Association for Accountancy and Business Affairs

AABA A British reformist organization that focuses on accounting and auditing. The AABA’s Web site states its objectives to include the following: To "advance the public interest by facilitating critical scrutiny of commercial and non-commercial organisations... to facilitate critical scrutiny of professional bodies... and to campaign for such reforms as will help to secure greater openness and democracy, protect and further the rights of stakeholders and to make disclosures where necessary." The organization’s activities include the publication of monographs. It also has an online journal, * Accountancy, Business, and the Public Interest. AABA trustees include Professor *Prem Nath Sikka and the British Member of Parliament *Austin Mitchell, both leading figures in the *critical accounting movement. The AABA is a fearless critic of auditing practices, especially those of external auditing, as can be gained by the titles of some of its monographs: Auditors: Holding the Public to Ransom (Cousins et al., 1998), and Dirty Business: The Unchecked Power of Major Accountancy Firms (Mitchell and Sikka, 2002). Web site: Further reading: Cousins et al. (1998); Mitchell and Sikka (2002); Mitchell et al. (1998)

Auditor's dictionary. 2014.

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