American Accounting Association

Invitation

Inviting colleagues to attend an annual meeting in Hawaii during a major economic downturn when education budgets are being severely cut and there is rampant uncertainty about terrorism is easy. You are cordially invited to the 2003 Annual Meeting in Honolulu, Hawaii, August 3–6.

By contrast, convincing you to register, come to Hawaii, and attend the sessions rather than the beaches has kept many of us awake nights for the past 18 months. The challenge was to plan a program that would more than compensate for the incremental costs that many of us and our universities will bear. My principal objective here is to persuade you that we have met this test. Thanks to a dedicated staff in Sarasota, generous sponsors, and numerous volunteers, regardless of your interests in teaching, research, and professional development, you will find outstanding plenary, concurrent, and CPE sessions that will energize your scholarship.

With help from the AAA Annual Meeting Program Advisory Committee that he chairs, Dan Dhaliwal, the 2003 Annual Meeting Program Chair from The University of Arizona, is planning approximately 110 concurrent sessions, including three that are by invitation on governance, valuation, and international standard setting. We received 862 submissions and 24 special-session proposals, the largest number in at least five years. Considering the plethora of fertile research issues that have emerged recently, the large number of submissions, and the broad representation of the Program Advisory Committee, I am confident that Dan Dhaliwal will organize a diverse portfolio of stimulating concurrent sessions.

The AAA Professionalism and Ethics Committee, chaired by Steve Zeff, Rice University, selected Arthur Wyatt to be the plenary speaker on Monday, August 4. Mr. Wyatt is a fitting choice for the Professionalism and Ethics Committee: he is a paragon of professionalism with over 40 years of experience as a professor, practicing accountant, and standard setter. Among his many accomplishments, Arthur Wyatt has been President of the American Accounting Association, a partner at Arthur Andersen, a director on several corporate boards and audit committees, and a member of the Accounting Standards Executive Committee of the AICPA, the Financial Accounting Standards Board, and the International Accounting Standards Committee. A follow-up panel will be chaired by Steve Zeff and feature Arthur Wyatt, Lynn Turner, Colorado State University (former SEC chief accountant), Jerry Sullivan, Executive Director of the Transition Oversight Staff (former chairman of the Auditing Standards Board), and Jim Gaa, University of Alberta (former member of the Canadian delegation to the IASC).

The Research Advisory Committee, chaired by Zoe-Vonna Palmrose, AAA Vice President–Research from the University of Southern California, selected Joel Demski, University of Florida, to give this year’s Presidential Lecture, “Endogenous Expectations,” on Tuesday, August 5. Joel Demski is an amazingly provocative speaker and one of the crown jewels of the AAA. Collectively he, his doctoral students, and their students have profoundly influenced the way many of us and our students conceptualize accounting issues. When Joel Demski speaks we are reminded that critical thinking is seldom comfortable and I expect him to challenge some of our treasured beliefs in Hawaii with another tour de force.

Judy Tsui, AAA Vice President–International from Hong Kong Polytechnic University, selected Tang Yunwei to be the plenary speaker on Wednesday, August 6. As the Managing Partner for Ernst & Young Da Hua and former President of Shanghai University of Finance and Economics, Professor Tang has a profound understanding of the changes that have occurred in Chinese accounting and education during the past 15 years. I look forward to hearing his insights about current accounting issues in the fastest growing economy in the world. A follow-up panel will be chaired by Judy Tsui and feature Ferdinand Gul, City University of Hong Kong and a representative from the Chinese Securities Regulatory Commission.

Ernst & Young and PricewaterhouseCoopers will sponsor Marva Collins as the luncheon speaker for Tuesday, August 5. Ms. Collins has been my favorite teaching role model for the past 15 years, and countless others share my assessment. Among her many accomplishments, she has been profiled in Time and Newsweek, appeared on 60 Minutes and Good Morning America, received 42 honorary doctorates, declined the opportunity to become U.S. Secretary of Education, been selected by Beverly Sills, Barbara Walters, and Nancy Kissinger as one of the Legendary Women of the World, and trained Fortune 500 companies and over 100,000 teachers, principals, and administrators in her teaching methodology. By teaching a remarkably challenging curriculum to “unteachable” inner-city problem children and others whom society had largely written off, Ms. Collins has raised the teaching bar for everyone. For those of us who have a passion for teaching, the opportunity to learn from this grand master is reason enough to attend the Annual Meeting. Kevin Stocks, AAA Vice President–Education, will chair a follow-up panel focusing on ways to motivate students and raise expectations.

Bill Felix, AAA 2003–2004 President from The University of Arizona, will speak at the luncheon on Wednesday, August 6. To set the stage for his Presidency, he will discuss the state of the AAA and share some observations on the profession.

There are two additional noteworthy events. First, Judy Tsui is planning an International Accounting Forum featuring Ferdinand Gul covering Asia, especially Hong Kong and China, and two yet-to-be-confirmed speakers from Europe and Australia. Second, Susan Crosson, Santa Fe Community College, is coordinating an Effective Learning Strategies Forum Poster Session showcasing ideas, research, strategies, and education innovations that support learning in accounting programs. This peer-reviewed session will provide an intimate forum for exchange in an informal, free-flowing session where faculty are available for a specified 60- to 90-minute period to discuss their work with circulating participants.

The stage is set for a highly productive Annual Meeting. However, this is to be a meeting, not a show, and its success will depend greatly on the extent to which we show up and contribute to the scholarly ambiance. Thus, to capitalize on this opportunity, as many of us as possible need to attend the meeting and, in Tiger Woods’ words, “we need to bring our A-games”—offer insightful comments and pose critical questions during the sessions, exchange ideas with colleagues during the breaks and social events, and otherwise seek ways to enhance ourselves and our profession. Arguably, there has never been a more important time to come together and share our collective wisdom about the challenges facing the profession and the consequences for research and education.

In deciding whether to attend the Annual Meeting, here are some additional points to consider:

  • For members in Hawaii or countries along the Pacific Rim, the cost to attend the Annual Meeting will be lower than in prior years and hopefully you will agree that we have created a program with broad appeal.
  • Relative to prior years, most members from the mainland U.S. will incur approximately $200–$600 in additional airfare per person to fly to Honolulu and $50 per night of additional hotel charges. Thus, U.S. mainland members who plan to come by themselves purely for business purposes should expect $400–$800 of additional costs. I recognize that this is a significant expenditure for all of us and one that a few universities and AAA members simply cannot afford. Still, those who can afford the trip will enjoy a stimulating program that will more than compensate for these additional costs. Also, as in past years, the meeting will be highly subsidized by sponsors and, more significantly, by the valuable time of hundreds of volunteer organizers, committees, presenters, reviewers, discussants, and others. Indeed, purely from a professional development perspective, considering the value of these subsidies, the superb quality of the program, and the opportunities to network with colleagues from around the world, the Annual Meeting is a solid investment opportunity.
  • Members who plan to combine their summer vacations with the Annual Meeting can bring their family and/or friends to one of the most beautiful places in the world. Hawaii has fabulous beaches, breathtaking scenery, fascinating historical sites and cultural activities, countless outdoor sports and adventure opportunities, and exquisite dining and entertainment. This is a chance to create a memorable vacation experience that you and your loved ones will recount for years.

Hopefully, I have met my objective and persuaded you that the benefits of attending the Annual Meeting far exceed the costs. I look forward to seeing you in Hawaii.

Aloha,

G. Peter Wilson
President, American Accounting Association

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