Terms and Conditions for Financial Support

The main objective of the Canadian Academic Accounting Association Research Grant Programs is to encourage research in financial and management accounting, auditing, taxation, accounting information systems, and accounting education (including teaching cases) by faculty members of Canadian universities and colleges that will be suitable for publication in a scholarly journal. In addition, faculty members are encouraged to disseminate their work broadly through participation in peer-reviewed conferences (especially the CAAA Annual Conference) and publication of research results relevant to managers through practitioner-oriented publications. The purpose of this document is to outline the terms and conditions for financial support of the researcher by the Association.

Eligibility

(1) The principal researcher must be a full-time faculty member at a Canadian college or university at the time of application and at the time of award of the grant;

(2) the principal researcher must be a CAAA member at the time of application;

(3) all researchers involved in the project must be CAAA members during the period of the grant;

(4) any funding for a research project cannot solely be for completing master's theses or doctoral dissertations.

(5) If the principal researcher is a past grant(s) holder, then the researcher must have completed annual progress reports (or the final progress report) on the past grant(s) before applying for new grants; and

(6) The principal researcher cannot hold more than two active CPA-CAAA and CAAA grants (as principal or co-researcher) at any given time.

It is Canadian Academic Accounting Association policy that Board members will not be eligible, during their term or in the six (6) months immediately following the conclusion of their term, to apply for or receive grants or funds for any project or program that is provided by or administered by the CAAA.

Applicants may not submit identical or substantially similar projects to concurrent CAAA Research Grant programs.

In the event a project is funded, if new authors join the research team on the project, they have to become CAAA members during the remainder of the grant period.

Eligible Costs

These include, but are not necessarily limited to:  

  1. Payment to research assistants for tasks defined in the project’s budget.
  2. Purchase or rental of special data sets, software, etc.
  3. Transportation and subsistence costs for data gathering, developing research arrangements, etc.
  4. Telephone, postage, photocopying, typing, etc.
  5. Course release (teaching buyout) particularly where full-time involvement in the project will require the researcher(s) to forgo other income (e.g. from summer teaching and research leave). Applications for course release should include a statement by the university authority (normally a Department Chair or Dean) that course release will be permitted.  

The policy of the Committee is not to pay overhead or administration fees of grant recipients’ institutions. If overhead costs cannot be avoided, applicants should contact the Chair of the Committee.

Payment of Funds

The CAAA will forward a cheque for the amount of the operating funds to the principal researcher. Normally, the cheque will be payable to the university or college for retention on your behalf in a grant account. If overhead costs cannot be avoided, applicants should contact the Chair of the Committee to make alternative arrangements. The researcher may only charge to the grant expenses that are directly related to achieving the objectives of the grant and generally consistent with the expected costs described in the research proposal. Course release funds may not be reallocated to research expenses and research funds may not be reallocated to provide a course release. Funds may not be reallocated from other expected uses to purchase computer hardware or software that were not requested in the research proposal.

Research funds will be available to the investigator(s) until the deadline specified in the award letter. After this deadline, it is expected that any unspent research monies will be returned to the CAAA. Requests to extend the deadline must be submitted in writing, no later than six months after the completion date noted in the award letter. All such requests should be directed to the Research Chair, and will be granted at his/her discretion.

Acknowledgement

The researcher will give appropriate credit to the CAAA and the organization which provided the funds for the research project in any papers and publications resulting from it.

Reporting

The principal researcher will respond to periodic requests, typically on an annual basis, from the Chair of the Research Committee for progress reports on the status of the research project. The researcher will include copies of working papers, papers presented at conferences and published papers with the progress reports. The Office will send a copy of published papers to the funding organization.

Completion of Project

The principal researcher will undertake and attempt to carry out to its completion the research project described in the proposal submitted to the Research Committee. In the event of exceptional circumstances, such as illness of the principal researcher, which prevents continued work on the project, the principal researcher should contact the Chair of the Research Committee as soon as practical to discuss the need to return to the CAAA some or all of the funds. The project shall be considered complete when the resulting working paper(s) are accepted and presented at a peer-reviewed academic conference or published in a journal, whichever comes first. The project will also be considered to be complete if the principal researcher indicates that, due to unforeseen circumstances other than illness, work is no longer continuing on the project. Nothing in this document precludes the researcher from attempting to publish more than one paper in more than one journal.

Proposals

Proposals

The following information should be provided:

  • Curriculum vitae, including office and home addresses, e-mail, and telephone numbers of all applicants.
  • Project title, date submitted, authors’ names and affiliations.
  • Objectives, purpose and significance of the proposed work, and its relationship to existing research in this area.
  • Plan, including steps to be taken, methods to be employed in conducting the research, and data sources (if any).
  • Timetable including major time commitments (teaching, research, and administration) during the period of the proposed research.
  • Detailed budget, including estimated costs and stipends. Unusual items and stipends (course release) must be specifically justified. Inadequate justification may result in reduction of the amount of the award.
  • Other funding obtained or applied for. If you have submitted, or intend to submit, the proposal to other funding agencies, this information must be included. The description should indicate whether the CAAA is being asked to fund the entire project or a component of a larger research program. If this project is a part of a larger research program then the application should describe how the proposed project fits within the larger program. This description must include the budget for the overall program with a discussion of how the proposed project budget fits in the overall program budget.
  • Successful applications involving experimentation with human subjects are required to present letters of approval from their institution's committees on research on human subjects as soon as possible after receiving notification of their award. If approval is not required by the applicant's institutions, a statement to that effect must be included in the application.
  • Details of previous CAAA research grants and related outcomes for the previous five years should be provided in a separate documents.

The researcher must agree to the terms and conditions of financial support as described on the CAAA web site. Successful applicants will be expected to inform the Committee of their progress, normally once per year.