Weber State University

 

Accountancy - Undergraduate and Graduate

Results of Assessment

2007-2008 (submitted 01/16/09)

The School of Accountancy seeks to continuously improve by assessing student, faculty, and program-related outcomes.  The following information is provided to describe the efforts over the past year by faculty and staff to assess the effectiveness of the program’s mission and goals and to measure learning outcomes.

Student Learning Outcomes

Graduates from the School of Accountancy will:

  1. Have mastered the key competencies1 of the accounting profession.
    1. The professional role played by accountants in society providing and ensuring the relevance and integrity of financial and other information;
    2. The ethical and regulatory environment for accountants;
    3. Business processes, analysis, and decision making;
    4. Internal controls and security;
    5. Risk assessment and assurance for financial and non-financial reporting;
    6. Recording, analysis, and interpretation of accounting data for decision making;
    7. Project and engagement management;
    8. Design and application of technology to financial and non-financial information management;
    9. Tax policy, law, and compliance for individuals and enterprises.
  2. Be given opportunities to communicate orally and in writing in professional situations and to participate in group learning.
  3. Use library, Internet, and research databases as resources to gather information.
  4. Understand relevant political, economic, social, and international issues in the accounting profession.

1 AACSB Accounting Accreditation Standards

Assessment Results – Direct Assessment

Learning Outcomes Traits Term Course Percent of students achieving the outcome
Under 50% 51-79% 80-95% Over 95%
1c. Business processes, analysis, and decision making Accounting Processes Fall 06 3750 3% 0% 40% 57%
Spring 07 3750 5% 0% 11% 84%
Fall 07 3750 10% 6% 16% 68%
 
1d. Internal Controls and security Accounting Controls Fall 06 3750 0% 14% 66% 21%
Fall 07 3750 0% 4% 81% 15%
 
1e. Risk Assessment and assurance for financial and non-financial reporting

Audit & Control Risk

Fall 06 4510 3% 60% 37% 0%
Fall 07 4510 14% 68% 18% 0%
  
1f. Recording, analysis, and interpretation of accounting data for decision making. Recording in the accounting cycle Spring 06 3110 0% 38% 50% 12%
Fall 06 3110 0% 4% 71% 25%
Spring 07 3110 0% 15% 69% 15%
Fall 07 3110 0% 5% 73% 23%
Fall 07 6120 0% 11% 70% 19%
 
1h. Application of technology to financial and non-financial information management. Database Fall 07 3750 13% 0% 27% 60%
Accounting solutions Fall 07 3750 0% 7% 0% 93%
Accounting solutions Fall 07 6610 0% 7% 67% 23%
ACL Fall 07 6610 0% 0% 7% 93%
Word Processing Fall 07 3120 0% 0% 0% 100%
Word Processing Fall 07 6560 0% 0% 0% 100%
Spreadsheets Fall 07 5130 0% 0% 0% 100%
Presentations Fall 07 6610 0% 0% 0% 100%
  
1i. Tax law and compliance for individuals and enterprises. Law & forms Fall 07 5440 0% 13% 70% 17%
Fall 07 6430 8% 38% 35% 19%
  
3. Use library, Internet, and research databases as resources to gather information. Use accounting research database Fall 06 3120 8% 32% 47% 13%
Fall 07 3120 10% 29% 42% 19%
Fall 07 6120 0% 7% 70% 22%
Fall 07 6400 0% 0% 72% 28%

As a result of the discussion among faculty, it was determined to continue to refine our outcomes and our data collection methods. More data is needed before beginning to make significant adjustments to our curriculum and delivery. However, it is clear that small, incremental changes are taking place in how faculty approach assessment and how outcomes are taught.

Major Field Test Results

  2005*    2006**
  Mean (of 200) Count     Mean Percentile Count
Percentile on all questions  
 
WSU 165.0 37   166.0 95th 21
All Students 157.2 4862   153.1 50th 8986
All Institutions 156.7 10   152.5 45th 181
Percent Correct on Accounting Questions  
 
WSU 55%     63.0% 95th  
All Institutions 48.7%     50.7% 50th  
 
* Comparative Data is from a report for all students at 10 institutions from 2002-2005.
** Comparative Data is from a report for all students at 564 institutions from 8/2006-6/2008.

Weber State students majoring in business have scored above their peers at other institutions for the past two years.  All GSBE majors are required to complete Accounting 2010 and 2020 as part of their degree preparation.  These courses in financial and managerial accounting appear to be providing students with an understanding of accounting concepts such that they score well above their peers at other institutions taking the major field test during the same period.

Assessment Results and Implications – Indirect Assessment

Advisory Council: To ensure that the program’s outcomes are appropriate and meaningful, an active advisory council of accounting community professionals met twice last year, in October and April. Key agenda items were the School of Accountancy’s assurance of learning efforts and accreditation status and the creation of a Master of Taxation degree.

Recruiting Participation: The following table depicts the number of organizations that participated in the recruiting process for accounting graduates.

Year Organizations attending the Meet-the-Firms Night Organizations attending Meet-the-Firms Golf Outing Recruiters Seeking Accounting Students
2004-5 29 14 75
2005-6 28 20 79
2006-7 29 27 97
2007-8 28 24 (firms sent more than one team) 77 (100 positions)

Placement: The following tables illustrate how students were placed in key segments of the accounting profession based on exit survey responses.

Undergraduate Students

Career Segment Total Percent
Government 6 13.6%
Public Accounting - National 1 2.3%
Public Accounting - Regional/Local 8 18.2%
Industry 24 54.5%
Stay-at-home mom 1 2.3%
Unreported 4 9.1%
Total 44 100.0%
Graduate School (may also be working in one of the segments above) 40  

Graduate Students

Career Segment Total Percent Tax Track Professional Track
Government 4 15.4% 1 3
Public Accounting - National 0 0% 0 0
Public Accounting - Regional/Local 9 34.6% 3 6
Industry 11 42.3% 5 6
Unreported 2 7.7% 2 0
Total 26 100.0% 11 15

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”). In 2008, several modifications were made to the survey instrument. Several questions were changed, added, or deleted and the survey was delivered electronically using Survey Monkey.

2007-08 Results – Overall Satisfaction: The 2008 exit survey found that students continue to agree that their experience in the program was pleasant and rewarding and one that they would recommend. 

Undergraduate Students

Exit Survey Question Baseline: 2001 2005 2006 2007 2008
My overall experience in the undergraduate program in the School of Accountancy was very pleasant. 1.975 1.76 1.69 1.64 1.89
My overall experience in the undergraduate program in the School of Accountancy was rewarding.         1.76
I would recommend the undergraduate accounting program to my friends. 1.875 1.55 1.58 1.59 1.71
The WSU undergraduate accountancy program prepared me for my career.         1.87

Graduate Students

Exit Survey Question 2006 2007 2008
My overall experience in the MAcc program was very pleasant. 1.66 1.53  
My overall experience in the MAcc program was rewarding.     1.27
I would recommend the MAcc program to my friends. 1.59 1.44 1.27
If I were in charge of hiring Master's graduates at the firm I work for, I would definitely recruit WSU graduates.     1.2

2007-08 Results - Student Outcomes: To add detail to the overall satisfaction students experience in the program, the exit survey collects responses to many additional questions that can be grouped into categories, including the program's student learning outcomes.

Outcome/Year

Exit Survey Scores
2001 2002 2003 2004 2005 2006 2007 2008
Knowledge Acquisition: 1.900 1.885 1.710 1.735 1.89 1.82 1.95 2.06
Critical Thinking Skills: 1.625 1.485 1.835 1.780 1.80 1.68 1.56 1.66
Information Skills: 1.864 1.796 1.817 1.854 1.98 1.98 1.80  
Professional Values: 2.000 1.500 1.710 2.050 2.00 1.85 1.75 1.55
Communication Skills: 1.913 1.970 2.130 2.105 2.54 2.16 2.08 1.94
Contextual Awareness: 2.162 2.187 2.213 2.204 2.18 2.10 2.01 2.30
Interpersonal Skills: 1.925 1.730 2.080 2.210 2.24 2.19 2.00  
Business Processes:               1.81
Internal Controls               1.92
Risk Assessment:               2.02
Recording, Analysis, & Interpretation:               1.95
Project Management:               2.30
Technology:               2.28
Taxation:               1.64
Research:               1.88

The table illustrates that the 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. It is important that direct measures be implemented to assess what students know to validate what they think they know. With new learning outcomes in place, the exit surveys will continue to measure students' perception of how well they achieved them.

Graduate Students

Outcome/Year
(Sorted by 2007 scores)

Exit Survey Scores
2006 2007 2008
Critical Thinking Skills: 1.66 1.69 1.43
Information Skills: 1.71 1.69 1.43
Communication Skills: 1.67 1.75 1.57
Professional Values: 1.79 1.88 1.60
Knowledge Acquisition: 1.73 1.91 1.10
Interpersonal Skills: 1.97 1.93 1.87
Contextual Awareness: 2.32 2.27 1.81

2007-08 Results – Faculty and Program Support Resources: For the purpose of improvement, the faculty, course administration, and support resources of the program are assessed by students in the exit survey. Students are asked about the faculty’s availability, classroom environment, biases, respect for students and the administration of the course. 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 several years:

Undergraduate Students

Outcome/Year

Exit Survey Scores
2001 2002 2003 2004 2005 2006 2007 2008
Faculty 2.024 1.858 1.867 1.849 1.83 1.75 1.76 1.92
Course Administration 2.04 1.69 1.8 1.8 1.92 1.80 1.85 2.05
Program Support Resources 2.085 1.725 2.034 1.940 1.89 1.86 1.86  

Graduate Students

Outcome/Year 2006 2007 2008
Faculty 1.79 1.83 1.50
Course Administration 2.08 1.97  
Program Support Resources 1.81 1.68 1.40

2007-08 Results - Career Services: Graduates in Accounting have reflected some neutrality toward career services on their survey scores.

Undergraduate Students

Outcome/Year

Exit Survey Score
2001 2002 2003 2004 2005 2006 2007 2008
Career Services 2.798 2.583 2.17 2.557 2.59 2.88 2.81 2.20
WSU Career Services               2.21
GSBE Career Services               2.20

Graduate Students

Outcome/Year

Exit Survey Score
2005 2006 2007 2008
Career Services 3.16 2.61 2.42 2.42
WSU Career Services       2.71
GSBE Career Services       2.40

As are result of persistent comments from students and relatively negative scores on exit surveys regarding Career Services, the faculty began to focus on ways to improve the service provided to our students.

First, the Dean's office made an organizational change to bring the Career Services liaison within the Goddard School. The coordinator now reports directly to the Dean.

Second, various discussions have been conducted with the coordinator to determine process gaps in what students need and what the career services function tries to provide. Several gaps were identified and process changes were implemented to attempt to improve students' perception of the service. It was also determined that faculty can play a greater role in communicating the process to students.

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