33-8496 Comment from AAA

Comments on SEC Proposed Rule – 33-8496 XBRL VOLUNTARY FINANCIAL REPORTING PROGRAM ON THE EDGAR SYSTEM By the Information Systems and Artificial Intelligence/Emerging Technologies Sections of the American Accounting Association. About the American Accounting Association The American Accounting Association (AAA or Association www.aaahq.org) promotes worldwide excellence in accounting education, research, and practice. Founded in 1916 as the American Association of University Instructors in Accounting, its present name was adopted in 1936. The AAA is a voluntary organization of persons interested in accounting education and research. The mission of AAA is to foster worldwide excellence in the creation, dissemination, and application of accounting knowledge and skills. The Association is organized into 15 sections and six regions. The Information Systems (IS) section of the AAA has more than 850 members. The section seeks to foster an understanding and acceptance of information systems as an important branch of accounting and to provide a forum where educators and practitioners with IS interests can meet and interact with each other. The Artificial Intelligence/Emerging Technologies (AI/ET) section of the AAA strives to encourage application of the techniques of these two areas to accounting research, teaching, and practice. Artificial intelligence includes the sub-fields of knowledge-based systems, neural networks, and heuristic problem solving; ...