Proposed for Vote on August 16, 1999
BYLAWS
Teaching and Curricula Curriculum Section
American Accounting Association
I. Name of Organization
The name of this organization shall be the
Teaching and Curricula Curriculum Section of the
American Accounting Association. As a part of the American Accounting
Association, the organization is subject to the bylaws and other rules that
apply to Sections of the American Accounting Association.
II. Objectives
The Teaching and Curricula
Curriculum Section is dedicated to the continual improvement of
accounting education, especially through the encouragement, development,
and sharing of relevant and innovative curricula, an
renewed emphasis on effective and efficient instruction, and
the exploration of knowledge-organization issued related to accounting
programs. Specific objectives include but are not limited to:
A. In teaching:
1. to initiate, encourage, and
sponsor foster research in methods of learning and their
application to the field of accounting instruction;
2. to stimulate discussion and experimentation
in instructional means, methods, and materials in general;
3. to raise questions and to
disseminate share knowledge about teaching and
teaching-related materials;
4. to initiate, encourage, and sponsor
research in methods of learning and the improvement of skills and aids used to
impart knowledge of accounting and related fields.
4. to provide guidance and opportunities for
members both to test and to improve their teaching skills and instructional
materials; and
5. to investigate and share various
means of evaluating instruction and instructional methods and materials.
B. In curricula matters:
1. to encourage continued
consideration of and experimentation in all facets of
curricula curricular developments for accounting
programs; and
2. to communicate interests, intentions, and
information about curricula curricular developments in
accounting programs.
C. In education:
1. to encourage a broad definition
of scholarship which includes a high priority on teaching and
curriculum curricular developments;
2. to provide a forum for the exchange of ideas
and findings about developments related to instruction and
curricula curricular issues in accounting education;
3. to work with other organizations pursuing
similar goals; and
4. to encourage qualified individuals to
consider opportunities in accounting education by providing appropriate
guidance and information about such careers.
III. Membership
All member in good standing of the parent
American Accounting Association are eligible to become members of this Section.
Those who pay the annual dues of this Section may vote, hold office, and
participate in its activities as well as enjoy all the other privileges of
membership.
IV. Dues and Fees
Annual dues shall be set within the limits
established by the American Accounting Association. They shall be recommended
by the Section's Executive Committee and voted on by the membership at
the annual business meeting or, at the discretion of the Section's
Executive Committee, by mail ballot and/or its electronic equivalent. They
shall remain in effect until changed by that same process. A proposal to change
the dues must be announced to the membership, in writing
the Section's Newsletter, not less than thirty days prior to the annual
business meeting or, in the case of a mail ballot, not less than
forty-five days prior to the mail ballot due date (thus, a mail ballot requires
a minimum of an additional fifteen days to be provided for responses). The
proposal for change in dues must specify the date(s) at which the proposed
change becomes effective.
Separate fees may be charged to participants of
special events or recipients of particular services as authorized by the
Chairperson subject to the approval of the Section's Executive
Committee. The Section is also authorized to receive gifts and grants for
special purposes.
V. Executive Committee of the
Section
The Executive Committee shall consist of the
Chairperson, all Vice Chairpersons the Vice Chair -
Academic, the Vice Chair - Practice, the Secretary, the Treasurer, and the
immediate past Chairperson, and four of the Regional Directors selected
by use of a predetermined rotation system. The
Chairperson shall call the meetings of the Executive
Committee and, with any other four three members,
shall constitute a quorum. In addition to fulfilling those responsibilities
specifically assigned to it, the Executive Committee shall act as an advisor to
the Chairperson. Among its responsibilities shall be:
1. to formulate long- and
short-term plans for the Section and decide on specific ways to implement the
decisions of the membership;
2. to assist the Chairperson
in establishing and staffing all standing and ad hoc committees to carry out
Section business;
3. to oversee communications among officers,
committees, and the membership as a whole;
4. to name interim officers, or elected
committee members, to serve until the next annual election, if for some
reason an elected position becomes vacant;
5. to submit a report, at least annually, to
the membership about major actions and activities of the Section; and
6. to perform such other responsibilities as
assigned by these Bylaws, the Section's Chairperson, or
the membership.
The Executive Committee will receive the
advice and counsel of an Advisory Committee, whose members shall be all the
Section's Regional Directors, and the Section's representative to the AAA's
annual meeting Program Advisory Committee.
VI. Officers
The officers of the section shall be the
Chairperson, the Vice Chairperson - Academic,
the Vice Chairperson - Practice, the Secretary, the Treasurer,
and the Regional Directors immediate past Chair.
A. The Chairperson shall serve
a one-year term. The responsibilities of the chairperson shall
be:
1. to manage the affairs of the
Section and carry out its actions and activities as directed by the Section
membership with the advice of the Section's Executive Committee;
2. to preside at all meetings of the Section
and its Executive Committee;
3. to coordinate the activities of the Section
with the officers and other units of the American Accounting Association and
with the parent organization itself, and to submit such reports as required;
4. to encourage maximum membership
participation through such means as committee membership, programs, the
fostering of regional activities, and involvement in regional and annual
meetings;
5. to charge and appoint all committees and
task forces, with the advice of the Section's Executive Committee;
6. to appoint our Section's representative to
serve on the American Accounting Association's annual meeting Program Advisory
Committee;
7. to solicit and approve applications for our
Section- sponsored CPE at the American Accounting Association's annual meeting;
8. to prepare the annual budget with the
assistance of the Treasurer and the advice of the Section's Executive
Committee, and authorize the expenditure of Section funds;
9. to serve on the Council of the American
Accounting Association as one of our Section's representatives; and
10. to represent the Section to all outside
interests.
B. The Vice Chairperson -
Academic shall be a faculty member elected to a one-year term and, on the
completion of this elected term, shall succeed to the
Chairperson position. The responsibilities of the Vice
Chairperson - Academic shall be:
1. to assume the duties of the
Chairperson when the Chairperson is unable to
do so;
2. to carry out such duties as the
Chairperson may assign;
3. to appoint Regional Directors
and supervise their the activities of the
Section's Regional Directors, and
4. to monitor and approve our Section-sponsored
CPE at the AAA regional meetings.
C. The Vice Chairperson -
Practice shall be a member from practice elected for a one-year term. The
responsibilities of the Vice Chairperson - Practice shall be:
1. to maintain close coordination
with groups and organizations outside the American Accounting
Association which have similar interests;
2. to recommend to the
Chairperson appropriate activities involving such outside
groups and organizations; and
3. to undertake such other duties as the
Chairperson may assign.
D. The Secretary shall be elected for a
one-year term and shall be eligible for reelection for a maximum of two
additional one-year terms. The responsibilities of the Secretary shall be:
1. to oversee the keeping of the
Section minutes and records of meeting and other activities;
2. to supervise the formal communication
activities of the Section and to coordinate its publications;
3. to supervise the activities of the
Newsletter Editor;
4. to interact with the Executive Director of
the American Accounting Association with regard to any issues of Section
membership;
5. to monitor and supervise the Section's
membership function;
6. to monitor and track the committees of
the Section, and obtain progress updates from the committees to present to the
Section's Executive Committee;
7. to monitor and supervise the Section's
website on the American Accounting Association's homepage;
8. to record and report on all Section and
Section Executive Committee meetings; and
9. to provide notice of all Section and
Section Executive Committee meetings.
E. The Treasurer shall be elected for a
one-year term and shall be eligible for reelection for a maximum of two
additional one-year terms. The responsibilities of the Treasurer shall be:
1. to coordinate the management of
Section finances with the Executive Director of the American Accounting
Association;
2. to assist the Chairperson
in preparing the budget for the coming year; and
3. to prepare and submit to
the present at the annual business meeting a report on the
Section's financial status and activities for the preceding fiscal year.
F. The duties of the immediate past Chair
shall be:
1. to serve on the Council of
the American Accounting Association as one of our Section's representatives;
2. to serve as a member of the Nominating
Committee of the Section;
3. to assist the Chair of the Section,
whenever possible, as requested by the Chair.
G. The Section's first representative on the
Council of the American Accounting Association shall be the Chair of the
Section. The next Section representative on Council shall be the immediate past
Chair. If one of these persons is unable to attend the Council's meeting, the
alternate shall be the Vice Chair - Academic.
H. No Section officer shall receive
compensation, honoraria, professional fees, stipends, etc., for the performance
of Section responsibilities. Officers may be reimbursed from Section funds for
expenses incurred in connection with the performance of their duties under
guidelines established by the Section's Executive Committee and the American
Accounting Association.
VII. Nominations and Elections
A. The Nominating Committee shall consist of
the two most immediate past Chairs willing to serve. The more senior past Chair
shall serve as the Nominating Committee Chair while the more recent past Chair
shall serve as a member of the committee. Other members of the committee shall
be three members of the Section who are not then serving in any other
elected position of the Section and who were elected to this position
at the preceding annual meeting the Nominating Committee by
majority vote of the voting Section membership. The Nominating Committee
will actively solicit nominations from Section members. The Nominating
Committee shall present to the Secretary, nominees for the positions of Vice
Chairperson - Academic, Vice Chairperson - Practice,
Secretary, and Treasurer and the two three members of
the nominating committee to be elected. This slate of officers shall then be
presented to the membership not less than about sixty
days before the annual meeting election. A petition
signed by ten twenty-five or more members may also be
used to nominate a member for any office is received but
must be received by the Secretary at least thirty days before the annual
meeting election. The Section's Executive Committee
has the discretion to use mail ballots, and/or electronic equivalents, for the
elections. If the election is made by mail, a minimum of an additional fifteen
days must be provided for the receipt of the member's votes. All nominees
must be members in good standing of the Section and must indicate a willingness
to serve in that the nominated capacity.
B. Election of officer nominees shall be by
majority vote of Section members present and voting in the
annual election at the annual meeting of the Section.
Newly elected officers shall assume office at the conclusion of the annual
business meeting at which they are elected
certified. Proxy votes will not be accepted. The
results of the election shall be certified and then announced at the
Section's annual business meeting by the Secretary.
VIII. Regional Directors and Associate
Directors
A. The term of the each
Regional Director shall be one year. To facilitate planning, the commencement
of a new Associate and Regional Director's term shall be immediately after the
region's annual meeting rather than at the annual business meeting of
the Section. The responsibilities of a Regional Director shall be:
1. to coordinate
Section the Section's activities in the region;
2. to meet, at least annually, with the Vice
Chairperson - Academic to plan and discuss Section activities
in the region;
3. to serve on the Section's Executive
Committee Advisory Committee to the Section's Executive
Committee as provided for in the established rotation
schedule;
4. to carry out such other activities as the
Section's Executive Committee may assign; and
5. to report annually to the Section's
Executive Committee about Section activities carried out in the region.
B. Associate Regional Directors shall be named
for each region recognized by the American Accounting Association. They shall
be named by the Vice Chairperson - Academic, with advice from
the Section's Executive Committee, to serve one year or the remainder of
any unfilled term. The Associate Regional Directors shall assist their Regional
Directors and succeed to the Regional Director position at the conclusion of
their Regional Director's term.
IX. Newsletter Editor
A. The Executive Committee of the Section shall
be responsible for selecting an editor for the Section newsletter.
1. the term of appointment shall be
for three years, commencing with the date of the Section's annual business
meeting; and
2. every three years prior
to the end of the current editor's term, the Section's Executive
Committee shall decide whether to extend the term of the
existing current editor for a maximum of another
three years or appoint another editor for a three-year term.
B. The responsibilities of the editor of the
newsletter shall be:
1. to solicit news items for the
newsletter;
2. to publish a quarterly newsletter;
3. to supervise the distribution of the
newsletter to the members of the Section on a timely basis; and
4. to prepare and submit an annual report to
the Section's Secretary.
X. Meetings
The Section shall hold an annual
business meeting in conjunction with the annual meeting of the American
Accounting Association. Matters coming before the Section membership at that or
any other meeting of the Section shall be decided by a majority of those
Section members present and voting. Other meetings may be held at such
time and place designated by the Section's Executive Committee upon
suitable notification of the membership at least thirty days in advance.
Notification should include an agenda as well as the time and place.
XI. Expenditures
Procedures for the expenditure of funds shall
be established by the Section's Executive Committee. Expenditures may
not be made nor debts incurred in the name of the Section in an amount which
exceeds the unencumbered funds available to the Section during the year.
XII. Publications
The Section may publish materials in addition
to its newsletter such as special newsletters, proceedings, working
papers, monographs, etc., as deemed appropriate by the Section's
Executive Committee within the policies of the American Accounting Association.
XIII. Amendments
Within the guidelines of the American
Accounting Association, amendments to these Section Bylaws must be proposed by
the Section's Executive Committee, or by a petition signed by at least
twenty-five members of the Section, at least sixty days prior to the
Section's annual business meeting. Proposed amendments shall be
presented for vote by the membership at the next annual business meeting
or, at the discretion of the Section's Executive Committee
Chairperson, by mail ballot and/or its electronic
equivalent. Amendments to the Bylaws must be approved by a two-thirds
majority of the Section's members voting. A thirty-day notice must be
given of Bylaw amendments to be presented for vote of the membership. If taken
by mail, at least thirty fifteen days must
also additionally be provided for response (i.e., a
minimum of forty-five days from the announcement date to the final due date for
ballots). Amendments shall go into effect as soon as the results of the
balloting are ratified certified by the Secretary.
Return to the Table of Contents
|