Seminal Contribution to Accounting Literature Award

Sponsored by the American Accounting Association

Call for Nominations and Award Criteria


Previous Award Recipients


Nominations for the Seminal Contributions to Accounting Literature Award are accepted every three years. The selection committee will open nominations for the 2025 Award in the fall of 2024.

Award Intent

The Seminal Contributions to Accounting Literature Award is intended to recognize works that have stood the test of time and have contributed in a fundamental way to later research. Seminal is defined as "having the character of an originative power, principle or source; containing or contribution to the seed of later development."

• Recipients of this award are recognized for their profound impact on the discipline.
• The work introduces fundamental new beliefs or new perspectives that change the direction of the literature.
• Evidence of impact intrinsic to the article may include, but is not limited to:
  • The work demonstrates exceptional originality, forms the basis for future intellectual inquiries, enriches the scholarly discourse, and demonstrates rigorous scholarship (e.g., design and analysis).
  • The work exhibits a profound influence on subsequent research and inspires further exploration and development in the field.
  • The work profoundly advances the understanding of its subject matter or introduces groundbreaking perspectives, theories, or methodologies, thereby leaving a permanent mark on the accounting literature.
  • The recipient(s) of this award exemplify excellence in writing, effectively communicating complex ideas with precision, eloquence, and creativity.
• External evidence of impact may include, but is not limited to:
  • Citations (year-adjusted; see Dechow et al. 2020, Accounting Horizons)
  • Regulatory impact – the work significantly influences new regulation or revisions to current regulations that cite the work, consultations/deliberations with government and standard-setting bodies, and Congressional testimonies, among others. 
  • Broad knowledge dissemination – the work’s findings have been broadly featured or profiled in diverse forms that collectively advance basic or discovery research and practice, including top national and international conferences, practitioner-oriented publications, national and international media outlets, and textbooks, among others.

Award Selection Criteria

• Eligible works must have been published at least 15 years prior to the year in which the award is bestowed. For 2025, work would have been published in 2010 or prior.
• One award is given no more frequently than once every three years.
• Although the award generally recognizes a single publication, two or more related publications stemming from the same program of study, addressing a well-defined research objective, and with an identical author group, may be considered for a joint nomination. In this case, each related publication must comply with all other eligibility requirements. Justification for considering the nominated publications as a whole must be provided in the nomination letter.

Instructions for Submitting Nominations

• Any person or group may make nominations.
• Self-nominations are accepted.
• Members of the committee are encouraged to solicit and submit nominations.
• Current committee members who are nominated for the award will be asked to either recuse themselves from the committee or remove their nomination from consideration.
• Each nomination must include:
  • The DOI link and an electronic copy and an electronic copy (preferably in PDF) of the article, monograph, or book that meets the award criteria, and
  • A nomination letter- a brief supporting statement (up to 500 words) summarizing reasons for the nomination that are consistent with the above-listed award selection criteria.
  • Submissions without nomination letters will not be considered. Incomplete nominations can be finalized within two days of the submission deadline.
• Please attach an electronic copy of the article, monograph, or book and nomination letter to an email and send to Barbara Gutierrez, Professional Staff Liaison, at awards@aaahq.org with "Seminal Contribution to Accounting Literature Award" in the subject line of your email.
• Upon receipt of your nomination you will receive an acknowledgment message from Barbara Gutierrez, Professional Staff Liaison.
• All documents submitted in support of your nomination become the property of the American Accounting Association.
• Deadline: January 31st (11:59 pm Eastern Time)

Award Presentation

• The recipient will receive an award at the AAA Annual Meeting.
• The recipient will be announced on the AAA website and in multi-topic mass emails.