American Accounting Association

Effective Learning Strategies Forum - Poster Sessions
Wednesday, August 6, 10:00 AM - 11:30 AM

4. Accounting for DUI (Driving Under the Influence)
Presenters:
Carol Sullivan, Lamar University
Gisele Moss, Lamar University

Description: Driving is something that almost all students do while in college and will do essentially all of their professional life. While there are some general warnings about DUI (Driving Under the Influence) on college campuses, we have never heard any Accounting professors discuss it even in Ethics courses. In 2001, there were five times the loss of life and property due to U.S. DUI accidents than all the losses associated with the World Trade Center tragedy. Yet, few people seem to know or care about this massive DUI loss of life/property. The purpose of this proposal is the "Account for DUI" by describing:

  • Cost to the person violating the law
  • Cost of Fatalities/Survivor expenses
  • Cost to society

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