified Public Accountant - CPA

    A designation given by the American Institute of Certified Public Accountants ...
  4. Generally Accepted Accounting Principles ...

    The common set of accounting principles, standards and procedures that companies ...
  5. British Bankers Association - BBA

    The leading trade association that represents the views of those involved in ...
  6. Certified Management Accountant ...

    An accounting designation whose holder has formally demonstrated a mix of expertise ...
  7. American National Standards Institute ...

    An organization that oversees the creation and dissemination of norms and standards ...
  8. Accounting

    The systematic and comprehensive recording of financial transactions pertaining ...
  9. Balance Sheet

    A financial statement that summarizes a company's assets, liabilities and shareholders' ...
  10. Earnings Per Share - EPS

    The portion of a company's profit allocated to each outstanding share of common ...
Related Articles
  1. Finding The Right Accounting Certification
    Professionals

    Finding The Right Accounting Certification

  2. Operating Cash Flow: Better Than Net ...
    Markets

    Operating Cash Flow: Better Than Net ...

  3. A Clear Look At EBITDA
    Markets

    A Clear Look At EBITDA

  4. Navigating Government And Nonprofit ...
    Retirement

    Navigating Government And Nonprofit ...

  5. Financial History: The Evolution Of ...
    Professionals

    Financial History: The Evolution Of ...

  6. Free On Board
    Professionals

    Free On Board

  7. An Introduction To The CMA Designation
    Professionals

    An Introduction To The CMA Designation

  8. Top 4 Most Competitive Financial Careers
    Professionals

    Top 4 Most Competitive Financial Careers

  9. Operating Profit
    Investing

    Operating Profit

  10. Current Assets
    Investing Basics

    Current Assets

comments powered by Disqus
Hot Definitions
  1. Amplitude

    The difference in price from the midpoint of a trough to the midpoint of a peak of a security. Amplitude is positive when calculating a bullish retracement (when calculating from trough to peak) and negative when calculating a bearish retracement (when calculating from peak to trough).
  2. Ascending Triangle

    A bullish chart pattern used in technical analysis that is easily recognizable by the distinct shape created by two trendlines. In an ascending triangle, one trendline is drawn horizontally at a level that has historically prevented the price from heading higher, while the second trendline connects a series of increasing troughs.
  3. National Best Bid and Offer - NBBO

    A term applying to the SEC requirement that brokers must guarantee customers the best available ask price when they buy securities and the best available bid price when they sell securities.
  4. Maintenance Margin

    The minimum amount of equity that must be maintained in a margin account. In the context of the NYSE and FINRA, after an investor has bought securities on margin, the minimum required level of margin is 25% of the total market value of the securities in the margin account.
  5. Leased Bank Guarantee

    A bank guarantee that is leased to a third party for a specific fee. The issuing bank will conduct due diligence on the creditworthiness of the customer looking to secure a bank guarantee, then lease a guarantee to that customer for a set amount of money and over a set period of time, typically less than two years.
  6. Degree Of Financial Leverage - DFL

    A ratio that measures the sensitivity of a company’s earnings per share (EPS) to fluctuations in its operating income, as a result of changes in its capital structure. Degree of Financial Leverage (DFL) measures the percentage change in EPS for a unit change in earnings before interest and taxes (EBIT).
Trading Center