ARTP Department of Accounting

College of Business & Economics
Department of Accounting
Date Approved: July 2018

 

Confidentiality of Personnel Deliberations

Composition of Departmental Personnel Committees (Probationary and Temporary Appointment, Retention, Tenure, and Promotion, and Evaluation of Temporary, Probationary and Tenured Faculty)

Composition of Departmental Personnel Committees

The department annually elects 2 personnel committees.

The probationary and tenured faculty members of the department or equivalent unit shall elect a peer review committee(s) of tenured faculty members. When there are insufficient eligible members to serve on the peer committee, the department shall elect members from a related academic discipline(s).

(The Committees, as a whole, must take responsibility for the following tasks: Probationary Appointment; Temporary Appointment; Retention, Tenure and Promotion; Range Elevation; Evaluation of Temporary Faculty; Evaluation of Probationary Faculty; Evaluation of Tenured Faculty (Post-Tenure review); Evaluation for Request to Emeritus status; and Collaboration on the Development of Individual Professional Plans. It is required that each unit indicate below which Committee is responsible for each of these tasks.)

Committee Titles and Responsibilities

Number of Members

(at least 3; all tenured full time)

(Indicate if must be (full) professor rank)

Number of Alternates

(1 or more; all tenured full-time)*

(Indicate if must be (full) professor rank)

Faculty Affairs

Committee A

See additional

3 Full Professors Plus Department Chair (Ex-Officio) 1 to 3 Full Professors

Faculty Affairs

Committee B

See additional

3 Members Plus Department Chair (Ex-Officio) 1 to 3 Members

Department Search Committee

See additional

4 Full time Tenured faculty members (1 Probationary Faculty member may be elected) 1 to 3 Members

Additional:

Department Chair will write a separate report for evaluations completed by FAC A and B committees.

Faculty Affairs Committees A and B

Department Search Committee

1) STRUCTURE

    The Department Faculty Affairs Committee A shall consist of 1) three tenured full professors elected by the full-time

    faculty of the Department plus 2) the department chair.

    The Department Faculty Affairs Committee B shall consist of 1) three tenured full or associate professors elected

    by the full-time faculty of the Department plus 2) the department chair.

    The Department Search Committee shall consist of four tenured full or associate professors elected by the full-time

    faculty of the Department (one probationary faculty may serve on the search committee with Presidents approved).

    The Department Chair will serve as a non-voting member of the FAC A and B committees. If elected, the

    Department Chair will be a voting member of the Search Committee.

    Each of these Committees shall elect its own chairperson. The elected chairperson of each Committee shall
    serve as a secretary of the Committee. The term of membership for each Committee shall be one year, beginning
    with the first meeting of the fall semester. All those on the ballot of each Committee who are not elected will

    be considered alternates, in rank order according to votes received.

    All probationary and tenured faculty unit employees including those participating in the Faculty Early Retirement Program
    who are teaching during the semester in which the election takes place shall be eligible to vote in the election for
    members of the Department Faculty Affairs Committee A and B. There shall be at least two names on the ballot for each
    position to be filled. Faculty members from outside the Department shall be candidates if necessary. The election shall
    take place within the first two weeks of the fall semester. Members serving on College Faculty Affairs Committee are not
    eligible to serve on the Department Faculty Affairs Committee A only; they can serve on the Department Faculty Affairs

    Committee B.

2) THE CHARGE TO THE DEPARTMENT FACULTY AFFAIRS COMMITTEE A:

  1. To make recommendations to the College Faculty Affairs Committee on promotion, retention and tenure matters of all full-time faculty unit employees. In such matters, all motions are to be placed in the affirmative and recommendations shall be by majority vote of the committee.
  2. To collaborate with faculty in the preparation of individual professional plans.
  3. To make recommendations to the appropriate administrator(s) regarding the 5-year review and evaluation of the performance of tenured faculty.
  4. To make recommendations to the appropriate administrator(s) regarding annual evaluation of the Department Chair.
  5. To handle such other matters as are mandated to this Committee by the current Agreement between the Board of trustees of the California State University and the California faculty Association and other duly constituted academic authority, including assurance that the Department will make positive efforts to comply with the letter and spirit of the non-discrimination policies of the University.
  6. To develop and recommend personnel policies and procedures to the Department.
  7. To handle other matters that are related to faculty welfare, including assurance that the Department will make positive efforts to comply with the letter and spirit of the non-discrimination policies of the University.

3) THE CHARGE TO THE DEPARTMENT FACULTY AFFAIRS COMMITTEE B:

  1. To make recommendations to the appropriate administrator(s) regarding retention of all temporary faculty unit employees. In such matters, all motions are to be placed in the affirmative and recommendations shall be by majority vote of the committee.
  2. To make recommendations to, or to be consulted by the Department Chairperson, regarding the review and evaluation of the performance of presently employed temporary faculty members.
  3. To make recommendations to the appropriate administrator(s) concerning the evaluation of temporary faculty for Range Elevation.
  4. To make recommendations to the appropriate administrator(s) regarding the appointment of full-time probationary faculty members.
  5. To handle such other matters as are mandated to this Committee by the current Agreement between the Board of trustees of the California State University and the California Faculty Association and other duly constituted academic authority, including assurance that the Department seeks to achieve the short and long range equity and diversity goals of the University.

4) THE CHARGE TO THE DEPARTMENT SEARCH COMMITTEE:

  1. To solicit and review applications for full time tenure track faculty candidates.
  2. To arrange for online interviews of qualified candidates, as defined by departmental and College standards.
  3. To arrange campus visits for candidates who meet department needs identified in Step 2, in conjunction with the dean.
  4. To make recommendations to the appropriate administrator(s) regarding extending offers to full time faculty candidates.

Eligibility for Committee Service and Balloting

Recruitment of Probationary Faculty

Appointment of Probationary Faculty

Personnel Action Files

Individualized Professional Plans

Additional:

The department Faculty Affairs Committee A will be responsible for collaborating with faculty in the preparation of individual professional plans.

Eligibility for Tenure and Promotion

Area of Specialization Terminal Degree
All Accounting Areas Doctorate in Accounting or Business Administration, option in Accounting
Also for Tax Accounting See in lieu statement

Additional:

In Lieu Statement for Tax Accounting

To be eligible for tenure the Ph.D. or DBA is required with the following exception:

An individual whose teaching specialty is tax accounting can also be eligible for consideration if the individual:

    a)  Specified Minimum Criteria:

         1)  Has both the LL.M. in taxation degree (awarded by a law school that, at the time the degree was conferred, was

              accredited by the  American Bar Association) and the CPA certification.

              OR

              Has both the JD degree (awarded by a law school that, at the time the degree was conferred, was accredited by
              the American Bar Association) and a business or accounting master's degree with a concentration in taxation, and

              has passed a State Bar Examination.

              AND

         2)  Has completed three years of demonstrated excellence of full-time employment in accounting at a professional

              level excluding teaching at any level.

    b)  Guidelines for Evaluating Demonstrated Excellence:

         Has a minimum of three years' experience in the preparation of Federal and State Income Tax Returns including a
         minimum of one year's experience in the review of and/or supervision of the preparation of Federal and State Income
         Tax Returns, tax compliance review and tax planning. All experience must include individuals, partnerships and
         corporations. Experience with estates and trusts will be required if appropriate for the particular candidate. Letters of
         reference will be required from tax professionals in the field attesting to the quantity and quality of the candidate's

         knowledge and expertise in the tax accounting area.

Evaluation of Permanent Instructional Faculty

Additional:

Category B: Activities considered appropriate as "scholarly and creative activities" for the discipline are:

  • Publications of refereed journal articles or research monographs (or formal acceptances);
  • Publications of non-refereed journal articles or conference proceedings (or formal acceptances);
  • Publications of scholarly books or chapters in scholarly books (or formal acceptances);
  • Publications in professional journals, magazines or newspapers (or formal acceptances);
  • Publications of short notes, comments and replies, book reviews or research working papers (or formal acceptances);
  • Presentation at conferences, faculty research seminars, or other professional meetings;
  • Service on editorial boards of scholarly or professional journals;
  • Receipt of awards, fellowships, contracts or grants for the pursuit of research or study;
  • Special appointments, such as visiting professor, lecturer or consulting activities for academic, scholarly, professional or government institutions;
  • Elected offices held in scholarly or professional societies.
The criteria used in conducting peer observation of instruction shall include, but not be limited to the evaluation of the faculty member's:
  • Technical knowledge in the subject matter,
  • Ability to convey the subject matter to the students,
  • Use of varied teaching methodologies (i.e., visual, audio, etc), and
  • Ability to engage students in the learning process.

Committee Procedures

Review of Faculty Holding Joint Appointments and of Faculty Active in Interdisciplinary Programs

Student Consultation in Academic Personnel Processes

Additional:

Student opinion surveys on instruction are mandatory in all accounting classes every semester for all faculty members (no matter the classification or rank).

Oral Testimony

Role of Department/Division/School Chair or Director

Appointment of Temporary Faculty

Evaluation of Temporary Faculty

Additional:

The Departmental policy shall conform to the College policy:

Criteria for evaluating temporary faculty shall be instructional performance and currency in the relevant field or discipline with at least satisfactory performance in teaching and instructional support duties, if assigned.

1.  Evaluation

    1.1  The student opinion survey form is mandatory in all classes every semester for all faculty including all temporary
           faculty.
    1.2  In addition to the opinion survey results from students, peer observation of instruction of temporary faculty will be
          scheduled on a regular basis, but not less than once in the academic year. The class observation reports by
          members of the Department Faculty Affairs Committee B or designees of the Department Faculty Affairs Committee
          B will be considered in evaluating instructional performance. Faculty members chosen to observe will be selected by
          the Department Faculty Affairs Committee B. Peer observation of instruction reports in the form of a memorandum to
          the faculty member being observed with a copy to his/her permanent personnel action file will be prepared subsequent
          to the class observation. The criteria used in conducting the peer observation of instruction shall include, but not be
          limited to, the evaluation of the faculty member's:  
  • Technical knowledge in the subject matter,
  • Ability to convey the subject matter to the students,
  • Use of varied teaching methodologies (i.e., visual, audio, etc), and
  • Ability to engage students in the learning process.
         The memorandum should include comments/suggestions for improvement, where applicable. The faculty member
         being observed has ten (10) calendar days after receipt of the class observation memorandum to submit a response to
         his/her permanent personnel action file addressing any issues/concerns regarding the class observation
         memorandum.
  1.3  At least two other forms of evidence pertaining to instructional performance also must be reviewed, including such
         items as course syllabi, class assignments, sample papers and exams, other instructional material, evidence of
         grading practices, and signed letters from students.
  1.4  The Department Faculty Affairs Committee B must provide an assessment of the temporary faculty's currency in the
         relevant field or discipline. in addition the following activities can be activities considered appropriate for evaluation of
         currency in the accounting include, but are not limited to the following:
  • Certificate in the field (i.e., CPA, CMA, etc.)
  • Evidence of continuing education
  • Publication in refereed and/or trade journals
  • Presentations at conferences, companies, clubs, or faculty research seminars
  • Invitations to speak/present at professional organizations
  • Research in progress, if any
  • Grants from government or private foundations
  • Relevant work experience
  • Relevant current employment
  • Relevant instructional material, including but not limited to creative ideas in syllabi, Internet assignments, research papers, team projects, etc.
  • Memberships in professional organizations, including offices held
  • Familiarity with and application of relevant software and other technological innovations in the field
  • Pursuit of additional, appropriate degrees and certifications
         Evidence of activities considered appropriate for currency in the relevant field or discipline must be submitted in a
         supplementary file prior to closure of the permanent personnel action file. In evaluating activities relating to currency
         in the relevant field or discipline, the quality and effectiveness, and not only the quantity of activities shall be the
         primary consideration.
  1.5  The Department Faculty Affairs Committee B Shall provide a written evaluation of those temporary faculty required to
         be evaluated to the Department Chair in the spring semester of the academic year. The evaluation shall be with
         respect to instructional performance and currency in the relevant field or discipline.
  1.6  The written evaluation shall be signed by the members of the Department Faculty Affairs Committee B. The faculty
         member being evaluated shall receive a copy of the evaluation, which states that the faculty member has ten calendar
         days to submit a rebuttal statement.
  1.7   Prior to the closure of the personnel file, the temporary faculty member shall be asked to update his/her personnel file,
         which may include the submission of a supplementary or working file in accord with the procedures set forth by

         College and/or department/division/school.

Consideration for Three-Year Appointments

Consideration for Range Elevation

Additional:

The Department policy shall conform to the College policy.

Review of Department Personnel Procedures

REQUEST FOR APPROVAL OF A TERMINAL DEGREE OTHER THAN A DOCTORATE

Department: Accounting

Area of Specialization: Taxation

Terminal Degree: See in lieu statement

1. Why is this degree as relevant for this position as a doctorate?

An LL.M. in Taxation degree or a law degree (JD) with a business or accounting master's degree with a concentration in Taxation is more relevant for this position than a doctorate because these tax programs heavily emphasize the legal research aspect of taxation through numerous case studies that simulate real world experiences. The ability to research the tax law, which is constantly changing, is very important and relevant requirements for this position.

2. What is the availability of a doctorate in this field?

Most Ph.D. programs emphasize accounting and business disciplines other than taxation (finance, marketing, business administration, etc.). Accounting is broadly defined to include research into financial reporting, managerial accounting, auditing, accounting information systems and tax accounting. Since the Ph.D. programs do not place a great deal of emphasis on taxation, the LL.M. in Taxation or the JD with a business or accounting master's degree with a concentration in Taxation are the degrees most equivalent to a doctorate in taxation.

3. Does this degree provide a faculty member with the necessary background to do research, scholarly, or creative work in the University?

Both the LL.M. in Taxation and JD with a business or accounting master's degree with a concentration in Taxation provide the faculty member with the necessary academic background in the tax laws (rules, regulations, cases, etc.) and particularly in legal tax research to do research, scholarly, or creative work in the University.

4.  Is there a requirement of the specialized accrediting agency related to terminal degrees of faculty in the department? If so, what is that requirement?

No

5.  What are the educational requirements for similar positions at comparable campuses? Please identify the campus and provide a copy of their relevant policies.

Similar positions at comparable campuses are requiring a JD, MBA or MS in Taxation.