PreambleThe American Accounting Ass

Preamble
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.
Responsibilities
Enhancement of Learning
Association members serve society by contributing to the development of its
future leaders. Members accept the responsibilities implied by their position as
teachers and mentors, including helping students and staff to develop those
specific skills that will enable them to become contributing members of the
profession and society, and helping them develop a foundation for life-long
learning. Members also recognize that they contribute to the development of
students in more indirect ways such as:
• Developing in students an appreciation for the importance of ethics
and professionalism as well as technical expertise.
• Creating a fair and honest classroom environment.
• Insisting on excellence while simultaneously treating all individuals with
dignity.
• Conducting academic, business, and professional affairs with integrity.
Pursuit and Advancement of Knowledge
Association members serve their broader constituency through scholarship
including: the discovery, application, and integration of ideas that enhance our
understanding of accounting, business, human interaction with accounting
measurements or business activities, and society. Members fulfill their
scholarship obligations in ways that match their professional abilities,
backgrounds, interests and their institutions' specific mission. Some aspects of
that obligation include:
• Establishing and maintaining a scholarship agenda that is directed to
important societal and professional needs and stretches the member's
knowledge.
• Maintaining and strengthening scholarly competence, consistent with
the requirements of each member's own research agenda.
• Accepting criticism of one's own work and providing objective and
constructive criticism to colleagues.
• Publishing one's scholarship in ways that make the results available
both to scholars and to a larger community.
• Encouraging and promoting a variety of scholarship approaches that
result in quality work and contribute to the enhancement of scholarship
and the public good.
Service Activities
Association members accept a responsibility to perform service to society, their
institutions, their academic discipline, the profession, the business community,
and the social community. The form of that service will vary depending on
members' unique skills, passions, and background. Service is generally
enhanced when Association members:
• Seek out opportunities for service consistent with their institution’s
mission, the Association’s mission, and with a recognition that