The theme of the 2007 meeting is "Imagined Worlds of Accounting." Freeman Dyson explores alternative conceptualizations of the physical world in his book entitled Imagined Worlds. Accounting scholarship similarly involves alternative conceptualizations; we study current practices, but we also imagine and analyze how and why practices could be different. Thus, accounting, as an ancient discipline that arose with mathematics and human civilization, examines not only the way things are (as a social science) but also how they might be (as an engineering and policy science). In our 2007 AAA meeting we will celebrate and explore the power of accounting in both of these domains.