Accountancy -
Undergraduate and Graduate
Assessment Plan
(revised 01/16/09)
The assessment plan for the School of Accountancy is
comprised of activities that refine and develop learning outcomes consistent
with our mission, collect data which are indicators of learning, and gather data
that indirectly assess the program’s achievements.
The plan to assess the program and student learning is best indicated by the
following high-level process and value-chain diagrams.
Student Learning Outcomes & Primary
Traits
| Learning Outcomes: |
Primary Traits & Skills |
Graduates from the School of
Accountancy will:
1. Have mastered the key competencies of the accounting profession. (AACSB
Accounting Standards) |
| 1a. The professional role played by
accountants in society providing and ensuring the relevance and
integrity of financial and other information. |
To be determined (Fall, 2008). |
| 1b. The ethical and regulatory
environment for accountants |
To be determined (Fall, 2008). |
| 1c. Business process, analysis, and
decision making. |
(1) Document, (2) Design, and (3)
Utilize accounting processes. |
| 1d. Internal Controls and security |
(1) Document accounting processes & (2)
controls, (3) Evaluate control risk assessment, & (4) Understand
information security concepts. |
| 1e. Risk Assessment and assurance for
financial and non-financial reporting. |
(1) Audit risk model and components, (2)
control risk, and (3) detection risk. |
| 1f. Recording, analysis, and
interpretation of accounting data for decision making. |
(1) Recording: Preparation of original,
adjusting, and closing journal entries, posting to the general ledger,
utilizing the worksheet, and preparing financial statements. (2)
Analysis: Understanding ratios and trends based on accounting data. (3)
Interpretation: Evaluation of the analysis of accounting data. |
| 1h. Application of technology to
financial and non-financial information management. |
Use technologies to prepare, present,
and analyze information. Skills: Word Processing, Electronic
Presentations, Spreadsheets, Databases, Accounting Solutions, Audit &
Reporting Tools. |
| 1i. Tax law and compliance for
individuals and enterprises. |
(1) Federal laws applicable to
individuals, (2) Federal laws applicable to C-Corps, S-Corps, &
Partnerships/LLCs, (3) Key forms necessary for completing federal tax
returns. |
| 2. Be given opportunities to communicate
orally and in writing in professional situations and to participate in
group learning. |
(1) Oral Communication: Students will be
able to communicate accounting information effectively using PowerPoint
software or other media where appropriate.
(2) Written Communication: Students will be able to communicate
accounting information effectively.
(3) Group Learning: Students will be able to demonstrate effective
interpersonal skills and team work abilities while participating in
group learning opportunities. |
| 3. Use library, Internet, and research
databases as resources to gather information. |
(1) Students will be able to find,
access, and use sources of information stored in both physical and
electronic forms.
(2) Students will be able to evaluate, use and cite media that are
relevant to course content. |
| 4. Understand relevant political,
economic, social, and international issues in the accounting profession. |
To be determined (Fall, 2008). |
Assessment Plan
| Learning Outcomes: |
Conduct Primary Trait
Analyses |
Collect Data (Beginning) |
Interpret Results
(Beginning) |
Implement Improvements
(Beginning) |
| Graduates from the School of
Accountancy will: |
| 1. Have mastered the key
competencies1 of the accounting profession. (1 AACSB
Accounting Standards) |
| 1a. The professional role played by
accountants in society providing and ensuring the relevance and
integrity of financial and other information. |
Fall 2008 |
Spring 2009 |
Fall 2009 |
Spring 2010 |
| 1b. The ethical and regulatory
environment for accountants. |
Fall 2008 |
Spring 2009 |
Fall 2009 |
Spring 2010 |
| 1c. Business processes, analysis, and
decision making. |
Fall 2007 |
Fall 2007 |
Spring 2008 |
Fall 2008 |
| 1d. Internal Controls and security |
Spring 2006 |
Fall 2006 |
Spring 2008 |
Fall 2008 |
| 1e. Risk Assessment and assurance for
financial and non-financial reporting. |
Spring 2006 |
Fall 2006 |
Spring 2008 |
Fall 2007 |
| 1f. Recording, analysis, and
interpretation of accounting data for decision making. |
Spring 2006 |
Fall 2006 |
Spring 2008 |
Fall 2007 |
| 1h. Application of technology to
financial and non-financial information management. |
Fall 2007 |
Fall 2007 |
Spring 2008 |
Fall 2008 |
| 1i. Tax law and compliance for
individuals and enterprises. |
Spring 2007 |
Fall 2007 |
Spring 2008 |
Fall 2008 |
| 2. Be given opportunities to communicate
orally and in writing in professional situations and to participate in
group learning. |
Fall 2007 |
Spring 2008 |
Fall 2008 |
Spring 2009 |
| 3. Use library, Internet, and research
databases as resources to gather information. |
Spring 2006 |
Fall 2006 |
Spring 2008 |
Fall 2008 |
| 4. Understand relevant political,
economic, social, and international issues in the accounting profession. |
Fall 2008 |
Spring 2009 |
Fall 2009 |
Spring 2010 |
Assessment Tools
| Learning Outcomes |
Course Embedded
Assessment Tools |
Data Collection
Semester |
| 1c. Business processes, analysis, and
decision making |
Projects, Systems Understanding Aid,
exam questions |
Fall & Spring |
| 1d. Internal Controls and security |
Projects, Ownco Case, exam questions |
Fall |
| 1e. Risk Assessment and assurance for
financial and non-financial reporting |
Projects, Red Flag case, exam questions |
Fall |
| 1f. Recording, analysis, and
interpretation of accounting data for decision making. |
Rockford Practice Set, exam questions,
exam problem, skills tests, projects |
Fall & Spring |
| 1h. Application of technology to
financial and non-financial information management |
IS&T Course completions, class project
using the technology |
Fall |
| 1i. Tax law and compliance for
individuals and enterprises. |
Exams and tax return projects |
Fall & Spring |
| 2. Be given opportunities to communicate
orally and in writing in professional situations and to participate in
group learning. |
Completion of communications courses,
case-based research papers and projects, small group assignments |
Fall & Spring |
| 3. Use library, Internet, and research
databases as resources to gather information. |
Research projects, exam questions |
Fall & Spring |
Other Direct Assessment Tools
Major Field Test by ETS. The Major Field Test is given as
part of the Strategic Management course each Spring semester.
Indirect Assessment Tools
Exit surveys given to graduating seniors and MAcc students
each semester.
Placement & recruiting results.
Program review.
Mission
Statement /
Student
Learning Outcomes / Curriculum
Grid / Results
of Assessment / Contact Person
|
