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University Policy Administration

Eastern Washington University

CBPA 701-03: Accounting & Information Systems Department Policies & Procedures

12/13/2016 by jfuxa

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PREAMBLE

The Department of Accounting and Information Systems & Business Analytics (AISBA) within the College of Business & Public Administration (CBPA) is a unit of Eastern Washington  University (EWU), a regional comprehensive public university located in Cheney and Spokane, Washington, with programs offered throughout the state and online.

The Department operates under and is governed  by its Policies and Procedures (P&P) as approved by vote of the AISBA faculty, by the CBPA Dean, and by the Chief Academic Officer, subject  to the provisions  of the EWU Collective Bargaining  Agreement (CBA 2013-2016), and the CBPA P&P (June 8, 2015).  The AISBA P&P will be revisited  and revised at least every three years and whenever the CBA is renegotiated and ratified or the CBPA P&P is substantially altered.

RELATION TO THE MANAGEMENT DEPARTMENT  (MGMT)

This document establishes basic policies and procedures that affect the operation of the AISBA department. Since AISBA and MGMT share  the business programs, when either  the AISBA or the MGMT P&P is substantially altered,  the other will be reviewed  and revised if needed  to ensure that the necessary points of continuity,  consistency, and equity are maintained.

MISSION AND STRATEGIC PLANS

  • MISSION: The AISBA department, composed of the Accounting (ACCT), Information Systems (MISC), Business Analytics (BSAN), and Business and Marketing Education  (BUED) disciplines, is committed to providing quality educational programs in a student-centered learning environment with a high quality faculty that integrates scholarship and business practices  in · order  to provide service to the region and to nurture ethical, critical, and engaged minds.

Note: BSAN was previously known  as Decision Science {DSCI).

  • STRATEGIC PLAN: The goals and objectives for the AISBA department and its programs will be met through developing and teaching a broad spectrum of courses, through scholarly activities, and through  professional  service both within and outside the university.  The goals and the specific actions related  to them are as follows:
  • GOAL 1: Offer a rigorous curriculum  in all disciplines that is both current in concept and technology and applicable  to business constituents in our region and beyond.
  • AISBA will regularly assess its curriculum and expected student learning outcomes to ensure currency, relevance, and rigor.
  • AISBA will conduct reviews of peer, competing, and aspirant programs as part of the curriculum update process.
  • AISBA will seek to address noted curricular deficiencies by updating or creating the relevant  courses or programs.
  • AISBA will encourage students to take primary responsibility for their own learning while actively supporting individualized discipline-based advising, internships, mentoring, and job placement.
  • GOAL 2: Facilitate faculty development in all disciplines to the greatest extent possible under  current funding constraints.
  • AISBA will request permission to search and hire high-quality culturally­ diverse faculty as needed  to develop and sustain  an innovative,  relevant, and rigorous  curriculum.
  • AISBA will request permission to search and hire high-quality culturally­ diverse faculty as needed to maintain  the faculty qualification  ratios specified by AACSB-International.
  • AISBA will support and encourage faculty enrichment, including productive scholarly research,  conference travel, professional  interaction and collaboration, creative  achievement, certification  and/or licensure, continuing study, professional  service, and other  forms of faculty enrichment.

DEPARTMENT CHAIR

The chief administrative officer of the academic department is responsible for coordinating and managing the department to achieve its mission and to accomplish its strategic plan.  This includes, but is not limited to, providing effective leadership by (1) representation of the department at college and university levels, (2) responsibility for fiscal and personnel management within the department including the evaluation  of faculty for retention and promotion; (3) administrative support for discipline-related instructional and faculty activities, and (4) Manage the workload  assignments and course scheduling in coordination with faculty. For responsibilities, selection  process, appointment term, compensation, and evaluation  process, see CBA 10.

COMMITTEES

Unless specified by Senate rules or university policies which supersede department policies, committee  membership is determined by faculty self-nomination or faculty nomination or department chair nomination. If faculty nominated agree to serve, all full-time faculty in the department will vote on the nominees. The faculty member  who got a majority vote will serve on the committee.

DEPARTMENTAL PERSONNEL COMMITTEE: The Departmental Personnel Committee (DPC) is discussed  in CBA 5. Only tenured associate  and full professors may serve on DPCs. Associate professors are recused from decisions involving promotion to full professor and shall be temporarily replaced by a full professor from within the department or from an affiliated discipline if no replacements are available within the department. Service terms last for three years and are staggered so that one member  normally elected each spring quarter. The chair of the committee is traditionally, but not required to be, the member  in the third year of service.

MBA CURRICULUM  COMMITTEE: The MBA Curriculum Committee (MBA) is a joint committee to facilitate the coordination of the business  programs at the graduate level. It consists of, at a minimum, two voting representatives from each of business  departments (AISBA and MGMT) and the ex-officio non-voting  MBA director. The membership of this committee  may be expanded,  at the discretion of the voting membership, to include additional voting faculty members  (including department chairs) or ex-officio non-voting administrators to assist with its tasks.  The responsibilities of this committee  include:

  1. Approving topical outlines for each of the courses  offered by the program.
  2. Reviewing completed  assessment results and summaries related  to the program  generated by the college assessment process.
  3. Benchmarking the program  relative to peer and aspirant schools and relative to community needs.
  1. Recommending changes after periodic review of the program  learning  outcomes, the prerequisites, the core and the overall structure of the program. Note: Major changes to the structure of the program must be approved by a vote of all full time faculty who have taught in the graduate business program over the three most current years.
  2. Communicating concerns to the appropriate department chairs about the coverage and pedagogy of individual  courses in the program.
  3. · Advising and assisting department chairs, the director  and the dean on non-curricular matters as requested.

UNDERGRADUATE BUSINESS CURRICULUM COMMITTEE: The Undergraduate Business Curriculum  Committee (UBC) is a joint committee  to facilitate the coordination of the business programs at the undergraduate level. It consists of, at a minimum, two voting representatives from each of business  departments (AISBA and MGMT). The membership of this committee  may be expanded, at the discretion  of the voting membership, to include additional voting faculty members (including  department chairs) or ex-officio non-voting administrators to assist with its tasks.  The responsibilities of this committee  mirror  those of the MBA committee  (see above) but are focused on the undergraduate business  core and programs. Note: Major changes to the structure of the program must be approved by a vote of all qualified full-time business faculty.

AD HOC COMMITTEES AND WORK GROUPS: These maybe created  as needed  by the department, by a discipline, or by faculty for useful purposes. When the work for which the committee was created  is completed, the committee  shall be dissolved.

ADVISORY BOARDS: These may be formed by disciplines within the departments. Members are selected  by the discipline being advised, with inputs from the Department Chair and the CBPA Dean. These members are representatives of public and community constituencies who can provide advice and support to discipline related  activities.  Operational  specifics of these boards are to be determined by the discipline and by the board itself in consultation with the Department Chair.

GOVERNANCE

Within the provisions  of the CBA, the faculty is responsible for determining curriculum, academic content, and tenure/promotion policies as well as providing the instructional activities  consistent with University policies, accreditation requirements and professional standards.

VOTING: Matters of importance to the operation and well-being of AISBA, such as changes to this P&P, will be handled  by the following voting process.  Voting will be done electronically with a one-week window so that all qualified voters  may participate. This timeline may be expedited  if absolutely necessary to meet university imposed  deadlines.  Exceptions to this process  may be made where specified by the CBA.

QUALIFIED FACULTY: Faculty eligible to vote includes tenured,  tenure  track, senior lecturers and lecturers with a halftime or greater appointment within the department. Other qualified faculty members  are those on sabbaticals, short  term medical leave and administrators with faculty appointments within the department. Faculty not qualified to vote include those not primarily assigned to the department and those within the department with less than half time appointments or on long term leave.  Quarterly faculty and faculty-in-residence are not qualified to vote.

EXPECTATIONS OF FACULTY

EXPECTATIONS:  All faculty m mbers are expected  to be in compliance at all times with:

  • Minimum faculty expectations found in Section 4 of the CBPA P&P.
  • The demands of any accreditation held by the department or discipline.

STUDENT COURSE EVALUATION: According to CBPA P&P (June 8, 2015), all faculty members are expected  to do course evaluation  in every course and every:  quarter, including summer quarter. The process for administering student course evaluations is as below:

  • Secretaries or administrative assistants prepare a  er evaluation  forms in the correct number and inserting them in open envelopes.
  • Envelopes are then placed in faculty mail box or other accessible venue.
  • Faculty give envelope to a student to administer in the classroom.
  • Faculty member must not be present during the course evaluation.
  • The student administering the evaluation places all evaluation  forms back in the envelope, seals the envelope, and signs her/his name on the seal.
  • The student then  laces the enveloP.e in a box or other place designated for collection of evaluations.
  • Usually, course evaluations can be conducted anytime in last three weeks of the guarter.

PROMOTION AND MERIT CRITERIA

Tenured  and tenure-track faculty are expected  to (1) be effective instructors as demonstrated through  a teaching portfolio and not only by a single number  calculated from the student evaluations, (2) engage in research or equivalent activities leading to professional  recognition, and (3) actively participate in public or academic service. Time frames for meeting the following requirements with respect  to FAPs may be found in CBA 7.4.2. Promotion  and merit requirements are as follows:

  • To transition from tenure-track Assistant Professor to tenured Associate Professor:

o    A teaching portfolio that demonstrates teaching effectiveness.  Course assessments and activities  undertaken in response to these assessments shall be included  in

this portfolio. The quality of the teaching portfolio will be determined by the DPC

and department chair who both make recommendations to the dean.

o    To be eligible for promotion from Assistant to Associate Professor with  tenure, the AISBA department requires that  a faculty member achieves a certain level

of intellectual contribution to his/her field. The AISBA department requires the

  • AISBA P&P Draft 3 publication  of five (5) refereed  journal articles prior to the granting of promotion and tenure. However, journal-article- equivalents (See Appendix 1) may be used to substitute for up to a maximum of two refereed  journal article publications. Thus, a candidate may elect to supplement the minimum acceptable  number  of refereed  journal articles (3) with journal-article equivalents to reach the total (5) required for promotion.

o    The candidate for promotion will be the lead author in at least one of the journal

articles. If there are more than four authors and the candidate is not the lead author (as defined by contribution), the DPC will determine whether the journal article meets the standard for intellectual contribution based on documentation provided by the candidate as to his/her contribution to the article.

o    A minimum of one service activity in any capacity for each year of the FAP period.

These may be either internal (university) or external (community or professional). External contributions must be related to the faculty member’s discipline.

  • To transition from tenured Associate Professor to tenured Full Professor:

o    A teaching portfolio that demonstrates teaching effectiveness and innovation.

Course assessments and activities undertaken in response to these assessment shall be included in this portfolio. The quality of the teaching portfolio will be determined by the DPC and department chair who both make recommendations to the dean.

o              The AISBA department requires that faculty eligible for promotion from associate to full professor offer evidence that they have maintained a certain level of intellectual  contribution to their field. The AISBA department requires the publication  of four (4) additional refereed  journal articles  prior to the granting of promotion  to full professor. However, journal-article-equivalents (See Appendix 1) may be used to substitute for up to a maximum of two refereed  journal article publications. Thus, a candidate may elect to supplement the minimum  acceptable  number  of refereed journal articles  (2) with journal-article-equivalents to reach the total (4) required for promotion.

o    The candidate for promotion  will be the lead author  in at least one of the two required journal articles.  If there  are more than four authors and the candidate is not the lead author  (defined by contribution), the DPC will determine whether the journal article meets the standard for intellectual contribution based on documentation provided  by the candidate as to his/her contribution to the article. If a student is a co-author of a journal article, the candidate must submit the article for DPC review. A published  scholarly book plus one refereed  journal article will completely meet the intellectual contribution expectations for promotion  to full professor.  A published textbook  plus two refereed  journal articles will completely meet the intellectual contribution expectations for promotion  to full professor.

o    A minimum of two service activities in any capacity for each year of the FAP period with at least one activity being in a leadership role. These may be other internal (university) or external (community or professional).  External contributions must be related to the faculty member’s discipline.

AISBA P&P Draft 3

  • To transition from Lecturer to Senior Lecturer:

o     A teaching portfolio. that  demonstrates excellent teaching effectiveness as indicated in CBA 4.6.2.

o      Maintain  AACSB qualifications if relevant.

o      The lecturer is needed for course coverage. .

  • To demonstrate Full Professor Merit in a particular area:

o      Meet the full professor merit teaching expectation in Section  4 of the CBPA P&P

o     At least  four  peer  reviewed articles during the FAP period with  a maximum of one journal-article-. equivalents (see Appendix 1) is required for Research Merit.

o     A minimum of two service activities. One should  be long term  (one year  or more) ongoing  leadership activity for each year  of the FAP term  resulting in significant internal (university) or external (community or professional) contributions is needed for Service  Merit. External contributions must  be related to the faculty member’s discipline. Significance of the contribution will be determined by the DPC and department chair.

AACSB FACULTY QUALIFICATIONS CRITERIA

AACSB adopted new standards in 2013  that superseded the old AQ/PQ designations for faculty. The following criteria are consistent with  the mission of university, college and department as well as with AACSB Accreditation Standard 15.  Faculty members not satisfying the criteria for any of the following categories will be designated as “other”. Determination of a faculty  member’s status is done  by the DPC and  department chair  in consultation with  the dean  and associate dean. The academic points  and  professional points are defined in Table 1and Table  2, respectively.

  • Scholarly Academics (SA)

o      These faculty  members “sustain currency and relevance through scholarship and related activities.” (AACSB Standard 15)

o      Initial preparation -These faculty  members normally possess a research doctorate in the teaching discipline or a closely  related field.  Those holding graduate

degrees in law or taxation also satisfy this criterion for those fields.   Faculty

members who earned a research doctorate in the teaching discipline or closely related field within the last five years hold this status. Faculty  members who attained ABD status in a research doctoral program within the last three years hold this status.

o      Sustaining activities- A minimum of 12 academic points within the most  current

five years  related to the teaching discipline or closely related field and meet one of the following conditions:

  1. Have either one  A journal  publication iri the mix of the 12 points earned,  or:
  2. Have 2 journal  publications in any category other than an A such as one B

and one C or two Cs, etc., or:

  1. Have 3 unranked journal  publications.
  • Practice Academics (PA)

AlSEA P&P Draft 3

o    These faculty members “sustain currency and relevance  through  professional engagement, interaction, and relevant activities.” (AACSB Standard  15)

o    Initial preparation- These faculty members  normally possess  a research doctorate degree in the teaching discipline or a closely related  field. Those holding graduate degrees  in law or taxation also satisfy this criterion for those fields. ·

o    Sustaining activities- A minimum of 12 academic and/or professional points within the last five years related  to the teaching discipline or closely related  field. At least 5 of these points must from academic points.

  • Scholarly Practitioners (SP)

o     These faculty members “sustain  currency and relevance  through  continued professional experience,  engagement, or interaction and scholarship related  to · their  professional backgrounds and experience.”  (AACSB Standard 15)

o    Initial preparation- These faculty members  normally possess a master’s degree at the time of hiring along with professional experience that is current and substantial in terms  of both duration and level of responsibility. Those holding graduate degrees  in law or taxation also satisfy this criterion for those fields. This professional experience must clearly be linked to the field in which the person is expected to teach.

o               Sustaining activities- A minimum of 12 academic and/or professional points within the last five years related  to the teaching discipline or closely related  field. At least 5 points must be from PRJ article(s).

  • Instructional Practitioners (IP)

o ·      These faculty members “sustain  currency and relevance  through  continued professional experience and engagement related to their professional backgrounds and experience.” (AACSB Standard  15)

o     Initial preparation- These faculty members  normally possess  a master’s degree at the time of hiring along wi’th professional  experience that is current and substantial in terms  of both duration and level of responsibility. Those holding graduate degrees  in law or taxation  also satisfy this criteria  for those fields.   This professional experience must clearly be linked to the field in which the person is expected  to teach.

o                Sustaining activities- A minimum of 12 academic and/or professional points within the last five years related  to the teaching discipline or closely related  field.

Notes:

  • Faculty who are qualified to teach MBA classes need to hold EWU graduate faculty status.
  • Recent Ph.D. granted faculty are considered SA faculty for five years after their dissertation defense.
  • ABD faculty are considered SA faculty for three years after their proposal defense.
  • Allowances are made for faculty who have administrative responsibilities. We grant 12 professional points to a full-time professional who teaches as a quarterly faculty or PTOL. By the same token, we will grant our full time faculty professional points prorated to the portion of full time they devote to administrative or professional duties. This includes dean, associate  dean, chairs, and others.
  • Business department chairs and associate dean will be considered SA by accumulating at minimum 12 points of professional and academic points with at least 5 points from peer reviewed  journal publications.

WORKLOAD & OVERLOAD: Workloads shall be handled in accord with CBA 7.7.5.  Faculty members of AISBA have a reduced  workload  with respect  to university standards due to their greater research requirement. Faculty buy-out time and course releases  that reduces teaching load will be managed by the department chair in conjunction  with the dean.  Courses of fewer than 4 credits  may be combined with other courses or course releases  to be considered equivalent to a 4-credit course.  As discussed  in CBA 7.7.7, overload assignments should be of a non-recurring nature.  The determination of overload  need is to be done by the department chair in conjunction with the dean.

Emeritus Faculty Status

Emeritus status  will be granted  to retiring  full professors by a majority vote of full-time AISBA department faculty members. The criteria  to be used are (1) achieved excellence in teaching, (2) intellectual contributions, and (3) service to the university, the college, the department, the community, and the profession  over the candidate’s entire  career in the AISBA department.

Faculty Development Fund Distribution

The AISBA department disburses faculty development money as defined by the CBA according  to the college professional  development policy. The balance of the funds remaining  will be managed by the department chair for purposes of faculty development including, but not limited to, faculty instructional training and the purchase of software and hardware. When available and appropriate, other department funds may also be 1,1sed for professional  development purposes.

Quarterly Faculty

The AISBA department hires   uarterly faculty from time to time to meet its scheduling needs. Quarterly faculty will normally have a graduate degree in the appropriate or a related  field. This degree  requirement may be waived in extraordinary circumstances if a   uarterly  faculty member has significant  recent relevant work experience.

Quarterly faculty will use a syllabus and textbook approved by the department/discipline. Their courses will meet the content, evaluation, and grading standards as expected  of full-time faculty in the relevant discipline. Full-time faculty in the relevant  discipline will review the syllabus and evaluative  materials to ensure  that the course is meeting the requirements of the discipline.  The quarterly faculty will be responsible for collecting assessment data in their courses as mandated by the chair and associate  dean.

TABLE 1 – AACSB ACADEMIC POINTS

Scholarly Contribution Points
Publication in an A journal 12
Publication in a B journal 8
Publication in a C journal 5
Publication in an unranked  journal 4
Scholarly book 3-12
Book chapter 3
Textbook, first edition · 3
Textbook, subsequent edition 1
Book review 1
Academic conference presentation (abstract or poster) 1
Academic proceedings publication 2
Non-academic presentation .5
Consulting report in the public domain 5
Other

Other activities  not listed will be submitted to the dean for discussion at the College Council. Upon agreement, the activity will be ratified and formally included in the list of scholarly  points for all departments. If the College Council is unable to reach a determination; the activity will be submitted to the appropriate DPC, and if needed subjectedto external  validation from two members of peer institutions, one selected  by the concerned  faculty member, one chosen by the dean.

Journal publications  must be peer-reviewed. The journal rank will be established by the highest ranking quoted  for the journal in any of the four lists recognized  by the CBPA. These lists are:

  • The Harzing Journal Quality List found at: http:/ jwww.harzing.com/jql.htm
  • The Australian Business Deans Council (ABDC) Journal Quality List found at:

http:/ jwww.abdc.edu.aujpagesjabdc-journal-quality-list-2013.html

  • The Association of Business Schools (ABS) Academic journal Quality Guide found at:

http:/ /www2.uhv.edujyuc/Mgt6351/ABS%20Journal%20List%202010.pdf

  • The Kalliny List as provided to the dean’s office, department chairs and faculty.

The AISBA Department shall consider  three  ranks regardless of the number of ranking in the list being used. Journal that are unranked in any of the four lists will be considered “unranked” unless they belong to a related, but non-business discipline and the author can make a case for a rank, by looking at non-business academic  journal ranking lists.

Rank A will be equivalent to A* or A in the ABDC list, 4 in the ABS list or Gold in the Kalliny list. Rank B will be equivalent to B in the ABDC list, 3 in the ABS list and Silver in the Kalliny list. Rank C will be equivalent to C in the ABDC list, 2 or 1in the ABS and Bronze in the Kalliny list.

To be counted,  journal publications  may not be in a predatory journal. See:

http:/ jchronicle.comjblogsjbrainstorm/on -predatory-publishers-a-qa-with-jeffrey-beall/47667) If for some reason a ranked  journal appears in the predatory journal list, the ranking shall prevail.

Other Considerations:

  • To be counted a paper may not have more authors than number of pages.
  • To be counted a book or a portion of a book may not be published  in a vanity press.
  • All intellectual and scholarly contribution must be relevant to the field of teaching.
  • We recognize contributions to the discipline, contribution to the practice of the discipline as well as contribution to the teaching and learning pedagogy in the discipline.
  • We do not value single authorship any differently than multiple authorship.

Publications will not be double counted  for the different steps in a five-year period. For example, suppose that a paper is presented at an academic conference, the author receives 1 point. Subsequently, the paper is published  in academic proceedings,  the author now has 2 points (not

.  3). Subsequently, if the paper is published  in a peer-reviewed B journal, the author now has 8

points (not 11). However, if the  papers published in proceedings  and in the journal are at least 30%

different, then the  paper would count both as a proceeding and as a journal  publication.

TABLE 2- AACSB PROFESSIONAL  POINTS

Points
Development and presentation of executive education program 2-4
Consulting activities that are material  in time and substance, with written  rep01t 5
Faculty  internship (3per quatter  full time) 3-12
Significant patticipation in business  professional associations 2-4
Relevant, active service  on boards of directors – Chair 5
Relevant, active service  on boards of directors -Member 2
Sustained professional work supp01ting qualified  status (pro-rated: 12=full-time for 12month) 1-12
Relevant, active service  in advisory board – Chair 2
Relevant, active service in advisory  board-Member 1
Documented continuing p1’ofessional education experience 1-2
Acquisition of certification relevant  to the teaching field (CPA, CFA, SPHR, PHR, PMP, etc.) 1-4
Patticipation in professional events that focus on the practice of business, management or other organizational leaders 1-2
Service  on editorial  boards or committees 1-2

 

Relevant active editorship with academic journals, or other business publications (per year) 2-4
Participation in professional events (e.g., speaking engagements, panelists) 1
Significant role and participation  in academic/professional  associations 1-3
Attendance of academic/professional conferences/seminar in field 1
Significant volunteer services to non-profit calling for expertise in the area of teaching 1-3
Short-term  fellowship/visiting professorship  (per occmTence) 2
Principal investigator  or Co-PI on a research grant from external agencies (depending on the magnitude of the grant, per grant) 3-12
Plenary lecture/talk  at a conference/symposium/workshop and/or at a university/company  

1-3

External graduate study advising-PhD research, etc. 1
Other Activity: For any activity omitted from this list that may arise, the chair and faculty will bring it to the dean’s attention for discussion at the College Council for ratification and formal inclusion in the list of professional points for all departments.  Any disagreement will be submitted to the appropriate DPC, and if needed subjected to external validation from two members of peer institutions, one selected by the concerned faculty member, one chosen by the dean. TED

APPENDIX 1-SCHOLARLY ACTIVITY/JOURNAL ARTICLE EQUIVALENCIES

Note:  Work must be editorially reviewed or refereed to be counted  as an equivalency

Note:  Pre-approval by the  Department  Personnel Committee {DPC} is recommended for those marked with·.

Intellectual Contribution Relevant to Field                     Equivalent to(# of journal articles):

Book:

  •      Scholarly                                                                   3
  • Textbook 2 for pt edition, 1* for later editions
  • Workbooks and teaching supplements 0.25
  • Other

Anthology:

  • Editor 0.5
  • Editor and one substantive chapter                           1

Book chapter:

  •        Invited                                                                       0.5
  •       Refereed                                                                   1
  •       Series                                                                         0.25* (maximum total of 1 per series)      

Conference: **

  •        Presentation or poster only                                        0.25*                                                    
  •        Regional proceedings  publication                              0.5
  • National or international proceedings publication 0.5*** Published journal  articles 1

Professional presentations to practitioners                            0.25 to 0.5*

*    Subject to DPC judgment.

**   Conference papers count as presentation or as proceedings publications, but not both.

***  If award-winning, this may be adjusted upward to a maximum of 1by the DPC.

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