Department ofaccounting and Finance Accounting Program Assessment Plan

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1 Department ofaccounting and Finance Accounting Program Assessment Plan 1. Departmental Mission Statement: The primary mission of the Department of Accounting and Finance is to offer baccalaureate programs in Accounting and Finance designed to provide an environment of academic excellence in undergraduate education and experiences both academic and applied that prepare students to operate in a diverse and global environment. Through these programs students will develop an interest in lifelong learning. ~. Departmental Vision Statement: Southeastern Oklahoma State University's Accounting and Finance Programs will be recognized as the premiere busine~s program in Southern Oklahoma and Northern Texas by 2005, and will be well respected in the region and beyond.. 3. Program Goals: To work with our stakeholders (including but not limited to students, alumni, faculty, and administration), to assess current courses, and programs and to review and develop new courses and programs that will meet their present and (anticipated) future needs. To instill in students a sense of intellectual curiosity that fosters lifelong learning. To promote student use of critical thinking for problem solving. To nurture self,confidence in students through the development of their interpersonal and analytical skills. To offer students from a broad geographic area, that primarily includes Southern Oklahoma and Northern Texas, access to a high quality, practical, technical, innovative, and theoretical education in Accounting. To provide programs and experiences for students that will allow them to graduate with skills and knowledge necessary to make valuable contributions in their careers and to society. To continuously seek, develop, and offer educational courses and programs that satisfy student and employer needs as a part of the changing business environment and as a part of the changing global economy. To conduct scholarly activities as a part of facuity development and educational enrichment for both the students and the faculty.

2 4. Major Program Objectives and Outcomes: Stated as Student Outcomes, the program goals and objectives for the Department of Accounting and Finance follow. A. A student who has completed a Bachelor of Business Administration degree with a major in Accounting or Finance should be able to demonstrate: 1. knowledge, understanding, and,ability to apply principles, models and theories ofthe discipline; 2. knowledge ofethical issues and legal principles in the conduct of business and practices of the discipline; 3. ability to find and analyze data; 4. creativity, resourcefulness, independence, and pe,rsistence to seek information and to solve problems; 5. ability to use basic technology appropriate to the practices of the discipline; 6. ability to work as part of a team and to accomplish team goals; 7. ability to communicate general business, accounting or finance topics through oral and written communication; 8. ability to incorporate principles, ideals, methodology, and theories studied in other business and general education subjects. B. Graduates with a degree in Accounting should also exhibit:. 1. knowledge, understanding and ability to apply cost and managerial accounting techniques; 2. knowledge, understanding and ability to apply basic auditing standards, practices and theories. 3. knowledge, understanding and ability to apply fundamental tax law; 4. knowledge, understanding and ability to apply financial accounting standards, practices and theories. 5. Statement for Assessment and Student Learning At Southeastern Oklahoma State University, the department ofaccounting and Finance will use assessment for the systematic collection, review, and use of information about educational programs for the purpose of improving student learning and development (Palomba & Banta, 1999); which will facilitate discussion about academic and student programs that will provide useful information to guide continuous program improvement.. Assessment is also instrumental for program review, budgeting, planning, and curricula matters.

3 6. Types ofassessment Used: The Accounting program uses several types of assessmerilmethbds. These include a standardized assessment instrument, a student satisfaction survey, student internships, the results from national certification exams, employment data, advisory boards, and benchmarking. The standardized assessment instrument, student satisfaction survey, and internships are used to measure achievement. Perceptions as not~d by students currently enrolled in courses serve as one of the measures ofprogram quality. The employment data and certification exams provide pqst graduation evidence and information about the quality of education as it relates to continuation or improvement ofthe program. Advisory boards and benchmarking add external viewpoints and comparative information leading to validate or to corrective action for this program.. 7. Frequency ofassessment/frequency ofreportingassessment Results These assessment methods will occur at various times. The standardized assessment instrument will be administered during the semester when the student completes major requirements-this should be the last semester of enrollment prior to graduation. The student will be asked to complete the satisfaction survey during the same session. An internship, if allowed, would be completed during the second semester of a student's junior year or in the senior year of study. Employment and successful results from certification exams flow into the department's data collection system throughout the year and are compiled when the report is written. Meetings with advisory boards are a new innovation for the Accounting Program, but now that these are established, there will be at least one meeting annually with these stakeholder groups. Use ofboth advisory boards and benchmarking are common assessment measures for business programs. As the School of Business continues to seek AACSB accreditation, all programs are likely to work with these as a part of closing the assessment loop. As to the frequency of reporting assessment results, the accounting program will provide annual assessment reports to the university and the regents. Other reports will be offered as needed for ACBSP and AACSB accreditation. 8. Faculty Level ofinvolvement in Assessment Process: Accounting faculty members have always been involved in the assessment ofthe accounting program. They are dedicated to the success of the program and for the program to succeed assessment and change must be done. Nevertheless, the role of faculty involvement in assessment is

4 increasing. This dedication is reflected in the departmental/faculty goals as outlined in themostrecentself~st'll<ly,these include: a. Provide high quality academic programs. b. Faculty members produce and publish academic and applied research relevant to the related disciplines, and provide service to their profession, school, community, and university. c. Contribute to the maintenance, expansion, or improvement of existing relationships with external constituencies. d. Follow procedures and practices of successful businesses as it relates to the disciplines of accounting,and finance. e. Work to achieve AACSB accreditation. 9. Analysis inland for the Department Both qualitative and quantitative data will be used for assessment. The nature of accounting as a discipline while primarily quantitative is also qualitative. Thus the quantitative results from standardized tests and certification results are valued. However, the insights of others professional accountants, business people, and alumni from the advisory boards will receive even greater consideration as will the benchmarking which reflects standards and norms to be achieved. The collective opinions of students from the satisfaction survey may lead to changes in programs too. 10. Application inland for the Department The primary use of assessment for the department will be for program and curricular changes. As a department and as a program, this is main reason for assessing the effectiveness of the program. However, the program is part of the Department ofaccounting and Finance, the School of Business, and of Southeastern Oklahoma State University. As such, the assessment may also be used for planning and budgeting purposes. 11. How Feedback is to be Achieved As the department's assessment process evolves, the faculty members. Playa more significant role in assessment. Faculty members provide knowledge and the expertise to offer the program. Faculty members determine most of the course content and the best methods to convey that content. Faculty members work with the various stakeholders to determine whether the program is accomplishing it goals and objectives or whether there are needed changes to course content or even to program offerings. Faculty members are involved in the process of closing the loop. "=

5 ~ 12. Modifica tions Modifications are made based on theresulesofassessmeiit: Because the School of Business must meet assessment standards external to the program, the assessment information provided by advisory boards, benchmarking, and by department faculty may have the greatest impact on modifications to the program. However, all types of assessment will enter into the equation for change. Modification will be determined on at least an annual basis will evaluation of effectiveness also monitored on at least an annual basis.

6 1. Departmental Mission Statement ASSESSMENT PLAN The primary mission of the Aviation Sciences Institute is to provide its students with the highest quality aviation education and flight training possible. The fundamental belief being that the best trained students will be the safest and most successful aviation professionals. The Aviation Sciences Institute will strive to excel as a world leader in Aviation Education. To that end, the Aviation Sciences Institute will provide the student with the most current information, technology, and personalized training available in the aviation profession..2. Departmental Vision Statement "The vision for the Aviation Sciences Institute is to become the recognized leader in Oklahoma Higher Education's aviation community for pilots and managers." To facilitate this we have expanded our course offerings to the Oklahoma City area with the Oklahoma City Aviation Education Alliance. This Alliance is comprised of seven institutions ofhigher education and creates the possibility of a seamless transition among the schools in the Alliance. This involvement has effectively doubled our student population. 3. Program Goal(s) The goals for students in the Aviation Sciences Institute's Aviation Management Program are:. 1. To recognize the flight environment, ground or air, in which the aircraft can be safely operated with the ability to analyze trends that can adversely affect safe operations. 2. To establish a working knowledge of regulations governing the operation of aircraft. The student will recognize and have the knowledge and skill to locate and research specific regulations that affect the safety and legality of flight. 3. To cultivate sound technical skills associated with the aviation industry. The student will be able to efficiently operate aircraft in the air and during ground operations and will possess the competence to identify conditions that are unsafe. 4. To develop and cultivate managerial and business skills. The student will possess the basic skills and recognize the expertise required in the aviation industry. 5. To develop sound written and effective oral communication skills necessary in the aviation environment. The student will be able to communicate competently using both oral and written media.

7 4. Major Program Objectives and Outcomes 1. The ability to make sound decisions in the aerospace industry using a logical scientific approach. 2. To develop a working knowledge ofsafety systems and programs dedicated to the facilitation of increased safety on the ground and in the mf. 3. An understanding ofthe major issues and economic considerations affecting the aerospace industry in the United States and worldwide. 4. Acquire the proper accident site management techniques and generate reports as needed by the various local, state, and federal agencies. 6. Develop knowledge ofthe legal and moral concepts that influence developments in national and intemationallaw. 7. To expand the fundamental skills ofthe aviation management student pertaining to business, safety, security and maintenance areas. The student will recognize and respond to basic management situations typically confronted when dealing with the various areas of aviation management 5. Statement for Assessment and Student Learning At Southeastern Oklahoma State University, the Aviation Flight Department will use assessment for the systematic collection, review, and use of information about educational programs for the purpose of improving student learning and development ( Palomba & Banta, 1999); which will facilitate discussion about academic and student programs that will provide useful information to guide continuous program improvement. Assessment is also instrumental for program review, budgeting, planning, and curricula matters. 6. Types of Assessment Used with Explanation a. Major airline involvement to facilitate the curriculum offerings. Upper leveladministrators at major airlines are contacted to review the current curriculum and the objectives/goals of the graduate degree. Inputs are gathered and reviewed by the faculty to determine if modifications are to be made and if so, the best course of integration. b. Syllabi and examinations are reviewed to determine ifthe course curriculum is following the desired goals and objectives for the students. c. Course critiques are reviewed to determine ifthe coursework is meeting the criteria set forth in the syllabi. d. Employers/supervisors are actively solicited for their input as to the student outcomes. Is the coursework ofthe degree viable and relevant in today's environment? Is the student/graduate's knowledge adequate to effectively accomplish the task? e. Student surveys are used to complete the overall evaluation of the courses offered and the structure ofthe degree, environment, and faculty.

8 7. Frequency of Assessment/Frequency of Reporting Assessment. Results Assessment is completed annually, normally finalizing the results in the late spring. One the results are tabulated the report is submitted to the Dean for School of Business. 8. Faculty Level of Involvement in Assessment Process Faculty are actively involved in the assessment process as follows: a. Syllabi are reviewed in collaboration with the entire faculty to help ensure the goals for the degree are met or exceeded. b. Faculty help develop andjr revise the student survey to create a single document that will review the pertinent aspects of the degree. c. Monthly faculty meetings review the progress toward achieving the desired learning outcomes ofthe degree. d. Faculty administers the student survei 9. Analysis in/and for the Department Qualitative analysis is accomplished on the MS degree program that includes student surveys, student critiques, syllabi review, industry expert review of course content and objectives, supervisor/employer feedback. 10. Application in/and for the Department Assessments of individual programs are reviewed in a faculty forum. Comments are tracked- positive, negative, or neutral on each assessed area and trends identified. Once a trend is identified a discussion ofpossible solutions occurs. Changes are made via committee vote and are implemented or discarded. If a change is to be made it follows the curriculum change procedure outlined in the university guidance. 11. How Feedback is Achieved The most immediate feedback is achieved during the student critiques and test results of any change that is implemented. The next feedback is during the annual assessment processes as previously outlined. 12. Modifications Once a determination has been made to make a modification it is specifically reviewed during the next assessment period. Iffurther modification is required it proceeds through the normal assessment and change processes.