Founded in October 2005, this research institute started from Accounting Academic Research Society on March 1998. Later, the institute had shown promising goal-oriented outcomes as a research institute and then authorized as an official research institute.

Recent Korean firm environment has gone through radical changes after the IMF crisis. Especially, accounting market around corporate accounting transparency is experiencing substantial reformation due to the introduction of IFRS and open accounting market.

Thus, this institute sets its goal to properly define developmental steps for accounting and firmly determine the academic areas of accounting through systematic researches. ARI will become the leader to accomplish and develop research topics suggested by the National Research Foundation of Korea and Korean Association of Academic Societies and to expand and develop the academic areas of accounting.