Abstract This article presents the text of a report by the American Accounting Association on its proposed activities in the U.S. for 1976 to 1986. The American Accounting Association is a scholarly organization devoted to the development of academic and professional accounting. It exists to serve the needs of its current and future members and to contribute to the overall well-being of society. Endeavoring to further these policies, certain proposals for Association activities are outlined in the next few paragraphs. There are many policy and procedural implications for the Association if it adopts the foregoing posture, but adopting the viewpoint that anything that concerns the subject matter of accounting should be of concern to the Association does not commit it to perform duplicative tasks or undertake projects for which it has no comparative advantages. For example, adopting a broad approach to the Association's activities would not commit it to attempt to duplicate the efforts of the American Institute of CPAs or other accounting related organizations.
A Sun, study studied this question.