During the course of the author's recent lecture tour in India and Bangladesh under the auspices of the American Accountants Association's (AAA) Distinguished International Lecturer program, he was made more aware of the Association's international standing and responsibilities than he had ever been before. Accounting academics overseas look to the Association for leadership. Twenty percent of its members live overseas. The Accounting Review and other AAA publications are read wherever accounting educators read English. The International Accounting section has over 700 members. The teacher exchange program has helped many foreign teachers to find visiting appointments in the U.S. schools. And the International Lecturer program, for eight years now, has been bringing distinguished foreign lecturers to North America and sending American lecturers abroad. Though the information conveyed by their lectures was the primary service these lecturers provided, their very presence far from home has symbolized the Association's international character and its interest in learning from and in sharing knowledge with people in other lands.
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David Solomons (1985) studied this question.
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