The bylaws were
presented at the October 18 ABO Business Meeting in Orlando. The
officers discussed the bylaws, made minor changes and recommended
that it be published in the Winter issue of the Newsletter for
review by all members. A ballot will be included in the Summer
1999 issue of the Newsletter. Please review the bylaws and if you
have questions feel free to contact
Susan F. Haka, Chair
of the Bylaws Committee, or
Seleshi Sisaye, ABO
ACCOUNTING, BEHAVIOR AND ORGANIZATIONS SECTION
OF THE AMERICAN ACCOUNTING ASSOCIATION
I. NAME OF THE ORGANIZATION
The name of this organization shall be The Accounting, Behavior,
and Organizations (ABO) Section of the American Accounting
II. MISSION AND GOALS
The mission of the ABO Section is to encourage excellence in
research and education about the interface between behavioral and
organizational sciences and accounting. The goals of the ABO
Section are to:
- Support research that studies
the interface between behavioral and organizational sciences and
- Promote behavioral accounting
- Foster the dissemination and
publication of research and teaching related materials about the
interface between behavioral and organizational sciences and
- Increase the opportunities for
ABO section members to interact with practitioners on issues of
- Maintain a financially viable
organization that is responsive to ABO members needs.
All members of the American Accounting Association are eligible
for membership in the ABO Section. This includes AAA members, life
members, and emeritus members, all of whom shall be eligible to be
ABO regular members. In addition, AAA associate members shall be
eligible to be ABO associate (student) members. Regular members
are eligible to vote, hold office, and participate in all
activities of the Section. Associate members may not vote or hold
office. There shall be no special membership subdivisions, other
than associate members, within the ABO Section. There shall be no
company, library, or organizational memberships with the Section.
- A majority of the Section
Officers shall propose dues changes for regular and associate
members. Changes in dues are subject to approval by a majority
vote of the members present at a regularly scheduled Section
Business Meeting. A proposal to change the dues must be
announced to the membership in writing or electronically, not
less than 30 days prior to the Business Meeting at which the
change is to be considered. Dues shall be payable on or before
September 1 of each year. Any member whose dues are ten months
in arrears shall be suspended from membership.
- Dues shall be collected by the
AAA Administrative Office and reported to the
Secretary-Treasurer of the Section. All receipts shall be
deposited in an AAA bank account and disbursed upon
authorization from the President or Secretary-Treasurer of the
- The ABO Section may charge fees
for publications, activities, or registrations at any Section
meetings. The Section shall also be authorized to receive gifts
and grants that meet AAA guidelines.
V. OFFICERS AND DUTIES OF
The ABO Section Officers shall consist of the President,
President-elect, immediate Past President, Vice President
(Regions), and Secretary-Treasurer. The Officers' duties shall
include approval of the budget proposed by the President and
Secretary-Treasurer each year, establishing financial policies of
the section and acting as the ABO Executive Committee on all ABO
Section business in advising the President between meetings of the
full Executive Board.
- President: The President shall
serve a one-year term. Duties of the President shall include:
a. To direct the affairs and activities of the ABO Section and
carry out the programs formulated for the members with advice
from the Executive Board.
b. To prepare an annual budget with the help of the
Secretary-Treasurer and the advice of the Executive Board and
majority approval of the Section Officers.
c. To authorize expenditures beyond those in the approved
budget for amounts within limits established by the Officers on
a yearly basis.
d. To preside at the Section's meetings and at the meetings of
the Executive Board.
e. To coordinate with the AAA President regarding the Section's
f. To make committee appointments and specify ad hoc committee
charges during the term of office with the advice of the
Executive Board and within the confines of the approved budget.
g. To serve as the liaison to the AAA as a member of Council
and by attending meetings of Section Presidents.
- President-elect: The
President-elect shall serve a one-year term and upon its
completion shall automatically serve as President for one year.
The duties of the President-elect include the following:
a. To assume the duties of the President in the event the
President is unable to serve.
b. To perform whatever duties the President might assign.
c. To report preliminary action plans and committee activities
with related charges and supporting budgets for the coming year
to the Executive Board for advice.
d. To attend the AAA Council meeting.
- Immediate Past President: The
Immediate Past President shall have the following duties:
a. To help maintain continuity in the transition for the
President-elect to President.
b. To Chair the Nominating Committee.
c. To perform other duties as may be assigned.
- Vice President (Regions): The
Vice President (Regions) shall be elected for a two year term
and the duties shall include:
a. To work with Regional Coordinators to develop, promote, and
implement ABO activities and programs with the AAA Regions.
b. To preside over a planning meeting of Regional Coordinators
Committee at the AAA Annual Meeting.
c. To perform other duties as assigned by the President. d. To
report to the Executive Board regarding regional activities.
- Secretary-Treasurer: The
Secretary-Treasurer shall be elected for a two year term and the
duties shall include:
a. To create and archive the records, minutes of the Board and
Section meetings, and documented procedures.
b. To coordinate, with the AAA administrative office, the
distribution and tabulation of the election ballots.
c. To provide assistance and guidance for the dissemination of
information to members (such as through newsletters, web pages,
d. To authorize disbursement of the Section's funds,
individually or jointly with the President, beyond those in the
approved budget for amounts within limits established by the
Officers on a yearly basis.
e. To report to the Executive Board and membership the
financial activities of the Section.
VI. EXECUTIVE BOARD
The Executive Board shall consist of the President, immediate
Past President, President-elect, Vice President (Regions),
Secretary-Treasurer, Section Journal, Webpage, Newsletter and
Working Paper Editors, Regional and International Coordinators,
Conference Directors and all Chairs of Standing Committees. The
Board shall meet at least annually in conjunction with a regularly
scheduled business meeting or conference of the Section. The
Executive Board shall nominate two members each year for the
Nominations Committee. Otherwise, the Executive Board shall act as
an advisory committee for the Officers in coordinating overall
Section activities. Specifically, the Executive Board shall advise
the Officers about:
- Formulating long- and short-run
plans and programs for the Section that help achieve the
Section's mission and goals and present these programs to the
- Establishing standing and
ad-hoc committees as needed by the Section.
- Insuring communication and
coordination among regional, national, and international Section
- Appointing a replacement
President-elect, Secretary-Treasurer, or Vice-President of
Regions if these positions become vacant.
- Reporting to the Section
membership, at least annually, on major actions and activities
of the section.
- Carrying out other activities
as specified by the Section By-laws.
The Section shall publish a newsletter and a journal and maintain
a webpage. The newsletter shall serve as a bulletin for the
membership. The journal shall serve as a vehicle to disseminate
research and other materials about the interface between
behavioral and organizational sciences and accounting. In
addition, the Section may publish other materials in the form of
booklets, monographs, teaching aids, study materials, etc. Where
appropriate, close coordination shall be maintained with the AAA
Publications and Executive Committees. Editors and editorial
duties for each of these publications shall be:
- A Journal Editor shall serve a
three-year term and be responsible for the publication of the
Journal. The Section shall include in its budget an amount to
reimburse the Editor for postage, copying and other Journal
- A Newsletter Editor shall serve
a three-year term and be responsible for publishing the
newsletter at least twice a year. The Newsletter Editor will
also appoint the Working Paper Series Editor.
- A Webmaster shall serve a
three-year term and be responsible for maintaining the Section
- The terms of the editors shall
be staggered so that a new editor is incoming in each year.
VIII. STANDING COMMITTEES
The following committees shall operate each year. The President
shall be responsible for appointing committee chairpersons as
necessary and assuring the committee charge is observed. Committee
chairpersons shall provide a report on their activities at a
regularly scheduled Section meeting.
- The Nominating Committee: The
Nominating Committee shall consist of the immediate past
president, who will chair the Committee, and four non-officer
members of the Section who have two year alternating terms. Two
Section members, selected by the Executive Board, will be
nominated at the Annual Business Meeting each year. Membership
on the Nominating Committee will be verified by a majority vote
of those present at the Annual Business Meeting. The Nominating
Committee's duties shall be to prepare a slate of candidates for
the positions of President-elect, Secretary-Treasurer, and Vice
President. The Secretary-Treasurer and Vice President nomination
processes should be staggered and alternate every other year.
The Committee shall solicit nominees from the membership in the
Fall newsletter. The slate shall include at least two nominees
for each position. In addition, individuals will be added to the
slate if ten or more members of the Section sign a petition and
present it to the Nominating Committee by the end of the
calendar year. All nominees must be members in good standing and
be willing to serve if elected. Election will be by ballot,
distributed in the Spring.
- The Publications Committee: The
Publications Committee shall consist of a Chair appointed by the
President and three members. The members shall have three year
staggered terms so that the President will also appoint one new
Committee member each year. In addition, all Section editors
will be ex officio, non-voting members of the Committee. The
charge to the Publications Committee is to recommend to the
Executive Board and President changes in policy issues
associated with all section publications. In addition, the
Committee recommends to the President and Executive Board,
incoming editors of Section publications.
- The Annual Program Committee:
The Annual Program Committee shall consist of a Chair and a
Co-Chair appointed by the President-elect. The Co-Chair will
then assume the duties of Chair in the following year. The
charge to the committee is to represent the Section on the AAA
Annual Program Committee and undertake necessary activities to
prepare for Section activities at the AAA Annual Meeting.
- The Regional Coordinators
Committee: The Vice President (Regions) will chair this
Committee. Members shall be the ABO Section AAA Regional
Coordinators and International Coordinators. The Committee
charge is to coordinate and report on Section activities in all
AAA Regions and Internationally.
- The ABO Research Conference
Committee: The Section President shall appoint a Committee to,
if feasible, design and implement an ABO Research Conference.
The Chair(s) of the Committee shall be the Research Conference
Director(s). The Committee shall consist of two to five members
and the charge to the Committee is: 1) to present a budget for
the Research Conference to the Board, 2) plan and implement the
Research Conference by working through the AAA office, and 3)
provide a follow-up report to the membership about the outcome
of the Conference.
- The ABO Awards Committee: The
Section President shall appoint a Committee to choose the annual
Doctoral Dissertation Award and, when appropriate, the ABO
Notable Contributions Award. Other awards as approved by the
Officers with advice from the Executive Board shall also be
administered by the Awards Committee.
No Section member will receive compensation in the form of
honoraria, professional fees, or stipends, from the AAA or the
Section for the performance of Section duties. However, Section
members may be reimbursed from funds generated by the Section for
expenses incurred in connection with their duties, with the
approval of the Officers and using the standard AAA expense
X. ANNUAL MEETING
The Section will hold an Annual Business Meeting at the same time
and location as the AAA Annual Meeting. The Section members
present at this Annual Business Meeting will establish the
programs to be followed by the Section for the coming year. All
matters coming before the Section membership at this meeting will
be decided by a majority vote of those members present.
Amendments to the Bylaws may be proposed by the Board or by a
petition of not less than 20 members of the Section to the
Executive Board. Petitions must be received by the
Secretary-Treasurer 30 days prior to the Business Meeting.
Proposed amendments shall be published in the next issue of the
newsletter. The proposed amendments shall be voted on at the next
regularly scheduled Business Meeting or, at the discretion of the
Board, ballots shall be made available to all members. A 2/3
majority of total votes submitted is required to amend the Bylaws.