Academy of Accounting Historians

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BYLAWS

ACADEMY OF ACCOUNTING HISTORIANS

A NOT-FOR-PROFIT CORPORATION
(To Accompany Corporate Charter)

I. Objectives

The purpose of this not-for-profit organization, named The Academy of Accounting Historians, is to encourage research, publication, teaching and personal interchanges in all phases of accounting history and its interrelation with business and economic history including the environment within they developed.

II. Membership

There shall be two classes of members: regular and life. The amount and type of annual dues and payment schedule will be proposed by the Board of Trustees and ratified by the membership. All members ratified shall be entitled to full voting and other privileges pertaining to The Academy.
Any person supporting the purposes of The Academy will be enrolled as a regular member upon payment of annual dues to the Secretary or other authorized representatives of The Academy. The Board of Trustees shall have powers to regulate membership as to admission and discipline.
Scholars of distinction in accounting history may be designated life members. Selection of such members shall be made by a committee of members and Trustees appointed by the President of The Academy and its recommendations shall be subject to approval by the Board of Trustees. Dues of life members shall not exceed fifty percent of those paid by regular members.
A member deficient in payment of dues will be held to be "not in good standing."

III. Officers and Trustees

The Academy shall have the following elective offices: a President, a President-Elect, two Vice-Presidents (1st Vice-President and 2nd Vice-President), a Secretary, and a Treasurer, each elected for one-year terms, commencing on the first day of January following the election.
There shall be a Board of Trustees. The number of Trustees shall not be less than twelve or more than twenty. Such Trustees shall consist of the officers named above in Article III, Section 1, and members elected by the general membership as nominated in Article III, Section 3. The terms of office of Trustees who are not officers shall be three years with at least two Trustees to be elected each year. The details of initial election and technique for intial succession are to be designated by the President serving at the time of incorporation. In any event, a Trustee should stand for election at least once each three years, excepting past presidents. Each retiring President of the Academy shall, upon election of his successor, become a member of the Board of Trustees for a term of three years. The president may apoint an interim Trustee to fill a vacancy created by the departure of any Trustee during the Trustee's term of office.
Each year the President shall designate a nomination committee of five persons. The committee shall be composed of the three most recent past presidents of The Academy and two other Academy members who shall be appointed by the President. If one or more of the most recent past presidents is unable or unwilling to serve, then the next most recent past president(s) shall be appointed. The nominating committee shall present to the membership of The Academy the nominations for the offices of President, President-Elect, Vice Presidents, Secretary, and Treasurer, and the nominations of Trustee positions to be filled. All Nominees must be members of the Academy in good standing. Nomination may also be made from the floor in accordance with Robert's Rules of Order (Newly Revised).
Election of officers will be held at the conclusion of the annual business meeting. Proxy votes are limited to one certified proxy per member in good standing in attendance. The results of the election shall be certified and announced by the Secretary. The Secretary shall certify proxies prior to the start of the meeting.

IV. Duties of the Officers and Trustees

The President of the Academy shall preside at all meetings of The Academy, other than meetings of the Board of Trustees. In case of the President's disability or absence, these duties shall be discharged by the President-Elect or a Vice-President according to numerical order. Standing and special committees, to include the task specification and the membership, shall be appointed by the president.
The President-Elect and Vice-Presidents shall undertake whatever functions are deemed appropriate by the President of the Academy.
The Secretary shall keep the records of The Academy and the minutes of the general meetings. The Treasurer shall receive and have custody of the funds of the Academy.
The Chairman of the Board of Trustees shall be elected at an appropriate meeting of the Board of Trustees. The elected Chairman will hold that office for a term to be specified, but no longer that one three-year term, and may not serve consecutive three year terms. The Chairman will preside at meetings of the Board of Trustees. In the Absence of the Chairman of the Board of Trustees, these duties shall be discharged by the President, or alternatively by the President-Elect, or a Vice-President, according to numerical order.

The Trustees shall have responsibility and authority to approve all disbursements in excess of $1,000 (price-level adjusted from August 1974, using the CPI-U index) unless otherwise authorized by special resolution of the Trustees. they may accept, renew and propose research, teaching and seminar projects in keeping with the objectives of The Academy. The Board of Trustees shall fill vacancies in the list of officers and may adopt any rules and regulations of the conduct of its business not inconsistent with these bylaws. It shall act as a committee on time and place of meetings, and perform such duties as The Academy may delegate to it. A quorum shall consist of eight Trustees, with the provision that action taken at any meeting not attended by the majority of the Trustees shall be confirmed tharough a majority correspondence received from the Board of Trustees.
An adequate record of funds is to be maintained by the Treasurer. An annual report shall be prepared and reported by the Treasurer to the membership each year in an appropriate fashion. The Treasurer shall prepare an annual financial plan for presentation to the membership at the annual business meeting. An examination of the financial records will take place as deemed necessary by the Trustees.

V. Meetings

The annual and any other meetings of The Academy shall be held at such time and place as determined by the Trustees. Notice of such time and place shall be given to members, by mail or otherwise, before such meetings unless other means of satisfactory notice can be applied. Such notice should include an agenda. A quorum at such duly called meetings shall consist of those members present or represented by appropriate proxy.
Special meetings of The Academy may be called at such time and place as may be determined by a resolution of the Board of Trustees.
Meetings of the Board of Trustees or the officers of The Academy shall be called by the President of the Academy or at the request of any four Trustees; all announcements of meetings shall be throug the office of the Secretary.
The program for the annual meeting of the Academy shall be the responsibilty of the President. an agenda of all meetings should be reported to members at least three weeks before the annual meeting.
For purposes of conduction all general and special meetings of the organization, Robert's Rules of Order (newly revised) will apply wherein the bylaws do not specify procedure. A parlimentarian will be appointed by the officer presiding at each meeting.
A digest of the action taken by the Trustees during the year shall be reported at the next annual business meeting of The Academy.

VI. Amendments

Amendments to these bylaws may be submitted at any time by any member to the President and by the President submitted to the Trustees at their next regular meeting for approval or disapproval. Amendments shall be adopted if so voted by a plurality of the membership of The Academy in attendance (Article V, Section 1), or at the discretion of the Trustees by a majority vote of all voting members through a poll by mail.

Ammendments shall go into effect as soon as the results of pools are approved and reported at a regular annual business meeting.
Every member of The Academy is encouraged to submit suggestions and recommendations for the improvement and expansion of the activities of The Academy to the Trustees or the officers in writing or from the floor during meetings of The Academy.

VII. Disciplines

The Trustees are empowered to discipline any member who has not fulfilled his obligation to advance the purposes of The Academy. In all cases the member shall be properly notified of the prospect of action against him and afforded an opportunity to present his or her position.

VIII. Selection of Directors

The Trustees of the Academy shall select and/or elect the Directors of The Academy of Accounting Historians as incorporated under the laws of the State of Alabama, for every period as necessary, except that the initial directors for purposes of incorporation shall be S. Paul Garner, W. Baker Flowers, and Gary John Previts, all residents of the State of Alabama. The Corporate Agent must be a resident of the State of Alabama and shall be nominated by the President and approved by a majority of the Trustees voting. If for any reason the President shall fail to make a nomination or the person he or she nomiates is not approved, than any Trustee may nominate a person for the position of Corporate Agent. The Agent shall represent the corporation with regard to corporate legal matters and shall serve as a Trustee.

IX. Compensation

Officers, Trustees, Directors, and members of standing committees shall not be compensated for services. Persons employed on a wage or salary basis to perform administrative or other duties shall be governed by Article IV, Section 4.

X. Dissolution

In the event of dissolution, the residual assets of the organization will be turned over to one or more organization whcih themselves are exempt as organizations described in section 501(c)(3) and 170(c)(2) of the Internal Revenue Code of 1954 or corresponding sections of any prior or future law, or to the federal, state, or local government for exclusive public purpose.

BOARD OF TRUSTEES
Tasks, Duties and Responsibilites

Composition of the Board of Trustees elected by the Academy membership is as follows:
1. Number of Trustees shall be not less than 12 or more than 20 (normally there are 20).
2. Officers (six) are considered Trustees by the Bylaws (President, President-Elect, First Vice-President, Second Vice-President, Secretary, and Treasurer).
3. Term of each Trustee is three years, except for Officers who are elected by the membership each calendar year, with at least two Trustees elected each year.
4. Upon election of a new President, the outgoing President becomes a member of the Board of Trustees for a term of three years per the bylaws.
Chair, Board of Trustees:
1. Role is to involve Trustees more actively in long-term and strategic planning and to provide continuity, allowing the President to concentrate efforts toward a specific agenda or program during his/her term of office.
2. Elected by the Trustees for a period no longer than one three-year term and may not serve consecutive three-year terms.
3. Presides at meetings of the Board of Trustees.
Duties of the Board of Trustees are in part advisory and in part decision-making.
1. Advisory – act in an advisory capacity to the President in coordinating over-all Academy activities such as:
  - Formulating short-run and long-run policies, procedures, programs, and activities.
  - Establishing and staffing standing and ad hoc committees.
2. Decision-making – act in a governing capacity (quorum is 8 Trustees, if less than the majority attends, any action taken must be confirmed by a majority of trustees through correspondence)
  - Approve the budget (the budget for the subsequent year is generally approved at the Annual Officers and Trustees Meeting)
  - Approve material budgetary overruns and non-budgeted expenditures that arise in excess of $1,000 (price-level adjusted from August 1974, using the CPI index)
  - Accept, reject, and propose research, teaching, and seminar projects
  - Fill a vacancy in an Officer position due to a departure before the expiration of his/her term
  - Approve appointment of Accounting Historians Journal Editor, Accounting Historians Notebook Editor, and Center Directors
  - Adopt any rules and regulations of conduct of its business not inconsistent with Bylaws
  - Call meetings of officers or Board of Trustees at the request of any four Trustees
  - Approve amendments to Bylaws
  - Approve changes in membership dues and subscription fees
  - Approve a Life Membership Committee recommendation that a scholar of distinction be awarded a life membership in the Academy
Meet at least annually in conjunction with a regularly scheduled business meeting and/or conference of the Academy.
Report to the Academy membership, at least annually, on major actions and activities (generally done through minutes of Board of Trustees meetings).

PRESIDENT
Tasks, Duties and Responsibilities

Plan and administer affairs of the Academy that focus on a specific agenda, including programs and activities planned for his/her term.
Carry out programs and activities specifically formulated by the Board of Trustees and the membership.
Call meetings of Officers and Trustees (usually Spring, August American Accounting Association, Annual) in his/her capacity as the chief administrative officer of the Academy.
Preside at all meetings of the Academy except those of the Board of Trustees, using Robert's Rules of Order where Bylaws do not specify a procedure.
Preside at meetings of the Board of Trustees meeting if the Chair of the Board of Trustees cannot attend.
Appoint committees (standing and ad hoc) immediately prior to assuming presidency – see President-elect).
Establish, charge, and appoint special committees and task forces as conditions change during the term of presidency.
Authorize expenditure of Academy funds with the consent and approval of the Treasurer in accordance with the approved budget, and immaterial amounts which exceed the budget or are unanticipated in the amount of $1,000 or less (price level adjusted from August 1974, using the CPI-U index).
Prepare President's Messages and submit to Accounting Historians Notebook for publication.
Prepare an agenda for the Annual Business Meeting and each Officers and Trustees meeting and distribute to participants at least three weeks prior to meeting date.
Ensure all reports due from committee chairs (usually for Spring, August American Accounting Association, Annual meetings) are sent to appropriate Vice-Presidents for reporting at these meetings.
Write a letter to members and institutional subscribers that have not renewed for current year encouraging them to renew (complete by end of April).
Appoint an interim Trustee or Officer to fill a vacancy created by a departure of a Trustee or Officer during his/her term of office.
Select Hourglass Award recipient in consultation with the Chair of the Hourglass Award Committee in the early Fall before Annual Business Meeting.
Present Hourglass Award and Richard G. Vangermeersch Manuscript Award at Annual Research Conference.
Ensure that all year-end committee reports, Center reports, and publication reports are submitted by the respective chairs, directors, and editors for the Academy's archives and for publication in the Accounting Historians Notebook where appropriate.
Represent, where possible, the Academy at relevant meetings and conferences of other historical bodies.
Communicate with President-Elect regarding transitional matters affecting the new Presidency.

PRESIDENT-ELECT
Tasks, Duties and Responsibilities

Assume the duties of the President in the event the President is unable to serve.
Recommend individuals to the American Accounting Association President-elect in January for possible appointment to their program committees (national and regional) to coordinate potential history sessions at next year's American Accounting Association meetings.
Appoint a Program Committee by the end of March that will be responsible for next year's annual research conference.
Solicit (via e-mail, web page, and/or Accounting Historians Notebook) volunteers to chair committees, serve on committees, and fill key positions for next year by the end of October.
Review and approve the tentative budget for next year prepared by the Treasurer by November 1.
Form committees for next year before December 31 to carry out the agenda and specific programs for his/her term as President of the Academy.
1. Revise charges, if needed for each of the standing committees:
  - Membership
  - Research
  - Endowment
  - Education
  - Public Relations
  - Financial Advisory
  - Regional Programs and Continuing Education
  - Richard G. Vangermeersch Manuscript Award
  - Hourglass Award
  - Nominations
  - Life Membership
  - Ad Hoc committees as needed
2. Select committee chairs and committee members.
3. Write appointment letters.
Present outgoing plaque to retiring President at Annual Business Meeting.

VICE PRESIDENT - COMMUNICATIONS
Tasks, Duties and Responsibilities

Oversee the Accounting Historians Journal, the Notebook, the Academy's web page and the monograph series.
Oversee the selection of new editors of the Journal, Notebook, and Monograph series according to the publication policies
Oversee the transition of the new editors according to the publication policies
Maintain a policy concerning the types of materials that the Academy will publish on the web
Oversee the Research Committee, Endowment Committee, Financial Advisory Committee, and the Richard G. Vangermeersch Manuscript Award Committee.
Ensure that the aforementioned committee chairs meet reporting deadlines associated with Academy meetings.

VICE PRESIDENT - CONFERENCES AND PARTNERSIPS
Tasks, Duties and Responsibilities

Identify potential sites for the annual research conference three years in advance and bring the recommended sites to the Officers and Trustees for their approval.
Identify potential co-sponsors for the annual research conference.
Establish a site arrangements committee for the annual research conference. The site arrangements committee will remain in service for three years.
Determine the themes of other accounting history conferences so that the theme is not duplicated by the annual research conference.
Liaison with the World Congress Committee so that the Academy has a voice in the Congress arrangements.
Oversee the Membership Committee, Regional Programs and Continuing Education Committee, Education Committee, and Public Relations Committee.
Ensure that the aforementioned committee chairs meet reporting deadlines associated with Academy meetings.

SECRETARY
Tasks, Duties and Responsibilities

Amendments to these bylaws may be submitted at any time by any member to the President and by the President submitted to the Trustees at their next regular meeting for approval or disapproval. Amendments shall be adopted if so voted by a plurality of the membership of The Academy in attendance (Article V, Section 1), or at the discretion of the Trustees by a majority vote of all voting members through a poll by mail.

Ammendments shall go into effect as soon as the results of pools are approved and reported at a regular annual business meeting.
Every member of The Academy is encouraged to submit suggestions and recommendations for the improvement and expansion of the activities of The Academy to the Trustees or the officers in writing or from the floor during meetings of The Academy.

TREASURER
Tasks, Duties and Responsibilities

Maintain accurate and reliable financial records for the Academy.
1. Deposit checks intact in a timely manner.
2. Update accounting records for credit card transactions as necessary.
3. Pay expenditures that are properly authorized when due using pre-numbered checks.
Provide for separate account by fund (General, Vangermeersch, Conference, General Endowment, and Ray Endowment).
Keep any unspent funds raised for a conference in the Conference Fund for future use.
Notify those individuals responsible for conducting Academy business to submit their budget requests by September 1 of each year.
Prepare a tentative annual budget for the next calendar year and send it to President-elect by October 15.
Submit the annual budget for discussion and approval by Officers and Trustees at the annual meeting.
Prepare a balance sheet and income statement for presentation at meetings of Officers and Trustees (Spring, August American Accounting Association, Annual). The income statement should show actual expenses for the two prior years, and a comparison of current expenditures to budgeted expenditures and a comparison with prior year(s).
Prepare a financial report of the financial status of the Academy for presentation at the annual business meeting.
Update bank signature cards as needed (Treasurer and President are authorized to sign checks).
Arrange for and have an independent audit conducted by a CPA firm each year.
Provide input on policy recommendations involving disbursements, projected cash flows, types of funds and accounts, etc. as the business and operating environment changes.

SECRETARY
Tasks, Duties and Responsibilities

Update and maintain the operating policies and procedures manual.
Oversee the Administrative Coordinator and his/her keeping of the records of Academy's membership, meetings, activities, and procedures, as well as the Administrative Policies Committee.
Present a comparative Membership Report for Academy Officer and Trustee meetings (Spring, August American Accounting Association, Annual) and Annual Business Meeting that includes a comparison of current period to the past period.
Responsibilities associated with minutes for officers and trustees meetings:
1. Take minutes at Academy meetings.
2. Distribute minutes within one month after each meeting for review.
3. Present revised minutes for approval at the next meeting of officers and trustees.
4. Submit the approved minutes for publication in the Accounting Historians Notebook.
Responsibilities associated with minutes for the Annual Business Meeting:
1. Take minutes
2. Submit minutes for publication in the spring Accounting Historians Notebook
3. Present minutes for approval at the subsequent Annual Business Meeting.

PAST PRESIDENT
Tasks, Duties and Responsibilities

Advise the President in an effort to maintain continuity in the transition from President-elect to President.
Provide guidance to officers and chairs as requested.
Chair the Nominating Committee
1. Solicit nominations from the membership for Officer and Trustee positions in the Spring Accounting Historians Notebook.
2. Oversee the voting process to select a slate of Officers and Trustees.
3. Submit the slate of officers and trustees to the Secretary by July 15 of each year.
4. Announce the slate of officers at the Annual Business Meeting.

ADMINISTRATIVE COORDINATOR
Tasks, Duties and Responsibilities

Update and arrange for printing of upcoming year's dues notices, membership brochures, etc. This includes checking with 2 or 3 printers for best price estimate, delivering originals to printer, filing for reimbursement of expenses for department.
Check supplies for member renewal mailing. Need two boxes (500 each) or No. 10 window envelopes and a box of Avery 5160 labels.
Mail next year's dues notices. Print address labels using 1" x 2 5/8 (Avery 5160) labels. These fit prepared renewal card. Be sure to apply label to card so that it is completely visible through window envelope.
Process membership renewals and new memberships.
1. Open mail and sort by check payments and charge orders.
2. Also sort by individuals, students, or institution.
3. Post payments to account and send copy (along with copies of charge account numbers) and checks to the Treasurer of the Academy.
4. Update membership records.
Prepare labels for past year members who have not renewed. Send a follow-up request for renewal to the people in this group.
1. Involves printing labels, applying to membership renewal cards, placing in envelopes and mailing.
2. Postage reimbursement for department is requested from Academy Treasurer.
Combine list of individual, student and institutional members to date. Print labels and sent to Editor of The Accounting Historians Notebook for March and October mailings.
Prepare set of member labels for The Accounting Historians Journal for June and December mailings. Receive Journals from printer and mail to members from Universityof Alabama office.
Forward Membership Directory updates by email to Webmaster for website on a quarterly basis.
Set of labels of past year members who have not yet renewed to President of Academy for follow-up.
Mail printout of directory to all officers and trustees.
Update directory as new memberships are recorded. Mail printout of directory to members who make a request.
Notify subscription services of upcoming year's dues cost. Most of these will send a request with a company form. One Academy form has been designed to supply the necessary information to all companies.
Type minutes of business meetings for Secretary of the Academy.
Process orders for back issues of The Accounting Historians Journal and The Accounting Historians Notebook. Large orders should be limited to a service with tracking capabilities.
Process claims for missed issues of publications.
1. Check to be sure that claimant was a member.
2. Check the copy of address labels for the issue(s) claimed and ask member to re-check if their name appears on the mailing list.
3. Contact the Academy officer who holds supply of needed issue(s) with request to send directly to claimant or to administrative assistant for forwarding.
4. Post to record the name of person or institution making claim, issue shipped, and date shipment was made.
Secure meeting rooms for Academy's August meeting held in conjunction with the American Accounting Association meeting.
1. Contact Administrator of American Accounting Association in January to see if American Accounting Association will make rooms available at their headquarters hotel. Otherwise, the Academy must make its own arrangements.
2. Rooms are needed for 1) Officers and Trustees meeting, 2) Past Presidents' dinner, and 3) membership reception.
3. Announce at the Spring Officers and Trustees meeting the location of the Academy's August meeting.
Carry out other appropriate duties as requested by the President.

EDITOR, ACCOUNTING HISTORIANS JOURNAL
Tasks, Duties and Responsibilities

Responsible for administration of the journal:
1. Select members of Editorial Board.
2. Establish record-keeping system for manuscripts.
3. Write letter of acknowledgement to authors.
4. Review each new manuscript for readiness and suitability for journal. Write rejection letter with explanations if manuscript is rejected at this stage.
5. Select external reviewers (both editorial board members and ad hoc reviewers) appropriate for manuscript. Send manuscript to reviewers with review instructions and forms.
6. Maintain a timely and constructive review process. Correspond with authors and reviewers.
7. If desired, develop topics for invited articles, identify potentially suitable authors, and invite these authors to prepare manuscripts on the suggested topics.
8. Assemble accepted manuscripts to be sent to publisher.
9. Proofread galleys and ensure that authors do the same.
10. Prepare annual report for the annual business meeting.
11. Solicit manuscripts at professional meetings and through other contacts.
Responsible for promotion of journal:
1. Arrange and oversee reciprocal listing of table of contents with other journals.
2. Prepare informational announcements and invitations for manuscripts to be sent to other journals for insertion.
3. Prepare flyers for distribution at regional and national meetings.
4. Encourage historical research in accounting through appropriate means.
Report to the Vice-President - Communications on a quarterly basis.

EDITOR, ACCOUNTING HISTORIANS NOTEBOOK
Tasks, Duties and Responsibilities

Publish the Notebook twice a year.
Arrange for Academy activities and deadlines to appear in the newsletter. Among the activities and deadlines to be included are:
1. The President's message in the Fall and Spring newsletters.
2. Minutes of annual and mid-year business meetings.
3. Announcements of candidates for office in the Academy and elected officers.
4. Bylaw changes.
5. Any committee reports as deemed necessary by the Academy's leadership.
Arrange for other types of articles, book reviews, or other types of materials to be included as space and demand allow.
Arrange for the printing and distribution of the newsletter.
Arrange for mailing of the newsletter.
Correspond with subscribers who fail to receive or want replacement copies.
Maintain an archive of back issues.
Report to the Vice-President - Communications on a quarterly basis.

EDITOR, BOOK REVIEW
Tasks, Duties and Responsibilities

Submit and select books for review.
Make arrangements for book reviews and publish them in the Accounting Historians Journal.
Report to the Editor of Accounting Historians Journal on a quarterly basis.

EDITOR, MONOGRAPHY SERIES
Tasks, Duties and Responsibilities

Solicit and select monographs.
Publish monographs of historical significance.
Correspond and work with publishing and financing sources.
Report to Vice-President - Communications on a quarterly basis.

EDITOR, CLASSIC SERIES
Tasks, Duties and Responsibilities

Select volumes for publication.
Publish volumes of historical classics of lasting importance.
Correspond and work with publishing and financing sources.
Report to the President on a quarterly basis.

WEBMASTER
Tasks, Duties and Responsibilities

Maintain the Academy's homepage on the Internet web, including:
1. Ensuring uninterrupted access to the Academy's homepage.
2. Receiving submitted materials from officers, membership, and others for posting to the homepage.
3. Placing the updated membership directory on the home page.
4. Responding to membership related to the homepage via e-mail.
5. Considering enhancements and extensions to the Academy's homepage.
Report annually to the Vice-President - Communications and to the membership at the annual business meeting.

DIRECTOR, ACCOUNTING HISTORY RESEARCH CENTER (GA)

Tasks, Duties and Responsibilities

The overall purpose of the Accounting History Research Center (AHRC) is to stimulate interest in and knowledge of the history of accounting. Given accounting's role in the current business environment and the rapid expansion of this role, a better understanding can be achieved through programs of research, education and services to historians conducting research into the discipline.
Some specific responsibilities of the Center are to:
1. Assemble printed work, audio, and video collections of useful and relevant historical materials.
2. Maintain a situs for the collection.
3. Encourage the donation of personal papers of outstanding accountants.
4. Assemble all known bibliographies of accounting history sources on a worldwide basis.
5. Provide a search service to handle inquiries about accounting history.
6. Act as a clearing house for accounting research.
7. Prepare promotional materials about research and sources of information.
8. Sponsor and conduct research seminars on site and at other locations.
9. Assist visiting research scholars at the AHRC.
10. Solicit funding, if needed and authorized by Trustees.
The center is organized as a separate unit under the Academyof Accounting Historians
1. A committee of AAH Trustees will oversee the operations of the AHRC and establish policies and procedures.
2. The operating personnel shall include at least one Georgia State University faculty member who is also a Trustee of The Academy of Accounting Historians. This trustee shall be the Director of the AHRC.
Relations with Georgia State University
1. Georgia State University will provide space for the exclusive use of the AHRC that is under the control of the Director of the AHRC.
2. Georgia State University will provide bookshelves, furniture, and some supplies. The Academyof Accounting Historians will provide any additional amenities.
Establishment of an AHRC Endowment Fund within AAH
1. The AHRC shall establish an Endowment fund for the operation of the facility.
2. These funds, if any, will be held by the Treasurer of the AAH and under the control of the Director of the AHRC and Committee of Trustees. Additional operating funds may be generated from activities of the Center. Such revenue generating activities shall be determined as the Center matures.
Report to the President on a quarterly basis.

DIRECTOR, EDP AUDTING ARCHIVAL CENTER
Tasks, Duties and Responsibilities

Responsible for providing a central repository for auditing materials of interest to the membership and researchers.
Solicit auditing materials.
Report to the President on a quarterly basis.

DIRECTOR, GARNER CENTER (AL)

Tasks, Duties and Responsibilities

The purpose of the Garner Center is to serve the Academy in an administrative capacity.
Copies of the Accounting Historians Journal from 1998 onwards are housed at the Garner Center .
Report to the President on a quarterly basis.

DIRECTOR,

TAX HISTORY RESEARCH CENTER (MS)

Tasks, Duties and Responsibilities

The overall purpose of the Tax History Research Center (THRC) is to stimulate interest in and knowledge of the history of taxation. Given the role of taxation in the business environment, a better understanding can be achieved through programs of research, education and services to historians conducting research in the area of taxation.
Some specific responsibilities of the Center are to:
1. Assemble printed work, audio, and video collections of useful and relevant historical materials.
2. Maintain a site for the collection.
3. Encourage the donation of tax history materials.
4. Provide a search service to handle inquiries about tax history.
5. Act as a clearinghouse for tax research.
6. Prepare promotional materials about tax research and sources of information.
7. Sponsor and conduct research seminars on site and at other locations.
8. Assist visiting research scholars at the THRC.
9. Administer research grant program for scholars.
10. Solicit funding, if needed and approved by Trustees.
The center is organized as a separate unit under the Academyof Accounting Historians . A committee of AAH Trustees will oversee the operations of the THRC and establish policies and procedures.
Relations with the Universityof Mississippi
1. The Universityof Mississippi will provide space for the exclusive use of the THRC that is under the control of the Director of the THRC.
2. The Universityof Mississippi will provide bookshelves, furniture, and some supplies. The Academyof Accounting Historians will provide any additional amenities.
Establishment of an THRC Endowment Fund within AAH
1. The THRC shall establish an Endowment fund for the operation of the facility.
2. These funds, if any, will be held by the Treasurer of the AAH and under the control of the Director of the THRC and Committee of Trustees. Additional operating funds may be generated from activities of the Center. Such revenue generating activities shall be determined as the Center matures.
General Responsibilities
1. Serve as a resource base for researchers to enhance tax history and tax research.
2. Serve membership by holding workshops, seminars, and other functions.
3. Provide a central repository for archival materials in the tax area.
4. Report to the President on a quarterly basis.

DIRECTOR,

VIDEOTAPE LIBRARY CENTER (MS)

Tasks, Duties and Responsibilities

Provide a central repository for accounting videotapes and other media resources of interest to the membership and researchers.
Solicit accounting tapes and media resources.
Report to the President on a quarterly basis.

EDUCATION COMMITTEE
Tasks, Duties and Responsibilities

Develop and coordinate educational programs and conferences, which will promote accounting history within the academic community consistent with guidelines and objectives of the Academy.
Assemble and disseminate materials that foster the integration of history into accounting curriculum, and other charges as determined by the President.
Consider ways of integrating history into the accounting curriculum other than the assembly and dissemination of materials.
Report to the Vice-President-Conferences and Partnerships on a quarterly basis.

ENDOWMENT COMMITTEE
Tasks, Duties and Responsibilities

Establish funding sources necessary to support the Academy's scholarly and research programs and special activities.
Report to the Vice-President-Communications on a quarterly basis.

FINANCIAL ADVISORY COMMITTEE
Tasks, Duties and Responsibilities

Counsel and advise the Academy's Treasurer and the Board concerning the Academy's financial management.
Provide advice to the Academy's Treasurer and the Board concerning the need for, feasibility, and timing of a dues increase.
Determine if the dues can be assessed as part of the registration fee for the annual research conference.
Report to the Vice-President – Communications on a quarterly basis.

HOURGLASS AWARD COMMITTEE
Tasks, Duties and Responsibilities

Solicit and review resumes of candidates for the Hourglass Award and submit recommendations to the President regarding the recipient of the award.
Report to the President no later than September of each year.

LIFE MEMBERSHIP COMMITTEE
Tasks, Duties and Responsibilities

Evaluate submissions of candidates for life membership in the Academy.
Make a recommendation concerning new life memberships to the Board of Trustees

MEMBERSHIP COMMITTEE
Tasks, Duties and Responsibilities

Formulate and implement ways to enroll new individual and institutional members in the Academy through contact with academics, practitioners, and institution libraries.
Report to the Vice-President- Conferences and Partnerships on a quarterly basis.

NOMINATIONS COMMITTEE
Tasks, Duties and Responsibilities

Identify and nominate potential candidates for key positions.
Report to the President and the Board of Trustees no later than October of each year.

PROGRAM COMMITTEE, ANNUAL CONFERENCE
Tasks, Duties and Responsibilities

Determine in consultation with the Officers and Trustees the theme and location of the conference.
In consultation with the Officers and Trustees, agree on suitable hotel and related matters.
Prepare and publish a call for papers, read and evaluate papers, and arrange paper and plenary sessions.
Prepare a conference announcement and publicize.
Prepare Proceedings, registration packets, name tags, CPE forms, and other materials necessary for the conference..
Receive, acknowledge and record all applications for attendance at Conference, and all other funds received.
Report to Officers and Trustees after the Conference (including a financial report).

PUBLIC RELATIONS COMMITTEE
Tasks, Duties and Responsibilities

Enhance awareness of the Academy and its activities and enlist the assistance of key persons at American Accounting Association national and regional meetings in distributing Academyof Accounting Historians materials.
Staff the Academyof Accounting Historians booth at the Academyof Accounting Historians annual meeting.
Conduct the silent book auction at the annual Academyof Accounting Historians research conference.
Report to the Vice-President – Conferences and Partnerships on a quarterly basis.

REGIONAL PROGRAMS AND CONTINUING EDUCATION COMMITTEE
Tasks, Duties and Responsibilities

Serve as liaison with other organizations with an interest in accounting history, such as regional American Accounting Association meetings.
Arrange for review of accounting history papers submitted to programs of other organizations.
Develop and coordinate continuing education programs in conjunction with other meetings.
Report to the Vice-President – Conferences and Partnerships on a quarterly basis.

RESEARCH COMMITTEE

Tasks, Duties and Responsibilities

Encourage accounting history research, identify possible topics, identify sources of funding, and evaluate proposed research projects, and other such charges as determined by the President.
Report to the Vice-President - Communications on a quarterly basis.

RICHARD G. VANGERMEERSCH MANUSCRIPT AWARD COMMITTEE
Tasks, Duties and Responsibilities

Prepare and publicize announcement for the award.
Encourage submissions of manuscripts.
Select the outstanding manuscript annually using established guidelines.
Present the award at the annual Academyof Accounting Historians research conference, and arrange for the manuscript to be considered for publication in the Accounting Historians Journal.
Report to the Vice-President – Communications on a quarterly basis.