The American Accounting Association recognizes its mission to be the “premier
forum for scholarly interchange in accounting.” The Association acknowledges
that its members share a number of common values including the importance of
integrity, objectivity, a sense of community, open communications, respect for
others, high ethical values and behaviors, an increasingly global perspective, and
an obligation to serve important stakeholders, including the broader society
within which we operate. This statement is an expression of the values we share
and, while not intended to be enforceable, is designed to serve as a broad guide
to the behavior we expect of each other.
Each of us acknowledges our obligation to serve our academic institution or
employer, and to adhere to standards of conduct those institutions may have
established. However, we also acknowledge an obligation peculiar to our special
role within the accounting profession to serve the larger society in which we live.
That larger society includes a variety of stakeholders, including our students, our
academic colleagues, our business associates, other professional associations,
governmental interests, our local communities, and the business community at
large.
The remainder of this Statement further explains the concepts as they pertain to
Association members. It is written primarily in the context of an academic
member of the Association who is actively involved in teaching, service, and
research. However, the concepts are intended for all members of the
Association. This Statement is a living document, and is subject to critique and
revision to assure the shared values of the Association’s members are clearly
expressed.
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