The ABO Reporter

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 Chairperson.


The name of this organization shall be The Accounting, Behavior, and Organizations (ABO) Section of the American Accounting Association.

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:

  1. Support research that studies the interface between behavioral and organizational sciences and accounting.
  2. Promote behavioral accounting education activities.
  3. Foster the dissemination and publication of research and teaching related materials about the interface between behavioral and organizational sciences and accounting.
  4. Increase the opportunities for ABO section members to interact with practitioners on issues of mutual interest.
  5. 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.


  1. 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.
  2. 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 Section.
  3. 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.

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.

  1. 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 activities.
    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.
  2. 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.
  3. 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.
  4. 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.
  5. 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, and bulletins).
    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.

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:

  1. 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 Section membership.
  2. Establishing standing and ad-hoc committees as needed by the Section.
  3. Insuring communication and coordination among regional, national, and international Section activities.
  4. Appointing a replacement President-elect, Secretary-Treasurer, or Vice-President of Regions if these positions become vacant.
  5. Reporting to the Section membership, at least annually, on major actions and activities of the section.
  6. 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:

  1. 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 related costs.
  2. 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.
  3. A Webmaster shall serve a three-year term and be responsible for maintaining the Section webpage.
  4. The terms of the editors shall be staggered so that a new editor is incoming in each year.

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.

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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 reimbursement policy.

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.

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