One tenure decision has been made since the last Peer Review Team visit. Dr. Pamela Smithwas promoted from assistant pr<strong>of</strong>essor to associ<strong>at</strong>e pr<strong>of</strong>essor.Criteria guiding the development <strong>of</strong> intellectual contributions, particip<strong>at</strong>ing and supportingst<strong>at</strong>us, and academic and pr<strong>of</strong>essional qualific<strong>at</strong>ions<strong>The</strong> criteria for these standards are developed <strong>at</strong> the College <strong>of</strong> Business level. <strong>The</strong> Department<strong>of</strong> Accounting does not have any independent authority for establishing any qualific<strong>at</strong>ion criteria. Somespecific criteria rel<strong>at</strong>ed to certific<strong>at</strong>ion and licensure, as noted below, are unique to accounting faculty.Much <strong>of</strong> the following discussion (in italics) is taken from the college report.Key elements <strong>of</strong> the College <strong>of</strong> Business mission st<strong>at</strong>ement guide the development <strong>of</strong> intellectualcontributions. <strong>The</strong>se elements involve the cre<strong>at</strong>ion and sharing <strong>of</strong> knowledge, taking theory to practice,combining rigor with relevance, and contributing solutions to global business challenges. Guided by thismission st<strong>at</strong>ement, and with a fairly new doctoral program, there is an emphasis upon peer- reviewed,discipline-based, academic journal articles. <strong>The</strong>re is a secondary emphasis on practitioner andpedagogical peer- reviewed journal articles. Third, the portfolio <strong>of</strong> intellectual contributions shouldinclude practitioner contributions. Finally, a global emphasis in the mission st<strong>at</strong>ement indic<strong>at</strong>es theportfolio should be represented by contributions in this area.Design<strong>at</strong>ion <strong>of</strong> Academically Qualified (AQ) requires a combin<strong>at</strong>ion <strong>of</strong> appropri<strong>at</strong>e academicdegree (terminal degree) in rel<strong>at</strong>ionship to the teaching field and development activities. <strong>The</strong> basic AQrequirement for faculty is three peer- reviewed journal articles during the most recent five years. <strong>The</strong>reare exceptions to the basic guideline. First, faculty members who teach <strong>at</strong> the master’s and doctorallevels have increasingly higher intellectual contribution expect<strong>at</strong>ions. Faculty who teach <strong>at</strong> the doctorallevel are expected to have two ranked, discipline based journal articles plus a third peer-reviewedjournal. Second, academic administr<strong>at</strong>ors with appropri<strong>at</strong>e terminal degrees can maintain their st<strong>at</strong>us <strong>of</strong>AQ with two peer-reviewed journal articles in the most recent five years or one peer-reviewed journalarticle in the most recent three years. To teach <strong>at</strong> the doctoral level these administr<strong>at</strong>ors must meetstandards <strong>of</strong> full-time faculty Third, senior lecturers, who are faculty with 4-4 teaching loads who teach<strong>at</strong> the undergradu<strong>at</strong>e level, must have <strong>at</strong> one PRJ article. To teach <strong>at</strong> the master’s degree level, thesefaculty must have one PRJ and <strong>at</strong> least one additional intellectual contribution. Fourth, for doctoralstudents, with the appropri<strong>at</strong>e 10% limit, the college follows <strong>AACSB</strong> Intern<strong>at</strong>ional Eligibility Proceduresand Accredit<strong>at</strong>ion Standards for Business Accredit<strong>at</strong>ion on pages 45-46.For Fall 2010 and Spring 2011, all AQ faculty members in the Department <strong>of</strong> Accounting either:1) had three PRJs in five years, or 2) were awarded a research degree from an <strong>AACSB</strong> accreditedinstitution in the previous five years.Pr<strong>of</strong>essionally Qualified (PQ) faculty design<strong>at</strong>ion requires a master’s degree in accounting or a JD(preferably an LLM) in tax<strong>at</strong>ion, appropri<strong>at</strong>e pr<strong>of</strong>essional experience <strong>at</strong> level <strong>of</strong> pr<strong>of</strong>essional analyst,director, owner, etc., and development activity. PQ accounting faculty must also have pr<strong>of</strong>essionalcertific<strong>at</strong>ion or be licensed to practice law. Consistent with the practice in most gradu<strong>at</strong>e accountingprograms, persons practicing in specific areas <strong>of</strong> tax<strong>at</strong>ion are preferred for teaching the specializedgradu<strong>at</strong>e tax<strong>at</strong>ion courses (e.g. Est<strong>at</strong>es and Gifts, Flow-through Entities, and Tax<strong>at</strong>ion Procedures).Criteria determining particip<strong>at</strong>ing and supporting faculty are primarily determined by UTSApolicies. A particip<strong>at</strong>ing faculty member in the College <strong>of</strong> Business actively engages in the activities <strong>of</strong>29
the school in m<strong>at</strong>ters beyond direct teaching responsibilities. <strong>The</strong>se may include policy decisions,educ<strong>at</strong>ional directions, academic advising, research, and service. <strong>The</strong> UTSA Handbook <strong>of</strong> Oper<strong>at</strong>ingProcedures (HOP) provides the basic guidelines for design<strong>at</strong>ion <strong>of</strong> particip<strong>at</strong>ing faculty in the College <strong>of</strong>Business. First, to be considered particip<strong>at</strong>ing, a faculty member must have <strong>at</strong> least a half timeappointment. Second, all tenured and tenure-track faculty are particip<strong>at</strong>ing. Third, faculty memberswho have voting st<strong>at</strong>us in the college, as defined by the UTSA HOP A.2, are considered to beparticip<strong>at</strong>ing. Fourth, currently enrolled doctoral students who are instructors <strong>of</strong> record are consideredparticip<strong>at</strong>ing faculty. All other faculty are design<strong>at</strong>ed as supporting faculty.As noted above, one faculty member entered phased retirement with the Fall 2011 semester.During the 2010-2011 academic year, the Department <strong>of</strong> Accounting has 16 tenured or tenure-trackfaculty and two non-tenure-track lecturers who are classified as particip<strong>at</strong>ing faculty.Changes in Faculty Resources or Other Rel<strong>at</strong>ed Developments Since the Last ReviewSince the last review, four faculty members have been promoted to Full Pr<strong>of</strong>essor. Oneadditional Associ<strong>at</strong>e Pr<strong>of</strong>essor is being reviewed for promotion to Full Pr<strong>of</strong>essor. One AssistantPr<strong>of</strong>essor left for another institution and was replaced by an Assistant Pr<strong>of</strong>essor with experience. OneFull Pr<strong>of</strong>essor passed away and has not been replaced. Th<strong>at</strong> position is being held open for the RamsdellChair hire. One Associ<strong>at</strong>e Pr<strong>of</strong>essor began a three-year phased retirement, with a one course reductionin teaching load for each <strong>of</strong> the next three years. At the end <strong>of</strong> the third year th<strong>at</strong> position will beavailable for recruiting a new faculty member.<strong>The</strong> Department <strong>of</strong> Accounting has been given permission to pursue a non-tenure-track facultymember who will likely be hired into a new position <strong>of</strong> Pr<strong>of</strong>essor <strong>of</strong> Practice. A candid<strong>at</strong>e has beenidentified and will likely be hired for the Fall 2012 semester. <strong>The</strong> department has also made a proposalto the Dean for an Assistant Pr<strong>of</strong>essor position with a research interest in sustainability andenvironmental accounting. This position will support a university and college them<strong>at</strong>ic. Various sources<strong>of</strong> funding for this position are now being explored.30
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