This article first presents a review and assessment of the American Accounting Association's (AAA) governance and internal control. Second, it reports the results of a survey of members of the AAA that was conducted just prior to its annual meeting in August 2011 to solicit their opinions...

This paper addresses the current accounting structure in the US healthcare system. It argues that a clear definition of equity (vertical vs. horizontal) must be understood and how this understanding can be used to help achieve a proper allocation of scarce resources within that system. Then...