I describe the context for the following essays by Sudipta Basu, Chris Chapman, Bill McCarthy, and Don Moser. Their essays are based on presentations they made at the 2011 Strategic Retreat of the Executive Committee (now titled Board of Directors) of the American Accounting Association (AAA). That retreat was held in Orlando, Florida, on May 23–24, 2011.

My remarks are organized as follows. I first describe the genesis of the retreat and its focus. I next describe the charge given to the presenters, as well as attendees. I conclude with some brief remarks about subsequent events, and the potential long-term impact of these four essays and the changes they presage.

AAA holds an annual retreat every May in order to plan strategy for the President-Elect's year in office, which begins three months later at the AAA Annual Meeting. As incoming President for the 2011–2012 year, I chose the focus...

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