Your browser does not seem to support JavaScript. As a result, your viewing experience will be diminished, and you have been placed in read-only mode.
Please download a browser that supports JavaScript, or enable it if it's disabled (i.e. NoScript).
The American Accounting Association (AAA) is an organization that supports worldwide excellence in accounting education, research, and practice.
Share your knowledge with the community
Browse our collection of 300,000+ community-written definitions
