ACCOUNTING, BEHAVIOR AND ORGANIZATIONS SECTION

AMERICAN ACCOUNTING ASSOCIATION

MINUTES OF THE BUSINESS MEETING

OCTOBER 18, 1998

Disney Coronado Resort, Florida

Sierra Room. 7:45 am to 2:00 PM

ABO Officers and members present: Seleshi Sisaye, Joan Luft, Sandra Vera-Munoz, John Rigsby, Dennis Bline, Jean Beard, Sue Haka, Tim Fogarty, Don Finn, Elaine Sanders, Stacy Whitecotton, Jane Kennedy, Laurie Pant, Frank Collins. Also present were Mary Stone, Andy Bailey, and Craig Polhemus.

Seleshi Sisaye presided. Minutes were recorded by Jane Kennedy.

a. The budget prepared by Jane Kennedy and Seleshi Sisaye (attached) was discussed. Editors’ postage of approximately $800 was to be added to Journal costs. For budgeting purposes BRIA printing is $27 per page. Craig Polhemus indicated that the section would now receive interest when it exceeds $1,000. Jean Bedard moved to accept the budget. Laurie Pant seconded. All voted in favor.

b. ABO Reporter. There was some discussion about the electronic form of the ABO Reporter. Laurie Pant expressed concern that the electronic version may not be available to all. John Rigsby indicated that he would mail an announcement as well as email members about the availability of the ABO Reporter on-line.

c. ABO Bylaws. Seleshi Sisaye thanked Sue Haka and her committee for their work on re-writing the bylaws to be consistent with AAA bylaws. Sue Haka indicated that the major change was that the executive board was more advisory and the officers make most of the decisions. There was discussion about whether ad hoc committee chairs should be on the executive board. To date, they have been primarily advisory. Andy Bailey advised that elected officers should have the operating responsibility. New initiatives outside the budget can be resolved by elected officers. The larger the board the more hamstrung the officers may be. The board is not elected. He said the bylaws should be precise about the duties of elected officers. The awards committee will be included as a standing committee. That committee will take care of the dissertation award and other awards such as the lifetime contribution award. There was discussion about whether a finance committee was desirable. Jean Bedard suggested that the ABO Officers (all elected officers) could be the finance committee. This committee would review all expenditures not included in the budget exceeding a certain dollar amount. The decision was to incorporate this suggestion into the bylaws. The bylaw committee was asked to make amendments. Craig Polhemus suggested that if there was basic consensus on the bylaws and the amendment, we could approve subject to the wording as understood by the group present. John Rigsby moved that the bylaws be approved as amended. A subcommittee of Seleshi Sisaye, Dennis Bline, Tim Fogarty, Jane Kennedy and Laurie Pant will review to determine if the amendment is consistent with the discussion today. Laurie Pant seconded the motion. It was approved. The amended bylaws will go out in the winter newsletter. There will be a vote in August by the membership on the bylaws. John Rigsby agreed to hold the newsletter until the bylaws were available.

d. Annual meeting Program Chair. Stacy Whitecotton asked that an assistant chair be appointed. Seleshi Sisaye suggested that the president-elect appoint the assistant who would then be the chair next year. All agreed. Stacy asked Tim to appoint someone to assist her. He agreed to do so.

e. Laurie Pant inquired about whom would appoint the International Coordinators. Don Finn said that at one time people in different countries received material for the section and then distributed it within their own countries. Under the bylaws the President appoints with advice from the advisory board. Dennis Bline suggested that since we now have our business meeting at the ABO conference, these foreign coordinators might be able to attend the advisory meeting.

f. Conference Chair. There was discussion about whether the past chair of the ABO conference should continue on in an official capacity for the next conference. The group concluded that the past chair should be an informal advisor. Elaine suggested that the upcoming chair be on the committee in the prior year so they were better prepared for their job as chair. The conclusion was that this could be done informally as well.

g. Doctoral Dissertation Committee. Rich Houston will accept an invitation to be on this committee. Other names were suggested. Laurie Pant asked if sending letters to doctoral programs might invite more submission for the dissertation award. One person suggested that winners could get automatic acceptance of their papers at the conference. A recommendation was made to place an ad in the Accounting Education News and to email the membership about the award.

h. Policy and Procedures Committee. Seleshi Sisaye recommended that Tim Fogarty be in charge of a committee to develop policies and procedures for the section. Tim can appoint the committee members. The AAA and other sections have policies and procedures documented. This committee could propose an outline that could be dispersed to the advisory committee as a working draft. Sue Haka moved that a policy and procedures committee be established. John Rigsby seconded. All were in favor, motion carried. Seleshi appointed Tim Fogarty (chair-elect) to chair the Policy and Procedures Manual committee. Tim will select his committee members. He will distribute a proposed timeline and outline to the advisory committee. He estimated the Monday before Thanksgiving as his likely date for distribution.

i. Laurie Pant suggested publicizing for each region how many papers, panels, etc. are submitted, accepted, and presented in the regions. Tim Fogarty suggested that we become more proactive about getting behavioral research represented at the regional meetings. There was some discussion about how to accomplish this goal. John Rigsby suggested that the newsletter could publicize who presented what papers at the regional meetings. We could email members about upcoming regional meetings to encourage submissions.

j. Publications. Don Finn reported that the upcoming volume of BRIA would have eight articles. He has accepted five since the regional meetings. The section has a policy of one issue per year. A supplemental issue is conditional on the editor’s desire and funds. If the editor is willing, approval of the committee is required. There were eight papers at this conference which could be published in the supplement. The papers for this year’s conference are revised based on conference comments and then go through a formal review process. Presenters know this in advance from letters from Jean Bedard and from Don Finn. Don said that the review process would not be blind since the papers had been presented. At least one reviewer would not be a conference reviewer. Don believes he has enough papers to fill two volumes this year. He doesn’t want conference papers to be restricted to the supplement and to be subjected to the same rigor in the review process as regular submissions to BRIA. He would try to get a supplement to AAA for late Spring Frank Collins moved that Don Finn be authorized to publish a supplemental issue, not necessarily tied to the conference, subject to available funds. The availability of funds is to be determined by the officers within a reasonable amount of time. John Rigsby seconded. Don requested guidance on the funding within a month. Discussion ensued. The estimated cost of a BRIA issue to $7,500 to $10,000 based on the past. The last supplement cost approximately $10,000. Don Finn also wants authority to NOT have a supplement. The estimate for a supplement is $7,500. The current issue of BRIA will be charged in February and March 1999. The supplement would likely be charged in October and November 1999. Past BRIA issues have had 10 to 14 articles. The next regular issue will be thicker, and will be charged in February and March 2000. Laurie Pant moved to call the question and end the discussion. Sue Haka seconded the motion. The vote was 13 in favor and one against. Carried.

k. ABO Conference 2000. The planning for the conference in 2000 has been delayed until we know the financial position of the section and we determine how well this conference went. Craig Polhemus suggested that we can plan and then cancel if necessary as there is some flexibility in the booking process. Seleshi Sisaye raised the question of whether we have the budget to plan ahead for the year 2000 conference. Jean Bedard expressed that since the conferences raise more money than they cost and they are consistent with fulfilling the section’s objectives, we should have a conference. Seleshi suggested Canada as a location. Jean Bedard moved that we have a 2000 ABO conference with the objective of at least breaking even. Sue Haka seconded. All were in favor.

l. 1999 ABO Conference. Joan Luft distributed a budget, which she characterized as conservative. The organizers plan to waive submission fees to BRIA for accepted conference papers. They will publish the abstracts on the internet and put the entire text up if the author is willing. There was some discussion about whether this constitutes “publication.” The AAA policy and procedures manual says what can and cannot be published in AAA journals due to prior consideration and publication.

m. ABO conference 1998. One hundred people including Craig attended. The research forum at breakfast was effective. Papers could be submitted to Advances in Accounting Behavioral Research or BRIA. Although it is not a section journal, there is no downside to including Advances as an alternative for submissions. Don Finn (BRIA) received first pick when both were indicated.

n. Ohio Region. Three behavioral papers wee presented at their conference. They rely on doctoral students for papers. The question of the role of the regional meetings was asked. Conferences such as the Ohio one often center on education rather than research, and the opinion was expressed that they can drain the regional meetings.

o. Southwest Region. There up coming conference will have two behavioral sessions, one with four papers and one with three. Seven papers were submitted and accepted.

p. New Business. The question of whether the section has a CPE coordinator was asked. CPE can be lucrative because if the section sponsors the CPE sessions at the annual meeting the section gets the proceeds. It was suggested that Stacy get an assistant for this.

q. Tim Fogarty’s remarks as incoming Chair. He is happy that we are getting the section together and solving the governance issues. He wants closure on the rules so that we can turn our attention to more substantive matters. He wants to focus on why people join the ABO section and what value we can add. He would like to communicate more with members and do some marketing for the section, particularly with Ph.D. students. What can be done to increase behavioral work? He believes CPE is an important avenue to serve. He feels AAA may be too research oriented for many of its members. How can we best serve members who no longer do research? He would also like to rethink the international contingent and think of them as another region.

r. Mary Stone, Any Bailey, and Craig Polhemus were thanked for their involvement with the section. They played an important role in getting the section together, helping with the bylaws, and making funds available. Craig said he was pleased with the section’s activities. Mary Stone echoed that and said she things the members have done the work needed to come back. Andy said that future looked good for the section.

s. The meeting adjourned.