论文部分内容阅读
美国全国会计师协会(National Association of Accountants——NAA)是由美国成本和管理会计师所组成的一个全国性会计组织。其前身为1919年于美国纽约州成立的全国成本会计师协会(National Association ofCost Accountants——NACA)。当时以专门研究成本会计问题为宗旨,后来,随着协会研究范围的不断扩大,以至包括了整个管理会计领域,遂于1957年改为现名。协会自成立以来发展迅速,1919年协会创立时仅有会员37人,目前已发展到有正式会员及学生会员近10万人。协会在美国200多个城市设有分会,其规模仅次于美国注册公共会计师协会,是美国第二大专业会计组织。在目前美国各种会计专业组织中,美国全国会计师协会与美国注册会计师协会、美国会计学会鼎足而立,为美国三大会计学术研究组织。
The National Association of Accountants (NAA) is a national accounting organization comprised of U.S. cost and management accountants. Its predecessor was the National Association of Cost Accountants (NACA), established in 1919 in New York, USA. At that time, he specialized in the study of cost accounting and was later renamed in 1957 as the scope of the association’s study expanded to include the entire management accounting field. Since its inception, the association has developed rapidly. At the time of its founding in 1919, the association had only 37 members. At present, it has grown to have nearly 100,000 members and students. The Association has chapters in more than 200 cities in the United States, second only to the American Institute of Certified Public Accountants and the second-largest professional accounting organization in the United States. Among the various accounting professional organizations in the United States, the National Association of Accountants of the United States, the American Institute of Certified Public Accountants, and the American Accounting Association are the three largest accounting academic research organizations in the United States.