AAA Drafts Responsibilities for Accounting Educators
The American Accounting Association (AAA), a membership organization of accounting educators, is asking its members for their views on a proposed statement of responsibilities. The AAA says its proposed statement is an expression of shared values and is designed to serve as a broad guide to the behavior accounting educators expect of each other. Unlike a Code of Conduct, AAA's statement of responsibilities will have no enforcement mechanism. The statement emphasizes three types of responsibilities.
- Enhancement of learning. All accounting educators should take steps to enhance learning. Examples:
- Develop in students an appreciation for the importance of ethics and professionalism.
- Create a fair, honest and prejudice-free classroom environment.
- Insist on excellence, while simultaneously treating all individuals with dignity.
- Conduct academic, business, and personal affairs with integrity.
- Pursuit and advancement of knowledge. Consistent with his or her personal abilities, each educator should take steps to advance the country's understanding of accounting. Examples:
- Establish and maintain a scholarship agenda directed to societal and professional needs.
- Maintain and strengthen scholarly competence.
- Accept criticism of one's own work and provide constructive criticism to colleagues.
- Publish in ways that make results available both to scholars and to a larger community.
- Encourage and promote scholarship approaches that contribute to the public good.
- Service activities. Educators should avail themselves of opportunities to be of service, and they should do so in ways that distinguish their employers and professional colleagues. Examples:
- Seek out opportunities for service consistent with the academic institution's mission.
- Complete the service obligations with a commitment to excellence.
- Avoid conflicts of interest between academic efforts, business interests, and service activities.