Section Information


Mission statement: To promote the global creation and communication of knowledge about strategic and emerging technologies in accounting, auditing and taxation.
The terms "Strategic Technology" and "Emerging Technology" are used for early-stage trends in the technology "Hype Cycle" that promise to affect businesses within the following three and five years, respectively. (Gartner Group)
Membership-based organization: For members, by members
Members: Faculty, students, practitioners
Funding: Membership fees ($20 - faculty and practitioners, $6 - students), corporate sponsorship, event contributions
Additional stakeholders: Non-member faculty, students and practitioners, AAA, professional organizations (e.g., AICPA, IIA, IMA, ISACA)
Values: Relevance, honesty, integrity and ethical behavior, education, respect, diversity, mentoring and development, sense of community
Publications: JETA - Journal of Emerging Technologies in Accounting Newsletter
Workshops and conferences: 

Special topics

SET Research Workshop 
Transformative Technologies Workshop 
Related to specific technologies or research methods, 
e.g., text analytics, design science research (DSR)
Recurring Meetings: AAA Annual Meeting, AIS/SET Mid-Year Meeting, Regional Meetings (7/year) – paper sessions and panels
Annual Awards: SET Outstanding Researcher Award 
SET Outstanding Dissertation Award 
SET Outstanding Educator Award 
SET Outstanding Service Award 
SET Research Workshop Best Paper Award for faculty 
SET Research Workshop Best Paper Award for PhD student

Section History

This section was formed from a series of expert system related workshops that were run, at different times and combinations, by Professors Dan O'Leary (USC), Paul Watkins (then of USC) and Carol Brown (Oregon State University) during the late 1980s (started 1987) and early 1990's. These workshops focused on artificial intelligence applications in accounting, auditing and taxation.

This period was marked by exciting innovations in technologies including expert systems, neural networks, genetic algorithms, case-based reasoning and closely related topics. These workshops successfully brought together many of the leading researchers from around the world to discuss their projects in these domains.

Together these events were instrumental in supporting significant steps forward in these area of research in their period of particular innovation in the 1990's, and were the starting point for many others to get involved in this exciting area of research.

The perceived need for a section of the American Accounting Association to address these topic areas was expressed during these workshops and a section (AI/Expert Systems section as then called) was proposed and formed in 1991/2 following the work of, amongst others, Professor Ed Blocher. [NB Ed has kindly agreed to write a fuller history of the section to be provided here in the near future]

At the end of the 20th century many new technological innovations were beginning to have an effect on this domain of accounting research and therefore the section's interests were widening - while often still applying many of the same research methods and methodologies that had been successfully used in the AI/ES era. The section therefore changed it's name to the AI/Emerging Technologies (AIET) section and later to it's current name, Strategic and Emerging Technologies (SET) to reflect additional interests of many of its members.

The SET section operates successfully alongside the Accounting Information Systems (AIS) section of the AAA. While the interests of these two sections share many common features, they operate effectively together to provide rounded coverage to the domain of IT influences in accounting to the benefit of their various members, and the wider AAA membership. To read further about the complementary natures of these two sections read our Value Proposition page here.


The Journal of Emerging Technologies in Accounting (JETA) is the academic journal of the Strategic and Emerging Technologies Section of the American Accounting Association. The purpose of this section is to improve and facilitate the research, education, and practice of advanced information systems, cutting-edge technologies, and artificial intelligence in the fields of accounting, information technology and management advisory systems. JETA’s Mission is to encourage, support and disseminate the production of a stream of high-quality research focused on emerging technologies and artificial intelligence applied or applicable to a wide set of accounting related problems.

SET Newsletter

Hello SET Section members! 
I am currently gathering items for the Summer Section Newsletter, so please let me know if you have any contributions. I would like to share information on:

  • Stories and Pictures from the Midyear Meeting
  • Calls for Papers
  • Teaching Tips or Resources
  • Member Profiles (remember I want to emphasize fun items more than CV items)
  • Any other topics you think would be interesting to fellow SET members.

Please send your contributions to Jagdish Pathak at

A Special Thank You to Our Section Sponsor Wiley!