Accounting Behavior and Organizations Section ByLaws


Section I - Name
Section II – Mission and Goals
Section III - Membership
Section IV - Dues
Section V - Officers and Duties of Officers
Section VI - Executive Board
Section VII - Publications
Section VIII - Standing Committees
Section IX - Compensation
Section X – Annual Meeting
Section XI - Amendments

I. Name

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

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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 (i.e, psychology, sociology and industrial/organizational psychology) and accounting. While this may include a variety of methodologies, the section focuses on methodologies that incorporate human decision making (e.g., experiments, surveys, field studies, simulations).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.

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III. Membership

All members of the American Accounting Association who are in good standing 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 within the Section.

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IV. Dues

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 Executive Board 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 Executive Board 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

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V. Officers and Duties of Officers

The ABO Section Officers shall consist of the President, President-elect, Immediate Past President, Vice President (Regions), Secretary-Treasurer, and Council Representative.  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 (See Section VI.). 

1.       President: The President shall be elected and 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.

2.      President-elect:The President-elect shall be elected and 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.

3.      Immediate Past President: The Immediate Past President shall serve a one-year term and 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  ABO Mid-Year 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 assist the President in preparing the annual budget.

c.      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.

d.       To report to the Executive Board and membership the financial activities of the Section.

6.      AAA Council Representative: The Council Representative shall be elected and serve a three-year term. The duties of the Council Representative shall be:

a.       To represent the views, concerns and interests of the ABO Section in Council activities.

b.      To attend AAA Council meetings. If the Council Representative is unable to attend a Council meeting, the Section’s officers may send an alternate who shall have all of the voting rights of an elected representative.

c.      To anticipate potential consequences of AAA policies for ABO and to report all relevant Council meeting information to the ABO Section’s Executive Board in a timely manner.

d.       To gather feedback from the ABO Section Executive Board regarding issues confronting the AAA.

e.    To communicate to the Council the ABO Section’s position regarding relevant issues.

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VI. Executive Board

The Executive Board shall consist of the President, immediate Past President, President-elect, AAA Council Representative, Vice President (Regions), Secretary-Treasurer, Section Journal, Web Content Editor, 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-term plans and programs for the Section that help achieve the Section’s mission and goals and presenting 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.

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VII. Publications

The Section shall publish a journal and maintain a webpage.  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.  When 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 for Behavioral Research In Accounting (BRIA) shall serve a three-year term. The Editor is responsible for the administration, publication, and content of Behavioral Research in Accounting, subject to cost constraints imposed by the President. The Editor cannot serve successive terms. During the second year of the Editor's term, the President, in consultation with the Publications Committee, will appoint an Editor-Elect. The Editor-Elect, during the term as Editor-Elect, performs only those functions assigned by the Editor.

2.     A Web Content Editor shall be appointed by the President, serve a three-year term and is responsible for overseeing the webpage, serving as a liaison between the membership and the AAA related to all website and social networking issues. The Web Content Editor, in collaboration with the President, may establish a committee, as deemed appropriate.

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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.

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 Executive Board Meeting each year. Membership on the Nominating Committee will be verified by a majority vote of those present at the Executive Board Meeting. 

The Nominating Committee’s duties shall be to prepare a slate of candidates for the positions of President-elect, Secretary-Treasurer, Vice President (Regions) and Council Representative.  The Secretary-Treasurer and Vice President (Regions) nominations processes should be staggered to alternate  years. The Council Representative nomination process will occur every three years.  

The Committee shall solicit nominees for the year’s open positions from the Sections’s membership in a Spring email .  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 (three-year term) appointed by the President and three members.  The members shall have three-year staggered terms so that the President will appoint at least one new Committee member each year.  In addition, all Section editors will be ex officio, non-voting members of the Publications 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. Finally, the Publications Committee is responsible for soliciting nominations and selecting the BRIA Best Manuscript Award.

3.      The Annual Program Committee:The Annual Program Committee shall consist of a Chair (Annual Meeting Coordinator) and a Co-Chair (Annual Meeting Assistant Coordinator) 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 Section’s 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 Mid-Year Research Conference Committee:The Mid-Year Research Conference Committee shall consist of a Chair (Research Conference Coordinator), Co-Chair (Research Conference Assistant Coordinator), Doctorial Consortium Coordinator and Assistant Doctoral Consortium Coordinator appointed by the President. The two Assistant Coordinators shall assume to duties of the Coordinators in the following year. The charge to the Committee is to 1) plan and implement the Section’s Mid-Year Research Conference and Doctorial Consortium by working through the AAA office, and 2) provide a follow-up report to the membership about the outcome of the Conference.

6.      The ABO Awards Committee:The Awards Committee shall consist of a Chair (three-year term) appointed by the President and three members. The members shall have three-year staggered terms so that the President will appoint at least one new Committee member each year. The charge to the Committee is to choose the annual Doctoral Dissertation Award and, when appropriate, the ABO Notable (Lifetime) Contribution Award.  Other awards as approved by the Officers with advice from the Executive Board shall also be administered by the Awards Committee.

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IX. Compensation

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.

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X. Annual Meeting

The Section will hold an Annual Business Meeting at the same time and location as the ABO Mid-Year Research Conference.   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.

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XI.  Amendments

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 Annual Business Meeting.  Proposed amendments shallbe communicated in an email to all members..  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.

Letter from the President

Sally Widener

Greetings ABO Members:

 Let me begin this message by thanking my two Presidential predecessors, Lisa Victoravich and Donna Bobek Schmitt, for their hard work and vast institutional knowledge. I would also like to thank the incredible section members who volunteer their time and efforts in serving as officers, chairing committees, coordinating programs, organizing doctoral consortia, and doing a host of other myriad activities. You are all the heart and soul of the section and without you the Section as we know it would cease to be. So pat yourselves on the back and know that your efforts are genuinely appreciated and valued.

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News

The deadline for submitting nominations for the ABO Notable (Lifetime) Contribution Award in Behavioral Accounting Literature is June 10, 2018. Please email your nomination to Axel Schulz at A.Schulz@latrobe.edu.au  For more information, click here. 

The deadline for submitting nominations for the ABO Outstanding Dissertation Award  is June 10, 2018. Please email your nomination to Axel Schulz at A.Schulz@latrobe.edu.au  For more information, click here

The deadline for submitting nominations for the BRIA Best Paper Award is June 10, 2018. Please email your nomination to Kathryn Kadous at Kathryn.Kadous@emory.edu For more information, click here

 

BRIA

Behavioral Research in Accounting

A journal of the Accounting, Behavior, and Organizations Section of the American Accounting Association

Submit to Behavioral Research in Accounting Journal

Midyear Meeting

The 2017 ABO Research Conference was a huge success!

Thank you to all who attended the 2017 ABO Research Conference in Pennsylvania. The meeting was a huge success! We look forward to seeing you all in 2018!

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