The Accounting Review Vol. 11 No. 1 1936
CONVENTION REPORT.
Abstract
The article presents information on the proceedings of the twentieth annual convention held in New York. The American Institute of Accountants has asked for the cooperation of the American Association of University Instructors in Accounting in shaping a set of definitions of accounting terms. A special committee of the Institute had drawn up suggested definitions for over 1,000 terms and copies of these were furnished to this association through K. L. Kohier of the Institute's committee. Under a call for new business, R. B. Kester responded by directing the attention of the meeting to the opinion held by some that the activities of the association were not all that they should be. He expressed the opinion that the purposes and membership of the association should be broadened. He pointed out that such an organization as ours is the logical one to carry on organized research in the field of accounting theory, but is hindered to a very considerable degree by its name and limited membership. He told the members present of the American Accounting Association incorporated recently in the State of Illinois by a small group of members to engage in research in accounting. He expressed the opinion that there was hardly room for both the American Association of University Instructors in Accounting and the American Accounting Association, and asked for expressions of opinion of the members present as to what might be done about the matter.
- DOI
- 10.2308/tar-7075772
- Volume
- 11
- Issue
- 1
- Pages
- 74-79
- Language
- en
- Sources
- openalex crossref