EAST CENTRAL UNIVERSITY. Assessment of Academic Achievement ANNUAL ASSESSMENT PLAN ACCOUNTING. Master of Science

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1 EAST CENTRAL UNIVERSITY Assessment of Academic Achievement ANNUAL ASSESSMENT PLAN ACCOUNTING Master of Science Spring 2009

2 Assessment Plan for the Department of Accounting THE PROGRAM The Accounting program contributes to the overall mission of East Central University by offering both a Bachelor of Science and a Master Of Science Degree in Accounting. The baccalaureate program in Accounting furnishes the necessary academic skills for entry level employment with public accounting firms, private business enterprises, financial institutions, and federal, state, and local governmental units. The graduate program provides the necessary 150 hours and specific course requirements needed to sit for the CPA exam. The MSA Program was approved by the Regents in the Summer of 2008 and the initial group of thirteen students enrolled in 51 graduate semester hours for the Fall, 2008 semester. The program has steadily grown. Twenty-three students enrolled in 84 and 99 graduate semester hours for the Spring, 2009 and Summer, 2009 sessions, respectively. To date, pre-enrollment for the Fall, 2009 semester totals 174 graduate semester hours. The key stakeholders of the graduate program for outcomes assessment are the currently enrolled students and the program faculty. However, no data have yet been collected. Data which will reflect input from each of the stakeholder groups will be collected in the Spring 2010 semester, when the initial group of graduates will be completing their coursework. Most instruction in the MSA program includes a lecture/discussion format. In addition, most faculty require students to prepare and present cases of simulated accounting and auditing activities, and write answers to problems and questions requiring quantifiable and/or essay type answers. A concerted effort is underway to move toward an application and project- based discussion format in graduate courses in order to better develop critical thinking, leadership, and communication skills. The Assessment Plan has three main purposes: first, to comply with the requirements of accrediting bodies and the Oklahoma State Regents for Higher Education; second, to provide the necessary information by which to identify program strengths; and third, to use this information to make and implement program changes for the improvement in student learning. The Department of Accounting has the primary responsibility for the review of the program. However, the Dean of the School of Business, the Academic Committee, and the Vice- President for Academic Affairs will be involved if major changes are warranted. The ECU Department of Accounting uses the information obtained from the assessment process to improve the program. Any area identified as a concern will be addressed either by altering specified course curriculum or altering pedagogy. Deficiencies will be addressed in an appropriate manner with the result being the improved learning of the committed student. Program changes will be communicated to the stakeholders through alumni newsletters, face-to-face meetings, and telephone calls.

3 This assessment cycle gathered information from a survey given to twelve graduating seniors (nine responded), data tabulated from two upper-level accounting classes, and Spring, 2009 results from the ETS MFAT test taken by 12 ECU accounting students. The major MSA Program goal is to prepare students for entry level employment with public accounting firms, private business enterprises, financial institutions, and federal, state, and local governmental units, while obtaining a Master s Degree. Student Outcome 1 associated with the major program goal: Program graduates should be able to understand and apply the general body of knowledge associated with an undergraduate education in Accounting that meets the 150 hour and specific course requirements needed to sit for the CPA exam. Criterion 1 for Student Outcome 1 Student performance on a nationally standardized testing instrument. Instrument 1 for Outcome 1 CPA Exam Performance Goal: Forty percent of the students taking the nationally standardized CPA exam will pass each part taken with a score of 75% or better. Judgments: No students have completed the hours (and courses) needed to sit for the exam. We will award our first MSA degrees in May Criterion 2 for Student Outcome 1 Student performance on sample CPA tests embedded in Contemporary Accounting Problems (ACCT 5063). Instrument 2 for Outcome 1 Course Assessment Report (Spring 2010) tabulated by Instructor. 3

4 Performance Goal: Seventy percent of the students taking the Contemporary Accounting Problems (ACCT 5063) will obtain a score of 75% or better on all sample CPA tests taken. Judgments: No students have taken ACCT It will be offered for the first time in the Spring 2010 semester. This course is specifically geared to help students prepare for the CPA exam. Student Outcome 2 MSA Program graduates should display strategic and critical thinking skills which allow them to link data, knowledge, and insight together from various disciplines to provide quality advice for strategic decision-making. Criterion 1 for Student Outcome 2 Student performance on the comprehensive project describing the impact of regulation on a specific local business embedded in ACCT Special Topics in Accounting (Regulation). Instrument 1 for Outcome 2 Course Assessment Report (Spring 2010) tabulated by Instructor. Performance Goal: Ninety percent of the students completing ACCT Special Topics in Accounting (Regulation) will successfully complete a comprehensive project describing the impact of regulation on a specific local business with a score of 90 or above. Judgments: No students have taken ACCT Special Topics in Accounting (Regulation). It will be offered for the first time in the Spring 2010 semester. Criterion 2 for Student Outcome 2 Student responses to specific questions posed of graduating MSA students in an exit survey. 4

5 Instrument 2 for Outcome 2 Questions posed: 1) The MS Accounting courses have helped the development of my analytical skills. Responses on Likert Scale (1 = Strongly agree to 5 = Strongly disagree) 2) The MS Accounting Program taught me alternative ways of thinking and approaching problems. Responses on Likert Scale (1 = Strongly agree to 5 = Strongly disagree). Performance Goal: One hundred percent of the students completing the MSA Graduate Exit Survey will strongly agree or agree with the statements: 1) The MS Accounting courses have helped the development of my analytical skills. 2) The MS Accounting Program taught me alternative ways of thinking and approaching problems. Judgments: No students have graduated. Therefore no exit surveys have yet been conducted Student Outcome 3 MSA Program graduates should display adequate communications and leadership skills which enable them to give and exchange information within meaningful context and with appropriate delivery and interpersonal skills. Criterion 1 for Student Outcome 3 Student performance on the comprehensive project describing the impact of regulation on a specific local business embedded in ACCT Special Topics in Accounting (Regulation). Instrument 1 for Outcome 3 Course Assessment Report (Spring 2010) tabulated by Instructor. 5

6 Performance Goal: Ninety percent of the students completing ACCT Special Topics in Accounting (Regulation) will successfully present an oral report regarding the impact of regulation on a specific local business with a score of 90 or above. Judgments: No students have taken ACCT Special Topics in Accounting (Regulation). It will be offered for the first time in the Spring 2010 semester. Criterion 2 for Student Outcome 3 Student responses to specific questions posed of graduating seniors in an exit survey. Instrument 2 for Outcome 3 Questions posed: 1) The Accounting courses have helped the development of my interpersonal skills. Responses on Likert Scale (1 = Strongly agree to 5 = Strongly disagree). Performance Goal: One hundred percent of the students completing the MSA Graduate Exit Survey will strongly agree or agree with the statement posed: The Accounting courses have helped the development of my interpersonal skills. Judgments: No students have graduated. Therefore no exit surveys have yet been conducted. 6

7 Mission Statement The School of Business Mission Statement is to deliver a sustainable educational advantage for a knowledgebased economy. The Accounting Program Mission Statement is to offer a learning environment in which students acquire the knowledge and skills to enable them to successfully compete in the business world. Student Outcomes 1. Program graduates should be able to understand and apply the general body of knowledge associated with an education in Accounting that meets the 150 hour and specific course requirements needed to sit for the CPA exam. Criteria &Performance Goals 1a. Forty percent of the students taking the nationally standardized CPA exam will pass each part taken with a score of 75% or better. 1b. Seventy percent of the students taking the Contemporary Accounting Problems (ACCT 5063) will obtain a score of 75% or better on all sample CPA tests taken. Assessment Results 1a. No students have completed the hours (and courses) needed to sit for the exam. We will award our first MSA degrees in May b. No students have taken ACCT It will be offered for the first time in the Spring 2010 semester. This course is specifically geared to help students prepare for the CPA exam. 1a. No change 1b. No change Uses of Results Goal Statement The MS Accounting Program s primary goal is to prepare students for entry-level employment with public accounting firms, private business enterprises, financial institutions, and federal, state, and local governments, while obtaining a Master s Degree. 2. MSA Program graduates should display strategic and critical thinking skills which allow them to link data, knowledge, and insight together from various disciplines to provide quality advice for strategic decisionmaking. 2a. Ninety percent of the students taking ACCT 5043 Special Topics in Accounting (Regulation) will successfully complete a comprehensive project describing the impact of regulation on a business about which they have significant knowledge with a score of 90 or above. 2a. No students have taken ACCT It will be offered for the first time in the Spring 2010 semester. 2a. No change 2b. Positive response (strongly agree or agree) on the graduate student exit survey to statement: The MS Accounting courses have helped the development of my analytical skills. 2b. No exit surveys have been conducted. We will award our first MSA degrees in May b. No change 1

8 Mission Statement Student Outcomes Criteria &Performance Goals Assessment Results Uses of Results The School of Business Mission Statement is to deliver a sustainable educational advantage for a knowledgebased economy. The Accounting Program Mission Statement is to offer a learning environment in which students acquire the knowledge and skills to enable them to successfully compete in the business world. Goal Statement The MS Accounting Program s primary goal is to prepare students for entry-level employment with public accounting firms, private business enterprises, financial institutions, and federal, state, and local governments, while obtaining a Master s Degree. 3. MSA Program graduates should display adequate communications and leadership skills which enable them to give and exchange information within meaningful context and with appropriate delivery and interpersonal skills. 2c. Positive response (strongly agree or agree) on the graduate student exit survey to statement: The MS Accounting Program taught me alternative ways of thinking and approaching problems. 3a. Ninety percent of the students taking ACCT 5043 Special Topics in Accounting (Regulation) will successfully present an oral report regarding their comprehensive project describing the impact of regulation on a business about whom they have significant knowledge with a score of 90 or above. 3b. Positive response (strongly agree or agree) on the graduate student exit survey to statement: The MS Accounting courses have helped the development of my interpersonal skills. 2c. No exit surveys have been conducted. We will award our first MSA degrees in May a. No students have taken ACCT It will be offered for the first time in the Spring 2010 semester. 3b. No exit surveys have been conducted. We will award our first MSA degrees in May c. No change 3a. No change 3b. No change 2

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