AAA Drafts Responsibilities for Accounting Educators

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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.

  1. 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.
  1. 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.
  1. 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.

Read the AAA's proposed statement of responsibilities. Access answers to frequently asked questions about the statement. Respond to the survey. Members are asked to reply by March 31, 2002.

-Rosemary Schlank

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