Amended October 21, 2004

I. NAME OF ORGANIZATION
The name of this organization shall be the Management Accounting Section of the American
Accounting Association (AAA).

II. OBJECTIVES
The Management Accounting Section shall strive to stimulate and improve the teaching of, research in, and practice of accounting that assists in the effective and efficient management of entities (“management accounting” for short). Specific objectives include:
1) improving the effectiveness and efficiency of instruction in management accounting by fostering development, testing, and discussion of teaching methods and materials as well as course offerings;
2) encouraging research in management accounting by identifying areas in need of research and facilitating the exchange of ideas and findings by providing opportunities for exposure of research results;
3) increasing the opportunities for the interchange of ideas among members of the academic and professional communities who are interested in management accounting; and
4) encouraging capable and promising accounting students to pursue careers in management accounting by enhancing their knowledge of the activities, responsibilities, and opportunities offered by such careers.

III. MEMBERSHIP
1) All persons who are members of the AAA and who pay the annual dues levied by the
Management Accounting Section shall be members of the Section.
2) There are two levels of membership in the Section. Student members of the AAA are eligible for student membership in the Section. All other members are full members. Only full members are eligible to vote and hold office in the Section. All members are eligible to participate in all activities of the Section, and are entitled to all its other privileges.

IV. DUES AND FEES
1) Changes in annual dues shall be recommended to the membership by the Section Executive Committee, within the limits imposed by the AAA, for approval by the membership via electronic ballot or at the annual meeting. (Current dues are $15 per year.)
2) Fees may be charged to participating individuals for publications, special activities, and meetings (excluding regular sessions at national and regional AAA meetings). The fees charged are set by the Section President subject to guidelines established by the Section Executive Committee.

V. EXECUTIVE COMMITTEE
The Executive Committee of the Section shall consist of the President, immediate two Past- Presidents, President-Elect, Secretary-Treasurer, AAA Council Representative, Regional Directors, Editors of the Section journal, Section Web Site Coordinator, Conference and Annual Meeting Directors, Section Liaisons to and from other organizations, and appointed Committee Chairs. Co-chairs of committees or positions (including Midyear conference, case/teaching, and doctoral consortium directors) must designate one of the co-chairs to represent the committee
or position for Executive Committee purposes during the year. If the designated co-chair is unable to represent the committee or position at the mid-year or annual Executive Committee meetings, another co-chair may represent the committee or position at the meetings. The Executive Committee shall act as an advisory committee for the Section President in coordinating overall Section activities. Specifically, the Executive Committee shall aid the President in:
1) formulating short-run and long-run programs for the Section and presenting these programs to the membership;
2) establishing and staffing standing and ad hoc committees as needed by the Section;
3) insuring communication and coordination among regional and national Section activities;
4) identifying potential replacements for President-Elect, Secretary-Treasurer, or any other position that is vacated during the elected or appointed term of office;
5) reporting to the Section membership, at least annually, on major actions and activities;
and
6) carrying out other activities specified by the Section By-laws.

VI. OFFICERS
The officers of the Section shall consist of the President, immediate Past-President, President- Elect, and Secretary-Treasurer.
A) The President shall serve a one-year term. The duties of the President shall be:
1) to direct the affairs of the Section and carry out the programs formulated by the
Section membership;
2) to preside at the annual and other meetings;
3) to work with the Regional Directors of the Section and the AAA Regional Vice- Presidents to encourage Section involvement at the regional meetings;
4) to charge and appoint committees and task forces;
5) to consider the recommendations from the Executive Committee and appoint a replacement President-Elect, Secretary-Treasurer, or other positions if these offices are vacated during the elected or appointed term of office;
6) to authorize expenditures of Section funds; and
7) to cooperate with the President of the AAA regarding Section activities at the annual meeting.
B) The President-Elect shall be elected for a one-year term and upon completion of this elected term, shall become the President of the Section. The duties of the President- Elect shall be:
1) to assume the duties of the President in the event the President is unable to serve;
2) to perform duties assigned by the President;
3) to make recommendations for activities and programs to the membership at the annual meeting of the Section;
4) to appoint Regional Directors, Committee chairs, Section Conference Directors, and
Liaisons for the upcoming year; and
5) to appoint the JMAR Editor, and Web Site coordinator, as needed, in consultation with the Publications Committee Chair.
C) The Secretary-Treasurer shall be elected for a two-year term. The duties of the
Secretary-Treasurer shall be:
1) to supervise the keeping of the records of Section meetings, activities and procedures;
2) to work with the Executive Director of the AAA regarding the collection and disbursement of Section funds;
3) to provide assistance and guidance for the dissemination of information to members
(such as through email and webpage announcements);
4) to work with the Executive Director of the AAA regarding all aspects of Section membership; and
5) to prepare an annual report of the financial status of the Section, and deliver that report at the annual section business meeting.
D) The President-Elect shall appoint a Regional Director for each region recognized by the AAA, and an additional Director to represent the Section’s international members. Each Regional Director shall serve a two-year term. Replacement Directors shall be appointed as needed because of death, resignation, or transfer. The Regional Directors shall coordinate MAS activities in each region. In addition to regional duties, the Regional Directors shall serve on the Section Executive Committee.
E) The Nominating Committee shall be chaired by the immediate Past-President. At least four other persons to serve on this committee shall be elected by a majority vote of the Section’s Executive Committee via email or at its Midyear Meeting. Members of the Nominating Committee shall not be eligible for nomination to Section office while serving on the Nominating Committee.
The Past-President shall solicit nominations from the Section membership. The solicitation will be sent via email to the Section members no later than October 15 of the year prior to the election. The Past President, with the Nominating Committee will prepare a slate of at least one individual for the positions of President-Elect and, every other year, Secretary-Treasurer. The slate of individuals shall be communicated to the
Section membership via email. The final slate of officers shall include, in addition to the
slate of officers presented by the Nominating Committee, those individuals nominated by petition of no fewer than twenty-five members of the Section, and presented to the
Nominating Committee chair by February 10 of the election year.
All nominees must be members in good standing of the MAS and indicate a willingness to serve the Section.
F) Election of the President-Elect and, every other year, the Secretary-Treasurer shall be by electronic or mail ballot. A plurality of those members of the Section whose ballots are received by the announced deadline, which shall be no later than the first Tuesday following March 18, is needed for election. Elected officers will be announced shortly thereafter and shall take office at the next annual meeting.
No member of the Section’s Executive Committee shall receive compensation, honoraria, professional fees, stipends, etc. for the performance of Section duties. Members may be reimbursed from Section funds for expenses incurred in connection with the performance of their duties under guidelines established by the Executive Committee.

VII. MEETINGS
The Section shall hold an annual meeting in conjunction with the annual meeting of the American Accounting Association. Typically, this meeting takes place during the Section luncheon event. All matters coming before the Section membership at the meeting shall be decided by a majority vote of those members present and voting.

VIII. EXPENDITURES
Procedures for the expenditure of funds shall be established and monitored by the Executive Committee. Expenditures may not be made or debts incurred in the name of the Section in an amount which exceeds the unencumbered funds available to the Section during the current year.

IX. PUBLICATIONS
The Section shall publish materials, such as proceedings, working papers, monographs, journals, and teaching aids as is deemed appropriate by the Executive Committee and within the policies of the AAA.

X. AMENDMENTS
Amendments to the By-laws may be proposed at least sixty days prior to the annual meeting by a majority vote of the Executive Committee of the Section or by a petition (submitted to the Executive Committee) of not less than 25 members of the Section. Proposed amendments shall be presented for membership vote at the next annual meeting, or at the discretion of the President, by electronic or mail ballot. Amendments to the By-laws must be approved by two- thirds majority of the members voting.