Minutes of the 1995 ABO Annual Business
August 15, 1995
The meeting was called to order at 4:05 PM. The following
officers, editors, committee chairs and coordinators were among
the members present: Lawrence Ponemon, Don Finn, Norman
Birnberg, Philip Siegel, Seleshi Sisaye, Dennis Bline, Ben
Wier, Gail Wright, Mike Bamber, Alan Lord,
Steve Sutton and Kay Means. In addition, approximately 30 other
section members were present.
Lawrence Ponemon, outgoing section chair, opened the meeting
and announced that section elections of officers were being held
at the meeting. A discussion was undertaken where it was revealed
that there were 17 responses to mailed ballots out of over 1,200
members and the cost of mailing ballots is over $800. Ballots
were distributed and collected. Don Finn took possession of the
ballots for determining results.
The agenda for the meeting was outlined and discussed as
- Second ABO Conference
(Don Finn): Twenty-nine papers were submitted for the
conference and nine papers were accepted. These papers
will be published in a special issue of BRIA if
the authors meet the reviewers' requests. The keynote
speakers for the conference were Jim Gaa and Abraham
Briloff. There were 62 attendees to the conference.
- Upcoming Third ABO
Conference (Mike Bamber): Scheduled for June, 1996 at
the Stardust Hotel in Las Vegas. The submission deadline
is December 15, 1995. The theme for the conference is
"Accounting, Organizations and Behavior." Mike
made a request for assistance in various areas of the
- Upcoming Fourth ABO
Conference (Seleshi Sisaye): Scheduled for May 1-3,
1997 in Pittsburgh, PA. The submission deadline is
November 30, 1996. The submission fee will be separate
from the registration fee. A flyer for the conference was
distributed. The date of the conference was discussed.
Some members suggested that the date could conflict with
final exams and regional meetings in some instances.
- Doctoral Dissertation Award (Seleshi Sisaye): Committee
Peters (chair), Mike Bamber, Jane Kennedy and Seleshi
Sisaye. Eleven summaries (20-25 pages) were submitted.
Three finalists submitted complete dissertations and the
winner was Sandra Vera-Munoz (University of Texas at
Austin) for "The
Effects of Accounting Knowledge and Context on the
Omission of Opportunity Cost in Resource Allocation
Decisions." The dissertation chairman was Bill
- Outstanding Behavioral Research Award (Larry Ponemon):
The awards committee used the criteria that the recipient
should have demonstrated a stream of seminal work. The
first recipient of the award was Bob Ashton.
Meeting (Alan Lord): Forty-nine papers were submitted
to the section. Three papers were sent to other areas and
46 papers were reviewed. There were 109 reviewers and the
authors of the papers reviewed were from 41 different
colleges and universities. Fifteen papers were accepted
for regular sessions (5) and 11 papers were accepted for
the research forum. Vicky Arnold will be the 1996 annual
- ABO Research Monograph (Steve Sutton): The monograph's
tentative title is " Behavioral Accounting Research:
Foundation and Frontiers." It is being prepared with
doctoral seminars and faculty refreshing their background
or retooling as the primary audience. The target for
completion is Spring 1996.
- Election Results (Don Finn):
- Chair Elect: Philip Siegel
- Secretary-Treasurer: Dennis Bline
- Behavioral Research in
Jacob Birnberg): July 1994-June 1995
- Three papers held over from Ken Ferris (two
accepted and one under review)
- Twenty-nine papers submitted to Birnberg during
previous year (one accepted for research
conference, seven accepted for BRIA, 14
rejected and seven under review)
- Thirty-eight papers submitted to Birnberg during
the current year (16 rejected, three accepted, 13
revised and resubmitted and six under first
Jake commented that a longer lead time is needed for
the new editor of BRIA. Don Finn was announced as the
next editor for BRIA.
- FASB Liaison (Gail Wright): A brief overview of the FASB
liaison project was made and a reminder of the panel
presentation at the annual meeting on the first research
project (joint ventures) was announced.
- Regions (Kay Means): Several regional coordinators made
brief comments on the activity in their respective
Larry Ponemon turned the meeting over to the incoming section
chair, Norm Macintosh.
A plaque was presented to the outgoing chair (Larry Ponemon)
for a job well done.
Philip Siegel presented the treasurer's report on behalf of
the outgoing Secretary-Treasurer (Gary Mann). The report
indicated that the section's membership has grown to 1,329. The
cash balance of the section increased approximately $7,000 during
the 1994-95 fiscal year to approximately $18,800.
Minutes of the 1994 annual meeting in
New York were distributed and accepted.
Philip Siegel presented the Working Papers Series Report on
behalf of Jerry
Strawser. A call was made for all members to encourage
members to provide information for the working papers series.
John Rigsby was announced as the coordinator of the working
papers series for the 1995-96 fiscal year.
Philip Siegel made a presentation for the ABO Reporter. Phil
requested that regional coordinators submit the titles and
authors of papers accepted for the regional meeting as
soon as the information is available. The deadline for the next ABO
Reporter is November 15, 1995.
Norm Macintosh commented about the European Management Control
Conference that was held during 1995.
Norm also announced that the ABO mid-year meeting would be
held on November 5, 1995 in Toronto at the Royal York Hotel.
The meeting adjourned at approximately 5:15 PM.
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