Committee on Publications

I. Purpose and Composition of the Committee

1. Charge to Committee: The Committee on Publications shall study and report to the President and Executive Board of the ABO section on all matters of concern in the field of publications. It also shall provide a candidate to the President and the Executive Board for Editors of the Section's publications. (Bylaws, VIII-2)

a. For purposes of these guidelines the Section's publications refer to Behavioral Research in Accounting, the Section Newsletter and the Section Web Page. (Bylaw, VII)

b. Editorial Decisions: Nothing in this charge should be construed to suggest that it is the practice of the Committee to become involved in specific editorial decisions. Decisions made by the Editor are considered final. Authors have the prerogative to inform the Committee of circumstances surrounding the handling of a particular manuscript that may indicate the need for a change in section policy.

c. Other Publications: The Committee may recommend to the Section President and Executive Board any additional special publications or new journals. However, the final decision on such issues lies with the President and the Executive Board.

2. Membership: The Committee shall consist of a Chair appointed by the President and three members. In addition, all Section editors will be ex officio, non-voting members of the Committee. The voting Committee members shall have staggered three-year terms. The President will appoint one new member each year. (Bylaws, VIII-2) The Chair may be reappointed by successive Section Presidents. However, the number of consecutive years as chair cannot exceed three. A period of one year must elapse before an individual, who has served three consecutive years, can be reappointed as Chair of the Committee.

3. Communication: The Committee will establish the method of communication that is appropriate for it to discharge its responsibilities. It is recommended that Committee members schedule a meeting at the AAA Annual meeting to discuss relevant issues and business. The Committee may also wish to meet at the Section's Executive Board meeting.

II. BRIA Managing Editor Selection Guidelines

1. Nominations: The Committee shall solicit names of potential candidates. The Committee will consider names submitted from any source, and will directly solicit names from the Section membership through a timely notice placed in the Section Newsletter.

2. Selection of Candidate: The Committee's charge is to recommend one candidate to the President and Executive Board. The process used to select the recommended individual will include:

a. Review of resumes.

b. Direct communication with the candidate by appropriate members of the Committee.

c. An evaluation of the editorial goals and objectives submitted to the Committee by the candidate.

d. Other relevant information. During this process the Committee will determine the likelihood that the candidate is willing to serve, and that the candidate's institution will provide any necessary support to the candidate beyond that outlined in the Section Bylaws in VIII-1.

3. Selection of the Editor: The President and Executive Committee formally select the BRIA Editor.

4. Term: The term of the BRIA Editor shall be three years. Editors will not be extended beyond their three-year terms except as is required by the initial implementation of the Section Bylaws. (Bylaws VII-2)

III. Responsibilities of the BRIA Editor.

1. Responsibilities: The editor of the journal will be responsible for the publication of the journal including such activities as:

a. Selection of the Journal's Editorial Board.

b. Assigning reviewers to manuscripts.

c. Final editorial decisions.

2. Editorial Decisions-Confidentiality: The Editor should observe the appropriate level of confidentiality in all decisions on manuscripts and reviewers' comments.

3. Editorial Board:

a. Appointment: An Editorial Board should be appointed by the Editor.

b. Publication of Board Names: Names of board members should be published in the journal, but reference to specific articles reviewed should remain anonymous.

c. Qualifications: Members of the Editorial Board should be selected on the basis of recognized competence in their field of interest so that their judgment will be respected by all.

d. Size: The Board should also reflect a distribution of specialized interests. Presumably, the Board would be sufficiently large to limit the workload.

e. Payment: Reviewers shall not be paid for their services. (Bylaws-IX)

4. Manuscript Submission Fees

a. Power to Set Fee: Manuscript submission fees are not set by the Publications Committee. However, the Committee can make a recommendation to the President and the Executive Board for a change in the submission fee.

b. Invited Manuscripts: The submission fee requirement is not to be applied to invited or commissioned manuscripts.

5. Format and Content of Journals

a. Prior Publication: Consistent with AAA policy, manuscripts containing previously copyrighted material, other than minor quotations, manuscripts being considered by other journals or which are to appear in proceedings volumes or in other published format (except for brief abstracts) and manuscripts that summarize or duplicate any significant portion of material published or to be published elsewhere ordinarily will not be published in Section journals. However, manuscripts based on materials published in dissertations will not be precluded from publication. Further, neither the submitted manuscript nor a similar manuscript will be under review for publication elsewhere while being reviewed by a Section journal. (Adapted, AAA Publications Committee)

b. Articles by Managing Editors: Editorial comment is expected of editors, but editors of section journals are not encouraged to submit articles they author or co-author to journals they edit. If they do, the following procedures are recommended:

1. The manuscript should be placed in the complete care of a special associate editor named by the editor in consultation with the Committee for the review process.

2. The special editor should be responsible for selecting reviewers, processing all correspondence, and the final decision.

3. If the decision is to accept the manuscript, a footnote to the special editor's name should appear on the first page of the article indicating the process that was used to maintain the objectivity of the review process.

6. Consultation with Publications Committee: The Editor is encouraged to consult with the previous editor(s) and the Committee as she or he develops the organizational structure for the journal. Major changes in journal practices and policies (e.g., format, special sections of the journal, etc.) should be brought before the Committee for consultation.

7. Editor's Annual Report: Managing Editors shall prepare an annual report to the AAA Publications Committee as required by AAA bylaws. The report must account for the receipt, review, and publication of manuscripts. In addition to information requested by the AAA Publications Committee, the report should provide any information thought appropriate by the Editor. A copy of this report also should be submitted to the Section Publications Committee.

8. Functions of BRIA Editor-Elect: The Editor-Elect will only exercise those functions, which are assigned to him or her by the Committee or BRIA Editor. The role of Editor-Elect is intended to provide the Editor-Elect with:

a. Sufficient time to familiarize him or herself with the operations of the journal.

b. Organize the operation of the journal once she or he assumes the editorship.

c. Provide for and facilitate the orderly transitions between editors.

IV. Newsletter Editor Guidelines.

1. Selection of a Candidate: To the degree deemed appropriate, the Committee will follow a process similar to that outlined above for selecting a candidate to be Editor of BRIA in selecting the candidate to be Editor of the Section Newsletter.

2. Responsibilities of the Newsletter Editor: The Editor will publish the Section Newsletter as determined by the Executive Board.

3. Term: The term of the Editor shall be three years except as required by the initial implementation of the Section Bylaws. (Bylaws VIII-2)

4. Editor's Annual Report: The Editor of the Newsletter will submit an annual report to the Committee at the time of the AAA annual meeting. The intent of the report is to inform the Committee about the operations of the Newsletter and any issues the Editor feels may require action in the future.

V. Webmaster Editor Guidelines

1. Selection of a Candidate: To the degree deemed appropriate, the Committee will follow a process similar to that outlined above for selecting a candidate to be Editor of BRIA in selecting the candidate to be Editor of the Section Web Page. In this case the Committee must take into consideration the unique responsibilities of the Webmaster.

2. Responsibilities of the Webmaster: The Webmaster will maintain the Section Web Site as determined by the Executive Board.

3. Term: The term of the Webmaster shall be three years except as required by the initial implementation of the Section's Bylaws. (Bylaws VIII-2)

4. Webmaster's Annual Report: The Webmaster will submit an annual report to the Committee at the time of the AAA annual meeting. The intent of the report is to inform the Committee about the operations of the Web page and any issues the Webmaster feels may require action in the future.

VI. Editors of Special Volumes

1. Definition: The term Special Volume Editor (SVE) refers to those person(s) in charge of a conference for which it is expected that a volume is to be published as a supplement to BRIA or any special volume of papers the Section may decide to publish, e.g., Behavioral Accounting Research: Foundations and Frontiers. It does not include those conference proceedings volume consisting of papers or abstracts published before the conference for distribution to those attending the conference.

2. Special Volumes Based on ABO Research Conferences

a. Coordination with BRIA Editor: Once the Special Volume has been approved by the Section Executive Board, the SVE will coordinate with the BRIA editor in the selection of reviewers. The intent of this requirement is to:

• Maintain consistent levels of quality between the special volumes and BRIA
• Avoid unnecessary burdening of the same reviewers.

b. Manuscript Selection Process for the Conference: The SVE shall follow the procedures used by blind review journals and those outlined earlier for BRIA. The SVE shall be responsible for the final decision on which manuscripts will be presented at the conference.

c. Manuscript Selection Process Selection Process for Publication: The SVE and the BRIA editor shall work together in selecting the manuscripts that will appear in the Special Volume. It is intended that the responsibility for this process will rest primarily with the SVE. However, in the case of a disagreement between the SVE and the BRIA editor over the inclusion of a manuscript, the BRIA editor's decision will be final.

d. Financing: Any decisions made by the SVE are subject to the financial viability of a special volume and subject to the decisions on the publication of the volume made by the Section Research Conference Committee and the Executive Board on the viability of the special volume.

e. Manuscripts by Special Volume Editors: Any manuscripts by the SVE included in the volume must be subject to the appropriate review procedures. This does not apply to introductory or summary sections.

3. Other Special Volumes

a. Approval of Volume: All special volumes must be approved by the Committee and then approved by the Section Executive Board.

b. Approval of Manuscripts: The SVE should establish appropriate review procedures for the manuscript(s) included in the volume. These procedures should be included in the organizer's submission to the Publications Committee and reviewed by the Committee when they make their recommendation to the Executive Board.

c. Financing: Consistent with Section policy, it is expected that any special Volume covered by this section also will include a budget of expected costs and revenues.

VII. Transition

1. The implementation of these guidelines and the Section Bylaws will require that steps be taken to achieve the desired staggering of terms for both the Committee's members and the various Editors.

a. Committee Members: Once the Publication Committee Guidelines are implemented, the following procedure is recommended for selection of the initial set of Committee members. The Current Section President, shall appoint the Chair and one member who will serve a three-year term. The Immediate Past Section President shall appoint one member who will serve a two-year term. The prior Immediate Past Section President shall appoint one member who will serve a one-year term . The beginning of all the terms will be as if they were appointed at the start of the Current Section President's term.

b. Editors: Consistent with section VIII-2 of the Section Bylaws, the terms of the editors must be staggered so that one is appointed each year. It is suggested that the president and the Executive Board meet with the three editors to determine the appropriate staggering of terms. It is suggested that the Editor of BRIA serves a three-year term and that the terms of the Newsletter Editor and Webmaster be adjusted so as to best take their wishes and those of the Executive Board into consideration. It is recognized that during this transition an editor may serve a term of some length other than three years. That editor, at their request, may be considered for a second term.

April 6, 1999