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American Accounting Association Honors Washburn Professor Louella Moore

04/25/17 10:04 am CDT
"While business units have artificially designated legal boundaries, the financial crisis of 2008 demonstrates that the links between large corporations, out-sourcing agents, insurers, taxing authorities, and financial markets are highly enmeshed and fragile in ways that are not well sorted out by conventional mechanisms of accountability."

     The Public Interest Section of the American Accounting Association (AAA) recently honored Dr. Louella Moore with the Best Paper Award at its Midyear Meeting in Washington, D.C. A Washburn faculty member and member of the Kansas Society of Certified Public Accountants, Moore teaches in the undergraduate and Masters of Accountancy program in the School of Business.

     Moore received the award for her paper “Carving Nature at Its Joints: The Accounting Entity Concept in a Tangled Society.” Her research looks at the origins of conventional, but outdated and culture-bound assumptions about corporate entities. Moore summarizes the paper as follows: “While business units have artificially designated legal boundaries, the financial crisis of 2008 demonstrates that the links between large corporations, out-sourcing agents, insurers, taxing authorities, and financial markets are highly enmeshed and fragile in ways that are not well sorted out by conventional mechanisms of accountability.”

     Founded in the United States in 1916, the AAA’s reach has expanded to that of a global leader in promoting interactions between academic accountants, practitioners, society and industry. The AAA seeks to be a thought leader by encouraging leading-edge research and accounting education that emphasizes a balance of technical and ethical sensibilities. The Public Interest Section promotes interdisciplinary research and discussion of issues that are relevant to accountability in business, government and society.

     For more information about AAA, visit aaahq.org.

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     Ed Note -- You can contact Dr. Louella Moore at 785-670-2051; louella.moore@washburn.edu.

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Dr. Louella Moore, Professor of Accounting, Washburn University School of Business

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