Accountancy - Undergraduate and
Graduate
Results of Assessment
2003-2004
(submitted 10/11/04)
The School of Accountancy
seeks to continuously improve by assessing student, faculty, and
program-related outcomes. The data derived from various assessment
instruments help place meaning on the combined strengths and weaknesses of
the program and give direction to improvement efforts.
Mission & Outcomes
The undergraduate accounting program is driven by a
mission that seeks to:
- Provide students with an undergraduate education
emphasizing the understanding and development of basic skills relating
to accounting and business issues in preparation for careers in business
generally and accounting specifically;
- Advance knowledge in accounting and
business-related disciplines through applied research, instructional
improvement, and basic research;
- Serve the school, college, and
university, and the business and economic community.
To achieve the mission, the
program engages in activities that support the following outcomes:
|
Knowledge Acquisition: |
Students
will acquire basic but comprehensive knowledge of accounting
theory and practice in a curriculum consistent with AACSB
standards and appropriate for entry level accounting positions
at the bachelor degree level or preparation for graduate studies
in accounting and related disciplines. |
|
Critical Thinking Skills: |
Students
will be able to use analysis, synthesis, and evaluation skills
to solve accounting problems. |
|
Communication Skills: |
Students
will be able to communicate effectively both orally and in
writing in professional accounting situations. |
|
Information Skills: |
Students
will be able to use library and computer resources both to
gather and present accounting information. |
|
Interpersonal Skills: |
Students
will be able to interact appropriately and effectively with
others in accounting settings. |
|
Professional Values: |
Students
will understand standards of professional conduct and ethical
issues related to accounting. |
|
Contextual Awareness: |
Students
will understand political, social, and international issues
related to accounting and career opportunities available in
accounting. |
Assessment Methods
The School of Accountancy assesses its performance
relative to its mission and stated outcomes by interacting with its advisory
council, conducting exit surveys, and this year by reviewing the relevance
of the Masters of Accountancy program through the use of questionnaires,
surveys, and at least 10 focus groups.
Assessment Results and Implications
Advisory Council: To ensure that the program’s
outcomes are appropriate and meaningful, an active advisory council of
community professionals meets twice yearly to provide input to the program.
The council’s input has given direction on curriculum, fund raising and
student/professional interaction.
Program Review: In addition, a committee of
five accounting faculty have conducted a review of the Masters of
Professional Accountancy program by conducting surveys and focus groups of
recent graduates, alumni, and accounting community constituents. The
masters program is seen as one of the customers of the undergraduate
accounting program. Therefore, the review of the masters program has
provided insight into potential areas of improvement in the undergraduate
program, specifically, technology skills, research skills, career services,
ethics teaching, and advisement.
Exit Surveys: To understand the current state
of performance related to the program’s outcomes and to gain insight into
the experience of graduates at Weber State, exit surveys are completed each
year by the School of Accountancy’s graduates. Each year, the surveys yield
meaningful information pertaining to student opinion. The results of these
questions are shown below (on a scale of 1 to 5, with 1 being equivalent to
“strongly agree” and 5 being “strongly disagree”).
2004 Results – Overall
Satisfaction:
The 2004 exit survey found that students continue to agree
that their experience in the program was pleasant and one that they would
recommend. On a scale of 1 to 5, with 1 being equivalent to “strongly agree”
and 5 being “strongly disagree”, the following scores were achieved.
|
Exit Survey
Question |
2001 |
2004 |
Improvement over 2001 baseline |
|
My overall
experience in the undergraduate program in the School of Accountancy |
1.975 |
1.65 |
16.4% |
|
I would
recommend the undergraduate accounting program to my friends. |
1.875 |
1.58 |
15.7% |
2004 Results –
Student Outcomes:
To add detail to the
overall satisfaction students experience in the program, the exit survey
collects responses to 33 additional questions that can be grouped into the
program’s student outcomes.
|
Outcome/Year
(Sorted by 2004 scores) |
Exit Survey Scores |
|
2001 |
2002 |
2003 |
2004 |
|
Knowledge
Acquisition: |
1.900 |
1.885 |
1.710 |
1.735 |
|
Critical
Thinking Skills: |
1.625 |
1.485 |
1.835 |
1.780 |
|
Information
Skills: |
1.864 |
1.796 |
1.817 |
1.854 |
|
Professional
Values: |
2.000 |
1.500 |
1.710 |
2.050 |
|
Communication
Skills: |
1.913 |
1.970 |
2.130 |
2.105 |
|
Contextual
Awareness: |
2.162 |
2.187 |
2.213 |
2.204 |
|
Interpersonal
Skills: |
1.925 |
1.730 |
2.080 |
2.210 |
The table illustrates that the program is strong in
helping students acquire knowledge, develop critical thinking and
information skills. It is also evident from the scores and their
year-to-year trends that greater emphasis needs to be placed on providing
additional opportunities for students to improve communication and
interpersonal skills and gain contextual awareness and as well as improve
professional values. In summary, students agree that the student outcomes
are being met, however, differences among the variables suggest that program
improvement, as always, is needed. The program will continue to assess
these variables and adapt to counter unfavorable trends.
2004
Results – Faculty and Program Support Resources:
For the purpose of improvement, the faculty
and support resources of the program are assessed by students in the exit
survey. Students are asked about the faculty’s availability, classroom
environment, gender, religious, and ethnic biases, and respect for students.
The program support staff and resources are rated in terms of availability,
helpfulness, and the ability to answer questions. Faculty and program support
resources were given the following favorable ratings over the past four years:
|
Outcome/Year |
Exit Survey Scores |
|
2001 |
2002 |
2003 |
2004 |
|
Faculty |
2.024 |
1.858 |
1.867 |
1.849 |
|
Program Support
Resources |
2.085 |
1.752 |
2.034 |
1.940 |
2004 Results -
Career Services:
Graduates in Accounting have
reflected some neutrality toward career services on their survey scores.
|
Outcome/Year |
Exit Survey Score |
|
2001 |
2002 |
2003 |
2004 |
|
Career Services |
2.798 |
2.583 |
2.17 |
2.557 |
Clearly, in 2001
career services was a concern to students, and thus to faculty and
administration. In 2003, students improved their stance on how career services
helped them. However, students leaving WSU in 2004 offered a survey score that
suggests a need to look at the way these services are made available to
students. One possible explanation for the lower score is that with a
baccalaureate degree in Accounting, students will find that salary reports show
a starting salary that is nearly $3,700 below the regional average and over
$6,800 below the national average of $41,306. Many of the program’s
baccalaureate graduates move into the Master’s of Professional Accounting
program (In the Fall of 2004, 47 (73%) of the 64 masters students are from WSU’s
undergraduate program). Therefore, as they graduate with a baccalaureate degree
and complete exit surveys they respond neutrally to questions about career
services, thus yielding a lower score.
Mission
Statement / Student
Learning Outcomes / Curriculum
Grid / Assessment Plan
/ Contact Person
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