What Is the American Accounting Association (AAA)?

The American Accounting Association (AAA) is 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. The American Accounting Association is the largest community of accountants in academia and produces 17 world-class scholarly journals.

Key Takeaways

  • The American Accounting Association (AAA) is an organization that supports accounting education, research, and practice.
  • The American Accounting Association is the primary professional association for accounting academics in the United States. 
  • The American Accounting Association publishes 17 journals covering topics such as behavioral accounting, auditing, and tax research.

Understanding the American Accounting Association

The American Accounting Association was formed in 1916 under the name American Association of University Instructors in Accounting. The organization assumed its current name in 1936 and remains a voluntary organization comprised of individuals interested in accounting education and research.

Their objective is to further the profession by providing educational resources and professional, intellectual development for its members. The association's mission is summed up in its statement of responsibilities:

"The American Accounting Association recognizes its mission to be the premier forum for scholarly interchange in accounting.” 

Education

The American Accounting Association explores issues and topics relating to accounting for educators and researchers. The association provides resources, such as access to the Financial Accounting Standard Board (FASB) accounting standards. Also, instructional resources and book reviews are available to teachers of accounting.

Careers and Development

The association has a career center where it provides job postings. Also, resources are available to help prospective doctoral candidates, including academic articles on various doctoral programs. Events and meetings are available to support teaching, exposure, and networking as well as help with placement at institutions.

Publications

The American Accounting Association publishes 17 different journals that include subjects such as behavioral accounting, auditing, forensic accounting research, tax research, and international accounting.

The Accounting Review is a publication that includes articles promoting accounting research, practice, and education. The review contains quantitative articles with mathematical models that cover topics including auditing, accounting information systems, taxation, financial accounting, and management accounting.

Accounting Horizons includes papers and articles that focus on current issues facing the accounting profession. Discussions have included whether government assistance should be reflected in a company's financial reports as well as accounting ethics.

Issues in Accounting Education is a publication of research, commentaries, book reviews, and instructional resources to help accounting faculty. Popular topics include principles of accounting, managerial, and cost accounting.

The Journal of Financial Reporting provides quality research on financial reporting, including the types of research that can advance the field. Article topics involve the production and analysis of the information that's provided within a company's financial reports. Such topics include a firm's timely disclosure of bad news by executive management through updating the company's forecasts.

Members of the American Accounting Association have access to these publications as well as additional newsletters and opportunities to participate in regional and special interest groups.