AAIC is one of the activities organized by the Department of Accountancy, Faculty of Economics and Business, Universitas Airlangga. We hope that this AAIC can become activities and facilities for the discussion of matters related to accounting. The first conference, held in 2012 at Bali International Convention Center (BICC) Westin Nusa Dua Hotel, was very successful. It was attended by 300 participants from Asian, Australian, African, European, and American countries.