Accounting for DUI: Another AAA Presentation 10 Years Later

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Accounting for DUI: Another AAA Presentation 10 Years Later Dr. Susan Rhame Dr. Carol Sullivan This session is in honor of Jaqueline Olivares, a Texas A&M - Kingsville student, who was recently killed by a drunk driver.

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Accounting for DUI: Another AAA Presentation 10 Years Later. Dr. Susan Rhame Dr. Carol Sullivan This session is in honor of Jaqueline Olivares, a Texas A&M - Kingsville student, who was recently killed by a drunk driver. Still a Tragedy, but Statistics are Improving over Time. - PowerPoint PPT Presentation

Transcript of Accounting for DUI: Another AAA Presentation 10 Years Later

Page 1: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

Accounting for DUI: Another AAA Presentation

10 Years LaterDr. Susan RhameDr. Carol Sullivan

This session is in honor of Jaqueline Olivares, a Texas A&M - Kingsville student, who was recently killed by a drunk driver.

Page 2: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

Still a Tragedy, but Statistics are Improving over Time

2012 – 3.3 people killed in alcohol-impaired driving crashes per 100,000 population in US 64% decrease since 1982 when record

keeping began 48% decrease since 1991 when The

Foundation for Advancing Alcohol Responsibility began and the fatality rate was 6.3

(Source: http://responsibility.org/drunk-driving/drunk-driving-statistics)

Page 3: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

More StatisticsIn 2012, 31% of the total vehicle traffic fatalities were alcohol-

impaired driving fatalities.Between 1991 and 2012, the rate of drunk driving fatalities per

100,000 population has decreased 48% nationally, and 63% among those under 21.

33,561 people died in traffic crashes in 2012 in the United States, including an estimated 10,322 people who were killed in drunk driving crashes involving a driver with an illegal BAC (.08 or greater) of which: 65% were drivers (6,688) 27% were motor vehicle occupants (2,824) 8% were non-occupants (810)

Average of one person dying in a drunk driving fatality every 51 minutes.

(Source: http://responsibility.org/drunk-driving/drunk-driving-statistics)

Page 4: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

National Trends since the Inception of The Foundation for Advancing Alcohol Responsibility

Page 5: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

National Trends since the Inception of The Foundation for Advancing Alcohol Responsibility

Page 6: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

National Trends since the Inception of The Foundation for Advancing Alcohol Responsibility

Page 7: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

National Trends since the Inception of The Foundation for Advancing Alcohol Responsibility

Page 8: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

Percent of 2012 Driving Fatalities by BAC Test Result

61%21%

18%

BAC of Drivers in Alcohol-Involved Driv-ing Fatalities

BAC .15+BAC .08-.14BAC .01-.07

Page 9: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

2012 Alcohol-Impaired Driving Fatalities by State

AL 257 HI 51 MA 124 NM 97 SD 44

AK 15 ID 53 MI 260 NY 344 TN 295

AZ 227 IL 321 MN 114 NC 402 TX 1296

AR 143 IN 228 MS 180 ND 72 UT 34

CA 803 IA 92 MO 280 OH 385 VT 23

CO 133 KA 97 MT 90 OK 206 VA 211

CN 86 KY 168 NE 74 OR 86 WA 146

DE 34 LA 241 NV 82 PA 409 WV 94

FL 697 ME 49 NH 32 RI 24 WI 200

GA 301 MD 160 NJ 164 SC 357 WY 40

(Source: NHTA, FARS, 12/13)

Page 10: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

2012 Under 21 Alcohol-Impaired Driving Fatalities by State

AL 36 HI 13 MA 18 NM 11 SD 11

AK 2 ID 4 MI 32 NY 32 TN 27

AZ 29 IL 26 MN 13 NC 45 TX 169

AR 16 IN 22 MS 23 ND 7 UT 2

CA 97 IA 11 MO 30 OH 39 VT 1

CO 19 KA 20 MT 10 OK 14 VA 25

CN 4 KY 21 NE 17 OR 10 WA 16

DE 3 LA 36 NV 9 PA 44 WV 8

FL 55 ME 7 NH 2 RI 3 WI 25

GA 31 MD 25 NJ 18 SC 36 WY 4

(Source: NHTA, FARS, 12/13)

Page 11: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

Percent of Holiday Traffic Fatalities by BAC Level

New

Yea

rs D

ay

Mem

oria

l Day

July

4th

Labo

r Day

Than

ksgi

ving

Christm

as0%

20%

40%

60%

80%

100%

55 52 51 55 51 58

5 5 5 7 75

39 44 44 38 42 37

% BAC .08+% BAC = .01-.07% BAC = .0

(Source: NHTSA, FARS, 12/13)

Page 12: Accounting  for DUI:  Another  AAA Presentation  10  Years Later

Concluding RemarksWhile the statistics are improving, there are still many

DUI tragedies in the United States.These statistics only address fatalities while related

injuries could range from mild to lifetime injuries.Under 21 statistics are improving, but these people

should not even be drinking at all so the statistics are unacceptable overall.

Certain states (i.e., Texas) are very problematic still in terms of DUI deaths overall and for Under 21 statistics.

This Ethics topic is important for Accounting students (especially auditors) because driving is a significant part of the job … being involved as either a perpetrator or victim can seriously affect careers.