Matters of Department Governance and Related Procedures | Department of Accounting Handbook – College of Business Administration | Kent State University

Matters of Department Governance and Related Procedures

This document is the approved Handbook of the Department of Accounting. It states as clearly as possible the policies, regulations, and procedures by which the Department is governed and operates. It is expected that the guidelines will be applied on a fair and equitable basis. University, College of Business Administration, and Graduate School of Management policies, regulations, and procedures, and any applicable Collective Bargaining Agreement take precedence if they are in conflict with those of the Department.

Amendments may be proposed by any tenured or tenure-track faculty member or the Chairperson to be placed on a meeting agenda of the Department of Accounting Faculty Advisory Committee (FAC) or to be considered from the floor of a FAC meeting. Amendments developed and approved by the FAC will be presented to the Department faculty at a meeting of the Department faculty. Amendments will be voted on at the meeting following the one at which it is first proposed or in a mail-ballot commencing not less than one week after such meeting with all ballots to be received not more than two weeks later in order to be counted. A two-thirds majority of the tenured and tenure-track Department faculty is necessary to approve an amendment.

The Department of Accounting organization will be composed of the Department of Accounting Faculty, the Department of Accounting Faculty Advisory Committee, the Department of Accounting chairperson, standing committees, special and ad hoc committees, and administrative assignments. This Handbook article discusses the process and governance issues for each position or committee. The Department of Accounting also has representatives on various College of Business Administration/Graduate School of Management committees and subcommittees. This article discusses the selection or recommendation for each representative. This article also discusses operation and governance issues for the Department of Accounting professional development, discretionary funds, and the Accounting Advisory Council.

  1. Department of Accounting Faculty

    The Department of Accounting Faculty is composed of all tenured and tenure track faculty. Full-time term faculty are ex-officio (nonvoting) members of the Department of Accounting Faculty. Meetings will be convened, as needed, by the Department Chairperson, normally with at least one week's notice of the meeting and the agenda. At least one meeting will be held each Fall and Spring Semester. Meetings also may be convened at the request of one-third of the tenured and tenure-track faculty. A simple majority of the tenured and tenure-track faculty not on leave, including the Department Chairperson, constitutes a quorum for Department meetings. A simple majority vote is required to approve all Department actions and motions unless otherwise stipulated in this Handbook.

    The Department of Accounting chairperson serves as chair of the meetings and is responsible for preparing the minutes. The approved minutes of these meetings are to be distributed to Department faculty and the Dean of the College of Business Administration (CBA)/ Graduate School of Management (GSM).

  2. Administrative and Service Positions

    1. Department Chair

      The Department Chairperson is selected in accordance with procedures contained in the Collective Bargaining Agreement. The Chairperson is the chief executive officer of the Department and is expected to seek the advice and counsel of the FAC and to work in close cooperation with FAC members. The primary responsibility of the Chairperson is to provide academic leadership to the Department. The Chairperson has the responsibility and carries authority for such matters as the direction and supervision of the budget and personnel in the Department, conducting all necessary business for the Department, recommending all personnel actions to the Dean of the CBA and GSM, interpreting the needs of the Department to the Dean, recommending program and course offerings and changes, determining course and workload assignments, enforcing all College and University policies, regulations, and procedures, and performing such other assignments as may be assigned by the Dean.

    2. Assistant to the Chair

      An Assistant Department Chairperson may be appointed by the Department Chairperson after consultation with the FAC and the Dean. The Assistant Chairperson should hold a tenured or tenure-track accounting faculty position at the time of appointment. The length of the appointment should not exceed the end of the term of the Chairperson. Reappointment as Assistant Chairperson is possible after consultation with the FAC and the approval of the Dean.

      The normal responsibilities of the Assistant Chairperson will be specified prior to appointment or reappointment. Significant changes in these normal responsibilities should be made only after consultation with the FAC. The workload equivalent of the administrative responsibilities of the Assistant Chairperson will be set prior to appointment or reappointment, or when significant changes in normal responsibilities are made. Administrative Assistant may be appointed by the Department Chairperson after consultation with the FAC and approval of the Dean. The Administrative Assistant may hold a non-tenure-track term appointment to the faculty or an administrative position approved through appropriate University processes. Reappointment to this position will be determined in accord with University policies and procedures for type of position held. The normal responsibilities of the Administrative Assistant will be established prior to appointment or reappointment; significant changes in normal responsibilities should be made only after consultation with the FAC.

    3. Additional Administrative Appointments

      The Department Chairperson may assign certain administrative responsibilities to Department faculty after consultation with the FAC. The following administrative assignments will be handled by the Department Chairperson or will be made annually by the Department Chairperson after FAC consultation. Administrative assignments other than those listed below may be made by the Department Chairperson after FAC consultation. Workload equivalency for other administrative assignments is covered in Handbook section II.5.

      1. The Coordinator of Introduction to Financial Accounting is responsible for coordinating all offerings of ACCT 23020, Introductory Financial Accounting, and the supervision of all doctoral students and part-time instructors assigned as laboratory assistants or instructors.
      2. The Coordinator of Introduction to Managerial Accounting is responsible for coordinating all offerings of ACCT 23021, Introductory Managerial Accounting, and the supervision of all doctoral students and part-time instructors assigned as laboratory assistants or instructors.
      3. The Internship Coordinator is responsible for the Department's Accounting Internship program. The Internship Coordinator will maintain records of all students who apply for internship, all firms who interview for internships, and all internship placements. A report on internship placements for each Fall, Spring, and Summer term will be submitted to the FAC. Papers written for these courses shall be maintained for a minimum of five years.
      4. The Advisor to Student Organizations is responsible for advising all student organizations supported by the Department of Accounting, including the Accounting Association, Beta Alpha Psi chapter, Student IMA Chapter, the Student Chapter of the Ohio Society of CPAs, and other organizations which may be organized. The Advisor to Student Organizations is responsible for ensuring that student activities are coordinated with other Departmental activities, that student activities are carried out in a professional manner, that student activities meet requirements established by the national organizations of which they are chapters, and that the Department chair is kept informed of the financial affairs of the organizations.
      5. The M.S. in Accounting Coordinator is responsible for recruiting, admission, and advising students in the M.S. in Accounting program. The M.S. in Accounting Coordinator will make recommendations concerning curriculum matters and admission to the Graduate Studies Committee and will make recommendations about needed course offerings to the Department chairperson.
      6. The Ph.D. Coordinator is responsible for recruiting, admission, advising, and other duties required by the Graduate School of Management concerning students in the Ph.D. program in business administration with a major of accounting. The Ph.D. Coordinator will make recommendations concerning curriculum matters and admission to the Graduate Studies Committee, will collect and provide information for the annual review of Ph.D. students to the Graduate Studies Committee, will maintain a posted list of Ph.D. students and their status in the program, and will make recommendations about needed course offerings to the Department chairperson.
      7. The Scholarship Coordinator is responsible for disseminating information about available scholarships in the Department and from professional accounting organizations, collecting information from student applicants, and making recommendations to the donors and the Department chairperson of scholarship recipients.
      8. The Library Representative is responsible for all relations with University Libraries concerning collections and the expenditures of funds designated for Departmental purposes.
    4. College of Business Administration Representatives

      The Department of Accounting has several representatives as members of College of Business Administration/Graduate School of Management committees. The selection or recommendation of some representatives is specified as described below. In all other situations, the selection or recommendation shall be made by the Department Chairperson after consultation with the FAC.

      1. The College Curriculum Committee member is elected by the members of the Department FAC from among the members of the UCC for a two-year term in the years specified by the College of Business Administration.
      2. The Graduate Council member and Graduate Council alternate member are recommended by the Department Chairperson to the Dean of the Graduate School of Management following the recommendation of the Graduate Studies Committee and consultation with the FAC.
      3. The Ph.D. Subcommittee of the Graduate Council member is recommended by the Department Chairperson to the Dean of the Graduate School of Management following the recommendation of the Graduate Studies Committee and consultation with the FAC.
      4. The MBA Subcommittee of the Graduate Council member is recommended by the Department Chairperson to the Dean of the Graduate School of Management following the recommendation of the Graduate Studies Committee and consultation with the FAC.
      5. The Computer Liaison to the College of Business Administration is assigned by the Department Chairperson after consultation with the FAC.
  3. Department Committees

    The standing Department committees are the Academic Grievance Committee, the External Relations Committee, the Graduate Faculty Committee, the Graduate Studies Committee, and the Undergraduate Curriculum Committee. The membership of standing committees will be determined by the Department Chairperson after FAC consultation unless specified by Department, College or University policies and procedures. The Department Chairperson should submit a list of proposed committee and service assignments for the following academic year for FAC consultation at one of the last two FAC meetings in the Spring semester. Also, the FAC should select the CAC representative and the Graduate Studies Committee should select its chairperson, GSM Council representative and alternate, and MBA and PhD Subcommittee representatives for the following academic year by the end of Spring semester. The goal is to provide information needed during the Summer in determining faculty workloads for the following academic year. Necessary revisions in committee and service assignments after the academic year begins will be made by the Department Chairperson after consultation with the FAC (and the Graduate Studies Committee for assignments that it selects). All committee reports are submitted to the Department chairperson who will consult with the FAC except when specified otherwise by University policy or the CBA.

    1. The Faculty Advisory Committee (FAC)

      The FAC is the primary advisory and recommendatory body to the Department Chairperson on academic matters which are central to the Department’s mission.  According to the tenure-track Collective Bargaining Agreement (Article VI, Section 3B), such matters include, but are not limited to, the following:

      • Issues concerning reappointment, tenure, promotion and dismissal;
      • Appointment of new faculty, including issues of rank and salary parameters;
      • Review of full-time non-tenure track faculty;
      • Allocation or re-allocation of faculty positions and academic staff positions including new and vacant positions;
      • Program development, restructuring, and/or discontinuance;
      • Evaluations relating to faculty salary increases and other salary adjustments, when and if applicable;
      • Departmental planning and budget priorities, including review of requests for new finding and allocation of discretionary resources;
      • Faculty professional improvement, research and other leaves;
      • Procedures for the establishment, review and appropriate revision of the academic unit handbook;
      • Issues relating to the advising and retention of students;
      • Insuring that instructional standards are followed; and
      • Insuring that class and other duties of Faculty members are met.

      Currently, the FAC consists of all tenured and tenure-track faculty members of the Department.

      The tenure-track Collective Bargaining Agreement (TT-CBA) provides that the faculty of the Department insure that Regional Campus (RC) faculty are appropriately represented on key Department and College committees, including but not limited to the FAC, the CAC, the RTP Committee, Search Committees, Review Committees, and committees considering curriculum, department or college policy, instructional standards, and program development (Article VI, Section 6A of the TT-CBA).

      The TT-CBA also provides that the tenured and tenure-track faculty of the Department shall decide whether and to what extent full-time non-tenure (NTT) track faculty shall be represented on the FAC (Article VI, Section 3A of the TT-CBA).  The TT-CBA encourages departments with five or more full-time non-tenure track faculty to elect at least one representative of the full-time, NTT faculty to the FAC.  If the Department elects to include NTT faculty as members of the FAC, these members shall not participate in deliberations and vote on personnel matters regarding tenure track faculty.

      The FAC is chaired by the Department Chairperson who is responsible for preparing the minutes. The approved minutes of these meetings are to be distributed to Department faculty and the Dean of the College of Business Administration (CBA)/Graduate School of Management (GSM). The FAC will meet at least once each month in September, October, November, February, March, and April. Additional meetings will be scheduled as needed or as specified in the CBA. Agenda items may be submitted by faculty prior to any meeting or introduced during a meeting.  A simple majority of the FAC constitutes a quorum. The FAC will select one of its members each year to serve as the Department representative to the College Advisory Committee (CAC). The FAC may meet in the absence of the Department chairperson as specified in the Collective Bargaining Agreement.

    2. The Graduate Studies Committee (GSC)

      The Graduate Studies Committee (GSC) consists of at least four faculty members. The Ph.D. Coordinator and the MS in Accounting Coordinator are automatically members of the GSC. At least one member of the GSC will be a faculty member having a graduate faculty status of associate member as determined by the Graduate School of Management. A majority of the members will have graduate faculty status of full member as determined by the Graduate School of Management. The GSC will elect its committee chair from among the members with the graduate faculty status of full member as determined by the Graduate School of Management. The committee chair will send minutes of all meetings to all Department faculty members with graduate faculty status. The GSC will select one of its members to be recommended to serve on the Graduate School of Management (GSM) Council and another of its members to be recommended to serve as an alternate to the GSM Council. The GSC will also recommend faculty to serve on the MBA Subcommittee and Ph.D. Subcommittees of the Graduate Council. The Department Chairperson is also a GSM Council member by College policy. The GSC will serve in various roles concerning graduate programs of the Department of Accounting including Ph.D. Comprehensive Examination Committee, Ph.D. Review Committee, Ph.D. Admission Committee, M.S. in Accounting Committee, and M.S. in Accounting Admission Committee, unless such committees are separately constituted as special committees for that academic year. A non-voting M.S. in Accounting student member will be appointed to meet with the Graduate Studies Committee when it is serving as the M.S. in Accounting Committee.

    3. The Undergraduate Curriculum Committee (UGCC)

      The Undergraduate Curriculum Committee (UCC) will consist of at least three faculty members. The UCC will elect its committee chair. The UCC will make a recommendation to the Department FAC on all matters affecting the undergraduate accounting curriculum. The UCC vote will be reported in all requests for curriculum change. The committee chair will send minutes of all meetings to all members of the Department faculty, including ex-officio members. The FAC will elect one of the UCC members to serve as the Department representative on the College of Business Administration Undergraduate Curriculum Committee.

    4. Student Academic Complaint Committee

      The Academic Grievance Committee consists of three faculty members who will carry out responsibilities required under University policy concerning academic grievances by students. The committee chair will be designated by the Department chairperson.

    5. External Relations Committee

      The External Relations Committee consists of three faculty members, one of whom will be the Department chairperson, who will carry out duties related to external relations including interaction with the Accounting Advisory Council, offerings of continuing education courses, and relations with alumni and professional accounting organizations. The committee chair will be designated by the Department chairperson.

    6. Graduate Faculty Committee

      The Graduate Faculty Committee consists of all faculty members having a graduate faculty status of full member as determined by the Graduate School of Management. The Graduate Faculty Committee makes recommendations concerning the graduate faculty status of faculty members. The Department Chairperson reports the results of the Graduate Faculty Committee recommendation and vote as part of the Chairperson's required recommendation to the Dean of the Graduate School of Management.

    7. Reappointment, Tenure, and Promotion (RPT) Committee

      The policies and procedures which govern the Department’s Ad Hoc Reappointment, Tenure and Promotion (RTP) Committee are included in University Policy.  Procedural and operational guidelines for this committee are provided annually by the Office of the Provost.  This committee reviews materials relevant to the professional performance of faculty who are candidates for reappointment, tenure, or promotion in rank, and to make recommendations to the Chair on each of these personnel decisions.  The recommendations of this committee and the Chair, together with the materials assembled for the committees are forwarded to the Dean of the College.

    8. Other Ad Hoc Committees

      Special and ad hoc committees, and their membership, will be established and members appointed as needed by the Department Chairperson subject to FAC consultation. Special and ad hoc committees will be established as necessary for purposes such as faculty recruiting. Committees also can be requested by any tenured or tenure-track faculty member by placing the request on the agenda for a Department FAC meeting or making a motion from the floor of such a meeting. A simple majority vote is required to recommend establishment of a committee requested by a faculty member.

  4. Accounting Advisory Council

    An Accounting Advisory Council constituted of accountants from public accounting, industry business enterprises, governmental organizations, and not-for-profit organizations will be maintained to advise the Department Chairperson and faculty on policy matters, programs, alumni relations, and such other matters as deemed appropriate. Normally members of the Council should be at the partner level in public accounting or controller or other comparable levels in other organizations.

    The Accounting Advisory Council may be divided into subcommittees to operate more efficiently and effectively. Subcommittees would provide advice on specific areas, e.g., curriculum and degree programs, external and outreach programs, fund-raising, etc. Subcommittees normally would meet at least once per year to discuss relevant business and/or plan for activities for the next year.

    Two full council meetings will normally be held, one in the Fall and one in the Spring. The Department Chairperson will make arrangements for the meetings and schedule additional meetings as needed. Department faculty are invited to submit agenda items for the meetings and to attend and participate in the meetings.