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    Susan Haka
    II. The Purposes and Objectives of the Association.
    section posted July 2, 2010 by Susan Haka, last edited February 10, 2012 by Julie Smith David 
    758 Views, 3 Comments
    II. The Purposes and Objectives of the Association.
    current bylaws:

    The Purposes and Objectives of the Association Shall Be:

    1. To initiate, encourage and sponsor research in accounting and to publish or aid in the publication of the results of research.
    2. To advance accounting instruction and to encourage qualified individuals to enter careers in the teaching of accounting.
    3. To advance the development and application of accounting concepts and standards and seek their adoption for financial statements prepared for external purposes.
    4. To advance the development and uses of accounting for internal management purposes.
    5. To advance a widespread knowledge of accounting among qualified students and the public generally.
    proposed changes:

    II. The Purpose of the Association Shall Be:

    To further the discipline and profession of accounting through thought leadership in education, research, and service.


    A shorter crisper version of the statement of purpose consistent with the strategic vision and mission of the association.  Eliminating the objectives of the association from the bylaws allows flexibility. Those objectives will be embedded in the strategic plan and can be expected to change as the environment for accounting academics evolves.



    • Julie Smith David

      I really like the new purpose - it's really crisp and clean and can be our mission statement to keep us focused on the key elements of our role in society.

    • Robert D Allen

      Over time, organizations change.  To me, bylaws should be general and flexible.  Organizational leaders, with the support of AAA membership, should have the flexibility to introduce new initiatives to better serve members.  The specificity of the old bylaws may inadvertently infer something different.

    • Paul F Williams

      In the statement of purpose, delete "thought" before leadership.  Leadership is sufficient.  Thought leadership is "business speak" and is pretensious.  What, pray tell, is a thought leader?  WE are only inviting ridicule by our colleagues in other disciplines.  Thought leadership sound too much like branding of a particular kind of snake oil.