AAA Presidential Address

The challenges facing the American Accounting Association (AAA) are examined. The AAA's approach to soliciting funding may be disjointed and inefficient. The Association should be able to rationalize its approach to benefactors so that both can plan more intelligently their financial arrangements and commitments. The work of the Accounting Education Change Commission appears to be progressing well. The funding provided for the Change Commission was most timely, with the result that accounting education should be able to adapt to the initiatives the AAA is seeing in the broader academic environment. A combination of regulatory and marketplace pressures is likely to stimulate accelerated change in accounting standards on an international basis. The AAA's accounting academic programs require that the international arena receive immediate and substantial consideration. Greater efforts are needed to provide accounting academics with access to field data necessary to research practice issues.