The Western Region ascribes to the goals and objectives stated in Article II of the American Accounting Association Bylaws. Our primary goal is to create a community of peers who value scholarship, academic improvement and creativity. It is our goal to encourage exchange of ideas among our members related to accounting research, education and environmental forces facing the profession. More specifically, we strive to:

1. Facilitate a broad-based member participation in the activities and programs of the American Accounting Association;
   
   
2. Sponsor broad-based research and educational programs for the benefit of its members;
   
   
3. Offer continuing education programs that shall be coordinated with the AAA's director of education;
   
   
4. Tailor each specific meeting to the specific needs and desires of the regional members, and strive to draw on the talents of a broad spectrum of members in the Region; and
   
   
5. Publish the proceedings of each meeting.

Article I - Name

Section 1.
The name of the organization shall be Western Region, American Accounting Association [hereinafter, Western Region].

Section 2.
The principal office shall be located at the current president's place of employment. The permanent address shall be President; Western Region, American Accounting Association; 5717 Bessie Drive; Sarasota, Florida 34233.

Article II - Objects

Section 1.
The Western Region shall be subject to all rules, regulations, guidelines, and other directives of the American Accounting Association [hereinafter, the Association].

Section 2.
The Western Region shall strive to facilitate greater member participation in the activities and programs of the Association. The primary objectives of the Association are to further research in accounting and to improve accounting instruction.

Section 3.
Such participation shall be primarily achieved through an annual meeting at a location that is economically accessible by the members of the Western Region. The meeting shall be tailored to the specific needs and desires of the region members and shall draw on the talents of a broad spectrum of members in the region.

Section 4.
The Western Region shall endeavor to sponsor educational programs for the benefit of its members. To the extent practicable, the Western Region shall coordinate such efforts and the resultant financial demands with the Association's Director of Education.

Section 5.
The Western Region shall endeavor to disseminate a variety of published materials--including, but not limited to newsletters, proceedings of annual meetings, working papers, monographs, and journals. To the extent practicable, all publications should be coordinated with the Association's Executive Committee.

Section 6.
The Western Region shall encourage and support the attendance of its officers as representatives to governing bodies of the Association.

Article III - Membership

Section 1.
Membership in the Western Region shall consist of those members of the Association who are in good standing and who are employed or reside in the following states: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Montana, Nevada, Oregon, Utah, Washington, Wyoming.

Article IV - Financial Arrangements

Section 1.
At the direction of the Association, the Western Region shall not charge dues. Although the Association assumes no responsibility for the Western Region's annual surplus or deficit, the Association does provide financial support to the Western Region as follows:

a.) The greater of twenty-five cents ($.25) per member per year or two hundred and fifty dollars ($250.00) per year. The membership and amount shall be computed on September 1 and paid shortly thereafter.

b.) One dollar per each new member--computed and paid quarterly.

c.) Travel costs of Western Region members who are members of the Advisory Council of the Association to Council meetings not held in conjunction with the annual Association meeting

d.) Mailing labels for two mailings per year.

Section 2.
The Western Region, at the discretion of its Executive Committee, is entitled to raise funds through the following methods:

a.) Annual meeting registration fee.

b.) Sale of annual meeting proceedings or other publications. The Executive Committee may elect to include the annual meeting proceedings as an integral part of the annual meeting registration fee.

c.) Solicitation of contributions for purposes of supporting the annual meeting and accompanying activities and outputs. Solicitation unrelated to the annual meeting must receive prior approval by the Association's President or Association's Executive Committee in order to enhance the welfare of the Association as a whole. Whatever the source solicited and nature of the contribution, the contributor must grant his or her prior approval to any publicity associated with the contribution.

d.) Sale of advertising and promotion space to publishers and others at the annual meeting.

Section 3.
The Western Region shall expend funds to accomplish the stated objectives herein.

Section 4.
The president shall be responsible for the maintenance of funds for ordinary purposes. He or she shall endeavor to advise the Executive Committee of the planned and actual sources and applications for fund throughout his or her tenure. To advise the Executive Committee of the planned sources and application of funds, the President shall provide each member of the Executive Committee with a budget no later than November 30 of his or her year of service. Comments shall be invited and given adequate attention. To advise the Executive Committee of the actual source and application of funds, the Secretary/Treasurer shall provide the President and Executive Committee of the Section with (a) statement no later than June 30 following the year of service. The Secretary/Treasurer shall also provide the President with reasonable documentation supporting the actual sources and application of funds. The President shall be responsible for the notifying members of Executive Committee as to any noteworthy information.

Article V - Meeting Arrangements

Section 1.
The Western Region annual meeting of not less than one day shall be held at a time and place which will not detract from the annual meeting of the Association. Generally, this meeting shall be held during the first half of the calendar year.

Section 2.
Although the Western Region is generally proscribed by the Association from affiliating with other organizations without prior approval, it may affiliate with other organizations for the purpose of holding joint meetings. For example, the Western Region may wish to meet in conjunction with other administrative disciplines.

Section 3.
The President shall consider the need for the Executive Committee to meet in view of the economic constraints of the Western Region. Generally, such meetings shall be confined to the annual meetings of the Association and the Western Region. Other advice to the President from the Executive Committee shall ordinarily be obtained via mail, internet, or telephone.

Section 4.
Ample notification of the time of any meeting shall be given the affected members by the Past President, the President, or the Vice-President as appropriate.

Section 5.
A quorum shall be constituted by the members present. Except as otherwise noted herein, a majority of members present and voting shall be sufficient for any motion to be effected.

Section 6.
The order of business shall ordinarily be as follows:

(a) Call to order
(b) Reading of the minutes of the previous meetings.
(c) Reports of officers.
(d) Reports of Committees.
(1) Standing.
(2) Special.
(e) Election of officers.
(f) Old Business.
(g) New Business.
(h) Adjournment

Section 7.
The conduct of meetings shall normally follow "Robert's Rules of Order" unless in conflict with these by-laws or unless waived by a majority of members present and voting.

Article VI - Officers and Standing Committees

Section 1.
The annually elected officer of the Western Region shall be the Secretary-Treasurer. In addition the Western Region shall have a Past-President, a President (who advances annually from the office of Vice-President), a Vice-President (who advances annually from the office of Program Chair), a Program Chair (who advances annually from the office of Secretary-Treasurer. There shall be one standing committee--The Executive Committee.

Section 2.
The President shall serve for a term of approximately one year--beginning at the close of the annual meeting at which he or she was advanced from Vice-President to President and ending at the close of the next annual meeting. In addition to duties specified elsewhere herein, the President shall be responsible for:

(a) Arranging the annual meeting. This duty shall include: (1) Coordinating annual meeting arrangements with the appropriate personnel in other organizations Coordinating programs sponsored by various sections of the Association, presiding over the annual business meeting, arranging any general plenary sessions or other sessions with invited speakers, and organizing any general receptions held in conjunction with the annual meeting.

(b) Appointing any special committees.

(c) Serving on the Advisory Council of the Association as a representative of the Western Region. In the event that he or she is unable to represent the Western Region in such a capacity, then he or she shall designate a replacement.

(d) Acting as Chairman of the Executive Committee.

(e) Participating in a meeting with the Administrative Secretary of the Association at the time of the annual meeting. In the event the President cannot represent the Western Region, he or she shall designate a replacement. The President shall assist the Administrative Secretary in establishing an exact time for this meeting.

(f) Selecting the regional Membership Chairperson to work in conjunction with the Administrative Secretary in an effort to increase academic memberships in the Association.

Section 3.
The Past-President shall serve for a period of approximately one year--beginning at the close of the annual meeting at which time his term as President expires and ending at the close of the next annual meeting. In addition to the duties specified elsewhere within, the Past-President shall be responsible for:

(a) Serving on the Executive Committee.

(b) Serving the Advisory Council of the Association as representative of the Western Region should the membership of the Western Region be sufficiently large to justify two members on the Advisory Council. In the event he or she is unable to represent the Western Region in such capacity, then he or she shall designate a replacement.

(c) Filing with the Association President and the Association Executive Committee (through the Administrative Secretary and the Academic Vice-President) a report of activities during his or her term as President. This report shall be filed no later than June 30 following the end of his or her term as President.

Section 4.
The Vice-President shall serve for a period of approximately one year-- beginning at the close of the annual meeting at which he or she is advanced to Vice-President and ending at the next annual meeting. In addition to duties specified elsewhere herein, the Vice-President shall be responsible for:

(a) Serving on the Executive Committee.

(b) Succeeding the President immediately should the President be unable to fulfill his or her ordinary term for any reason.

(c) Assisting the president in planning and preparing for the annual meeting.

Section 5.
The Program Chair shall serve for a period of approximately one year-beginning at the close of the annual meeting at which he or she is advanced to Program Chair. The duties of the Program Chair shall include:

(a) Serving on the Executive Committee.

(b) Providing the Administrative Secretary of the Association with timely information regarding a "Call for Papers" to be published in the Accounting Education News.

(c) Distributing directly to members of the Western Region a "Call for Papers" should it be deemed advisable.

(d) Acting as Editor of the Proceedings of the Annual meeting.

(e) Coordinating the timely review of the papers submitted for presentation for the annual meeting.

Section 6.
The Secretary-Treasurer shall serve for a period of approximately one year-- beginning at the close of the annual meeting at which he or she is elected as Secretary/Treasurer. In addition to any duties specified elsewhere herein, the Secretary/Treasurer shall be responsible for:

(a) Serving on the Executive Committee.

(b) Providing financial information to members of the Executive Committee.

Section 7.
The Executive Committee shall be the senior committee of the Western Region.

(a) The Executive Committee shall be composed of: