Accounting, Behavior and Organization Section

American Accounting Association


Minutes of the AAA Conference Meeting

August 15, 2002

San Antonio, Texas


Charles Davis presided.  Minutes were recorded by Stacey Whitecotton.


  1. Charles Davis called the meeting to order. 
  2. Stacey Whitecotton read the minutes from the August 13, 2001 business meeting.  John Rigsby moved that the minutes be approved.  Motion passed.
  3. Joe Fisher provided information on the current state of our budget.  He reported that the current cash balance was approximately $30,000, which is roughly equivalent to the prior year.
  4. Marlys Lipe will chair the 2002 Research Conference, which will be held in Dallas, Texas on October 18 and 19.  Marlys thanked the large number of people who volunteered to review for the conference and referred people to the ABO web site for further details on the conference.
  5. Sean Peffer will organize the 2003 research conference.
  6. Jordan Lowe presented the 2002 Outstanding Dissertation Award to Lisa Sedor, of Notre Dame University.  Lisa’s dissertation, entitled “A Cognitive Explanation for Optimism in Analysts’ Earnings Forecasts” was completed at the University of Washington under the supervision of Jane Kennedy.
  7. Steve Kaplan, the new editor of BRIA, reported that he had received approximately 30 papers and was about to make his first acceptance. 
  8. Sue Haka, the outgoing editor of BRIA, reported that there will be 5 papers in the upcoming BRIA volume, partly due to the low volume of papers from last year’s research conference. 
    1. Sue also recommended that we reconsider having a BRIA supplement in association with the research conference.  In order to do so, she recommended that we consider raising the member dues from their current level of $15.  It was noted that other sections had raised their dues and the ABO section was generally low.
    2. Donn Finn indicated that he believed an increase in the due would be acceptable to members if it was justified as being necessary in order to allow for the conference edition of BRIA.
    3. There was some discussion of who should edit the supplement (the editor of BRIA or the conference organizer).  The consensus of those present was that this should fall to the BRIA editor.  
    4. Sue noted that the BRIA editor transition has been very smooth.  
    5. Charles Davis thanked Sue for her service to the journal and presented her with a plaque. 
  9. Newly elected officers were announced:  Stacey Whitecotton as Chair-Elect, Stacy Kovar as secretary/treasure and Alan Lord as VP-Regions.
  10. Charles Davis called for regional reports.  There were no responses.
  11. Anne Magro will serve as the ABO representative on the AAA planning committee for next year’s annual meeting.  Anne encouraged submissions, noting that the number of sessions depends on the number of submissions.  Anne also asked for input into the best time for next year’s business meeting.  Although this year’s meeting time appeared to work well, many members were concerned about the overlap with other section’s business meetings. 
  12. Charles Davis recognized the service of the outgoing officers and turned the meeting over to Joe Fisher, the incoming Chair.
  13. Joe Fisher discussed the possibility of having a joint meeting in 2003-2004 with the managerial accounting section.  The response to this idea was generally positive.  There was some concern about the overlap in attendance at these meetings.  Dennis Bline volunteered to collect some data on the number of members who attend more than one mid-year meeting.
  14. Joe Fisher recommended that we establish an award for the Best Paper in BRIA over the past 3 year period.  This idea was acceptable to members since the only cost would be a plaque.
  15. John Rigsby is gathering information for the working paper series.  He agreed to put abstracts or links to authors on the ABO web site.
  16.  The issue of raising the dues was once again raised.  Joe Fisher will investigate the steps necessary to increase the dues to $25 annually. 
  17. Joe Fisher thanked Charles Davis for his service to the section and presented him with a plaque.
  18. Alan Lord called for volunteers to help with the regional meetings.
  19. Dennis Bline moved to adjourn.  Motion passed.