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An International Meeting of American Accounting
Association
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Invitation to Washington D.C.
From AAA President
Judy D. Rayburn
It is with great excitement and anticipation that I invite you to attend the AAA Annual Meeting, August 6–9, being held in Washington, D.C. Fran Ayres and the Annual Meeting Planning Committee have done an outstanding job in ensuring that there is "something for everyone." I know that you will want to start the new academic year by meeting with your far flung friends, updating your teaching skills, and enhancing your research potential by attending the 2006 Annual Meeting. Register now!
The Marriott Wardman Park Hotel is conveniently located, with a subway stop on the corner ready to inexpensively whisk you away to the Mall for visits to the Smithsonian Museums and National Monuments. Washington, D.C. offers many fun activities for families, from visiting Tai Shan at Fujifilm Giant Panda Exhibit at the Smithsonian Zoological Park to the Museum of Natural History.
I'm looking forward to hearing our plenary and luncheon speakers. Eugene Rice (Senior Scholar of the American Association of Colleges and Universities) will open the meeting, setting the stage for our discussions of issues critical to the future of accounting education. Anthony Hopwood (Peter Moores Dean, Saïd Business School, University of Oxford, and Editor, Accounting, Organizations and Society) will give the Presidential Scholar's address at the Tuesday morning plenary session. Tuesday's luncheon speaker will be New York Times' Chief Financial Correspondent, Floyd Norris. Wednesday will begin with John Fellingham, AAA VP-Research, and Joel Demski, AAA Past-President, leading a plenary session entitled, "Is Accounting an Academic Discipline?" They will consider what constitutes an academic discipline, discuss forces that are stifling the academic integrity of accounting, and the premise that accounting, as currently constituted, is not an academic discipline, and offer speculation about how accounting could re-establish itself as a dynamic force within the university. Wednesday lunch will feature Shyam Sunder, who will share his vision as the incoming President of the AAA.
In addition to the plenary speakers, there are numerous panels with speakers and topics that will appeal to a broad cross-section of our membership. Many of our panelists and speakers come from the public sector, with high-level positions in the SEC, and other government agencies.A sample of these panels includes:
Financial Reporting and Control Risk in Today's Tax Environment
Moderator: George Plesko, University of Connecticut
Speakers: Kevin Brady, TaxStream, LLC; L. Charles Evans, Grant Thornton, LLP; Ed Outslay, Michigan State University; Joseph B. Ucuzoglu, U.S. Securities and Exchange Commission.
The financial reporting of income taxes has come under greater scrutiny by the SEC and FASB, and risk management has become a key element of tax departments' functions. Issues to be covered include reporting tax contingencies, the link between FASB- and IRS-related disclosures, and SOX compliance issues.
The Foundations of Accounting
John Dickhaut, University of Minnesota; Greg Waymire, Emory University; Kevin McCabe, George Mason University
Modern accounting has evolved from centuries of accumulated experience in numerous civilizations. Its roots are deep and archaeological records bear witness to its fundamental role in the development of human civilization. Recently it has been argued that the roots of accounting spring from the challenges to human memory as societies become more complex. Evidence is beginning to emerge that accounting's foundations can be seen in archaeological records, experimental choices, and even the functioning of the mammalian brain.
Researchers are beginning to build a program to study these foundations using archival data from anthropology, economic experiments, and even direct observation of the brain itself during decision-making tasks. Greg will discuss a framework for studying these foundations based on archival sources, outlining at the same time a motivation for experiments; John will discuss such experiments outlining the motivation for looking at accounting in the brain; and Kevin will discuss the emerging understanding of how accounting's foundational concepts exist at a neurological level.
Beyond the Classroom: Service Learning in Accounting
D. V. Rama, Florida International University, will lead a panel on service learning in accounting. This interactive panel will discuss the theoretical and pedagogical aspects of this powerful active-learning strategy, as well as discuss the practical issues of implementing a service learning experience. Panelists will include Bernie Milano, KPMG, who will offer insights from practice; Mahendra Gujarathi, Bentley College, who will talk
about the institutional factors that are important; Curtis DeBerg, California State University, Chico; and Janice Carr, California Polytechnic State University, who will speak about implementation issues; and Sue Ravenscroft, Iowa State University, who will offer insights about using service learning to develop ethical reasoning.
SEC/FASB/IASB Update
Panelists Mary Barth (IASB), Mike Crooch (FASB), and Scott Taub (SEC) will address current issues in regulation and standard setting. Terry Warfield, University of Wisconsin–Madison, will moderate.
Other sessions will include speakers from the SEC Office of Economic Analysis, and many public accounting firms. Sessions on teaching include the current educational and regulatory environment, how to work with difficult students, podcasting, teaching ethics and many others. Please check the AAA website for more information on sessions as it becomes available.
We are introducing a new initiative at this year's annual meeting. The Emerging and Innovative Research Session will feature research that is just too hot for any of the AAA's 15 sections to handle. You will want to stop by both to investigate the research on offer and to encourage those brave enough to submit papers to a new venture. The meeting will also reprise the great idea that Jane Mutchler and Joe Carcello started last year: New Scholar Concurrent Sessions. These sessions will involve two new faculty members or doctoral students receiving detailed feedback of a developmental nature from more senior faculty members in their discipline.
There will be research papers presented in over 210 concurrent sessions and many more presented at the research and teaching forums!
Please join us in Washington, D.C. this August for what I believe will be a truly memorable Annual Meeting. I look forward to seeing you there.
Judy Rayburn
President, American Accounting Association