Eighth Ijiri Lecture: June 20, 2026
Fairness, Justice, and Prosperity: A Challenge for Accountants and Teachers
Shyam Sunder, Yale University
Preliminary Draft June 19, 2026
Revised July 29, 2026
Eighth Yuji Ijiri Lecture on Foundations of Accounting Thought
(CAAA, June 20, 2026)
Shyam Sunder of Yale University examines accounting as a human-created institution essential to the functioning and prosperity of organizations and society. He argues that accounting, like law, medicine, and engineering, cannot fulfill its purpose through written rules alone; it also depends on professional judgment, social norms, and a commitment to fairness, justice, ethics, and trust. Tracing the evolution of accounting from bookkeeping to modern financial reporting, Sunder challenges the profession’s increasing reliance on detailed standards and calls for renewed emphasis on informed professional judgment. He also urges accounting educators to prepare future accountants not simply to follow rules, but to make responsible moral judgments—an imperative he sees as increasingly urgent as artificial intelligence takes on a greater role in accounting practice and education.
Lecturer: Shyam Sunder, Yale University
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