Alabama State University

Transcription

1 Alabama State University Detailed Assessment Report As of: 3/05/ :23 AM EST Accountancy M Acc (Includes those Action Plans with Budget Amounts marked One-Time, Recurring, No Request.) Mission / Purpose The mission of the Department of Accounting and Finance supports the ASU and COBA missions by providing quality technologically enriched undergraduate accounting/finance education and a Master of Accountancy degree program to students including ethics, opportunities for faculty development, and service and support to the accounting/finance professionals in the broader business community. Goals G 1:The Goal of the MAcc program The goal of the MAcc program is to prepare baccalaureate degree students for professional careers in public accounting and management accounting in business and government or to pursue terminal degrees. Student Learning Outcomes/Objectives, with Any Associations and Related Measures, Targets, Findings, and Action Plans SLO 1:Outcome 1 Each student will be able demonstrate a knowledge of Auditing theory and concepts with an integration of auditing methodology and CPA practice. Relevant Associations: Strategic Plan Associations: Alabama State University 2 To ensure the academic integrity of the University. 6 To ensure that the University responds to all of its constituents. 7 To improve programs and services that will contribute to the development of wholesome student life M 1:Assessment for outcome #1 Intended Educational (Student) Learning Outcome #1 (repeated from Linkage Page): Outcome #1: Applications Software- Each student will be able demonstrate a knowledge of auditing theory and concepts with an integration of auditing methodology and CPA practice. How many Means of Assessment are proposed for this Outcome? _ 1 _ First Means of Assessment for Outcome #1: State Means of Assessment and Describe Data Collection Plan: All students enrolled in ACT 514- Advanced Auditing were required simulated CPA exams using the Gleim CPA Review test resources. Each student was required to obtain a score of 70% or higher on at least one exam. Students will be able to perform audit procedures and evaluate evidence. Students will also evaluate audit findings, communications and reporting. Finally, students will demonstrate a knowledge of professional

2 responsibilities Define Criteria for Success: After data collection, at the end of the Assessment Period, you will complete blocks and Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: All the twenty-two students enrolled in ACT 514 obtained the 70% passing score on at least one of the simulated CPA exams Describe How Assessment Results Were Used to Improve Instructional Program: The results were used to increase the number of CPA exams per student by 2 exams. Second Means of Assessment for Outcome #1: State Means of Assessment and Describe Data Collection Plan: Define Criteria for Success: After data collection, at the end of the Assessment Period, you will complete blocks and Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: Describe How Assessment Results Were Used to Improve Instructional Program:. You may add more Means of Assessment by copying blocks through Master of Accountancy - SACS - Spring 2011 First Means of Assessment for Outcome #1: ACT S Ch 1-8 ACT S Final Question Percent Action Question Percent Action 1 82 Strength Strength 2 64 Opportunity for Improvement 2 90 Strength 3 73 Meet Expectation 3 95 Strength 4 55 Opportunity for Improvement Strength 5 55 Opportunity for Improvement 5 95 Strength 6 55 Opportunity for Improvement 6 35 Opportunity for Improvement 7 82 Strength 7 85 Meet Expectations 8 55 Opportunity for Improvement 8 75 Opportunity for Improvement 9 64 Opportunity for Improvement 9 95 Strength Meet Expectation Strength Strength Strength Opportunity for Improvement Strength Opportunity for Improvement Opportunity for Improvement Strength Strength Opportunity for Improvement Strength Meets Expectation Strength Meets Expectation Meet Expectation Strength Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Meets Expectation Opportunity for Improvement Meet Expectation Opportunity for Improvement Meet Expectation Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Meet Expectation To improve the student's performance in this class, tutorials will be offered each semester. In addition, test taking skills will be incorporated into the course to better prepare the students to take and pass standardize exams. Additional resource materials related to the subject matter will also be required reading to assist students with interpretations of the more difficult topics in the main textbook. >80 Strength Final >80 Strength Meets Expectation Meets Expectation <70 Opportunity for Improvement <70 Opportunity for Improvement Gross Summary Strength Meets Expectation Opportunity for Improvement Total Exam Final Exam Totals Percent 35.4% 20.8% 43.8% 100.0% Source of Evidence: Performance (recital, exhibit, science project) The achievement target was that at least 70% of the class achieve a 70% passing score on at least one of the simulated CPA exams. Findings ( ) - Met First Means of Assessment for Outcome #1: State Means of Assessment and Describe Data Collection Plan: All students enrolled in ACT 514- Advanced Auditing were required simulated CPA exams using the Gleim CPA Review test resources. Each student was required to obtain a score of 70% or higher on at least one exam. Students will be able to perform audit procedures and evaluate evidence. Students will also evaluate audit findings, communications and reporting. Finally, students will demonstrate a knowledge of

3 professional responsibilities Define Criteria for Success: After data collection, at the end of the Assessment Period, you will complete blocks and Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: All the twentytwo students enrolled in ACT 514 obtained the 70% passing score on at least one of the simulated CPA exams Describe How Assessment Results Were Used to Improve Instructional Program: The results were used to increase the number of CPA exams per student by 2 exams. Second Means of Assessment for Outcome #1: State Means of Assessment and Describe Data Collection Plan: Define Criteria for Success: After data collection, at the end of the Assessment Period, you will complete blocks and Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: Describe How Assessment Results Were Used to Improve Instructional Program:. You may add more Means of Assessment by copying blocks through Master of Accountancy - SACS - Spring 2012 First Means of Assessment for Outcome #1: ACT S Pre-Test ACT S Post-test Question Percent Action Question Percent Action 1 0 Opportunity for Improvement Strength 2 38 Opportunity for Improvement 2 88 Strength 3 38 Opportunity for Improvement 3 88 Strength 4 13 Opportunity for Improvement Strength 5 25 Opportunity for Improvement Strength 6 50 Opportunity for Improvement Strength 7 13 Opportunity for Improvement 7 0 Opportunity for Improvement 8 25 Opportunity for Improvement 8 25 Opportunity for Improvement 9 25 Opportunity for Improvement 9 63 Opportunity for Improvement Meet Expectation Opportunity for Improvement 11 0 Opportunity for Improvement Strength Meet Expectation Strength Opportunity for Improvement Strength Strength Strength Opportunity for Improvement Strength Opportunity for Improvement Strength Opportunity for Improvement Strength 18 0 Opportunity for Improvement Strength Opportunity for Improvement Strength Opportunity for Improvement Opportunity for Improvement Strength Strength Strength Strength Opportunity for Improvement Strength Strength Strength Opportunity for Improvement Opportunity for Improvement To improve the student's performance in this class, tutorials will be offered each semester. In addition, test taking skills will be incorporated into the course to better prepare the students to take and pass standardize exams. Additional resource materials related to the subject matter will also be required reading to assist students with interpretations of the more difficult topics in the main textbook. >80 Strength Final >80 Strength Meets Expectation Meets Expectation <70 Opportunity for Improvement <70 Opportunity for Improvement Gross Summary Strength Meets Expectation Opportunity for Improvement Total Pretest Post-test Totals Percent 46% 4% 50% 100.0% Total SLO 2:Outcome 2 Students will be able to analyze the typical planning and control systems including budgeting and responsibility accounting, understand cost behavior and alternative cost, and identify and use relevant information in the decision-making process including capital expenditures, break-even analysis, pricing and investment centers. Relevant Associations: Strategic Plan Associations: Alabama State University 2 To ensure the academic integrity of the University. 6 To ensure that the University responds to all of its constituents. M 2:Assessment for outcome #2

4 Intended Educational (Student) Learning Outcome #2 (repeated from Linkage Page): Outcome #2: How many Means of Assessment are proposed for this Outcome? _ 1 _ First Means of Assessment for Outcome #2: State Means of Assessment and Describe Data Collection Plan: Students will be able to analyze the typical planning and control systems including budgeting and responsibility accounting, understand cost behavior and alternative cost, and identify and use relevant information in the decision-making process including capital expenditures, break-even analysis, pricing and investment centers Define Criteria for Success: An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. At least 70% of the students will achieve a score of 70 or higher. After data collection, at the end of the Assessment Period, you will complete blocks and Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: The percentage earned by all students on each exam question was compiled. Questions were placed in three categories: 90% or more = Strength, 80% - 90% = Expectation and less than 80% = Opportunity for Improvement. More than half of the students were in the Strength category Describe How Assessment Results Were Used to Improve Instructional Program: The percentages of students in the three categories ( ) are Strength 69.0%, Meets Expectation 14.3% and Opportunity for Improvement 16.7%. The performance level indicated strength in this area. The results were used to increase the rigor in the test questions. Master of Accountancy - SACS - Spring 2011 First Means of Assessment for Outcome #2: ACT S Ch 5-9 ACT S Ch Question Percent Action Question Percent Action Strength 1 36 Opportunity for Improvement 2 95 Strength 2 55 Opportunity for Improvement 3 95 Strength Strength Strength 4 68 Opportunity for Improvement 5 95 Strength 5 68 Opportunity for Improvement 6 86 Meets Expectation 6 81 Meets Expectation 7 95 Strength Strength 8 91 Strength 8 64 Opportunity for Improvement 9 86 Meet Expectation Strength Strength Strength Strength Strength Strength Strength Opportunity for Improvement Strength Strength Strength Strength Strength Strength Strength Strength Strength Meets Expectation Strength Strength Strength Strength Meets Expectation Essay 64 Opportunity for Improvement Essay 86 Meets Expectation >90 Strength Meets Expectation <80 Opportunity for Improvement Gross Summary Strength Meets Expectation Opportunity for Improvement Total Exam Final Exam Totals Percent 69.0% 14.3% 16.7% 100.0% Source of Evidence: Performance (recital, exhibit, science project) At least 70% of the students will achieve a passing score of 70 or higher on each exam question. Findings ( ) - Met First Means of Assessment for Outcome #2: State Means of Assessment and Describe Data Collection Plan: Students will be able to analyze the typical planning and control systems including budgeting and responsibility accounting, understand cost behavior and alternative cost, and identify and use relevant information in the decision-making process including capital expenditures, break-even analysis, pricing and investment centers Define Criteria for Success: An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. After data collection, at the end of the Assessment Period, you will complete blocks and Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: The percentage

5 earned by all students on each exam question was compiled. Questions were placed in three categories: 90% or more = Strength, 80% - 90% = Expectation and less than 80% = Opportunity for Improvement. More than half of the students were in the Strength category Describe How Assessment Results Were Used to Improve Instructional Program: The percentages of students in the three categories ( ) are Strength 51%, Meets Expectation 5% and Opportunity for Improvement 44%. The performance level indicated strength in this area. The results were used to increase the rigor in the test questions. Master of Accountancy - SACS - Spring 2012 First Means of Assessment for Outcome #2: ACT S PreTest ACT S Post-test Question Percent Action Question Percent Action 1 88 Strength Strength Strength Strength Strength Strength Strength Strength 5 13 Opportunity for Improvement Strength Strength Strength Strength Strength Strength Strength Strength Strength Strength Strength Opportunity for Improvement Strength Meets Expectation Opportunity for Improvement Strength Opportunity for Improvement Strength Opportunity for Improvement Strength Opportunity for Improvement Opportunity for Improvement Strength Strength Strength Strength Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Meets Expectation Opportunity for Improvement Strength Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement 32 0 Opportunity for Improvement Opportunity for Improvement Meets Expectation Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement >90 Strength Meets Expectation <80 Opportunity for Improvement Gross Summary Strength Meets Expectation Opportunity for Improvement Total Exam Final Exam Totals Percent 51% 5% 44% 100.0% Total SLO 3:Outcome #3 Each student will be able to recognize the relationship between the AIS and the organization's business processes. Each student will also be able to recognize how the information system supports the management function. M 3:Outcome #3 All students enrolled in ACT 516- Advanced Accounting Information System were required to take simulated CPA exams using the Gleim CPA Review test resources. Each student was required to obtain a score of 70% or higher on at least one exam. Students will be able to describe the relationship of the organization value chain and an enterprise system. Students will also understand the major approaches used to transfer electronic data during business event processing. Source of Evidence: Faculty pre-test / post-test of knowledge mastery An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. Findings ( ) - Met First Means of Assessment for Outcome #3: ACT S Pre-Test ACT S Post-Test Question Percent Action Question Percent Action 1 71 Meet Expectation Strength 2 71 Meet Expectation Strength 3 71 Meet Expectation 3 80 Meet Expectations 4 100

6 Strength 4 80 Meet Expectations 5 57 Opportunity for Improvement Strength Strength Strength 7 29 Opportunity for Improvement 7 80 Meet Expectations 8 86 Strength Strength 9 57 Opportunity for Improvement Strength Opportunity for Improvement Strength 11 2 Opportunity for Improvement Strength Opportunity for Improvement Strength Strength Strength Meet Expectation Strength Strength Strength Strength Strength Opportunity for Improvement Strength Strength Strength Strength Meet Expectations Opportunity for Improvement Strength Strength Opportunity for Improvement Strength Strength 23 0 Opportunity for Improvement Strength Strength Strength Strength Strength Opportunity for Improvement Strength Strength Strength Opportunity for Improvement Strength Strength Strength Opportunity for Improvement Meet Expectations To improve the student's performance in this class, tutorials will be offered each semester. In addition, test taking skills will be incorporated into the course to better prepare the students to take and pass standardize exams. Additional resource materials related to the subject matter will also be required reading to assist students with interpretations of the more difficult topics in the main textbook. >80 Strength Final >80 Strength Meets Expectation Meets Expectation <70 Opportunity for Improvement <70 Opportunity for Improvement Gross Summary Strength Meets Expectation Opportunity for Improvement Total Pretest Final Exam Totals Percent 63.3% 15% 21.7% 100.0% Total SLO 4:Outcome #4 Each student will be able to understand the specific types of funds in each fund category and the different uses of each fund type in each category and explain the financial reporting requirements for a government's basic financial statements and its comprehensive annual financial report. M 4:Outcome #4 : An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. Source of Evidence: Faculty pre-test / post-test of knowledge mastery An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. Findings ( ) - Met ASSESSMENT PLAN / REPORT: OUTCOME #4 FOR MASTER OF ACCOUNTANCY Graduate (Instructional Degree Program) (Degree Level) September August 2012 (Assessment Period Covered) Intended Educational (Student) Learning Outcome #4 (repeated from Linkage Page): Outcome #2: Each student will be able to understand the specific types of funds in each fund category and the different uses of each fund type in each category and explain the financial reporting requirements for a government's basic financial statements and its comprehensive annual financial report. How many Means of Assessment are proposed for this Outcome? _ 1 _ First Means of Assessment for Outcome #4: State Means of Assessment and Describe Data Collection Plan: All students enrolled in ACT 532- Advanced Fund Accounting were required to take simulated CPA exams using the Gleim CPA Review test resources. Each student was required to obtain a score of 70% or higher on at least one exam. Students will be able to analyze the effects of transactions on the proprietary fund and governmental fund categories and on the General Capital Assets

7 and General Long-Term Liabilities accounts Define Criteria for Success: An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. After data collection, at the end of the Assessment Period, you will complete blocks and Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: The percentage earned by all students on each exam question was compiled. Questions were placed in three categories: 90% or more = Strength, 80% - 90% = Expectation and less than 80% = Opportunity for Improvement. More than half of the students were in the Strength category Describe How Assessment Results Were Used to Improve Instructional Program: The percentages of students in the three categories ( ) are Strength 72%, Meets Expectation 9% and Opportunity for Improvement 19%. The performance level indicated strength in this area. The results were used to increase the rigor in the test questions. Master of Accountancy - SACS - Spring 2012 First Means of Assessment for Outcome #4: ACT S Pre-Test ACT S Post-Test Question Percent Action Question Percent Action 1 56 Opportunity for Improvement Strength 2 22 Opportunity for Improvement 2 71 Meet Expectations 3 33 Opportunity for Improvement Strength 4 56 Opportunity for Improvement 4 42 Opportunity for Improvement 5 89 Strength 5 86 Strength 6 11 Opportunity for Improvement 6 86 Strength 7 56 Opportunity for Improvement 7 57 Opportunity for Improvement 8 22 Opportunity for Improvement 8 57 Opportunity for Improvement 9 56 Opportunity for Improvement Strength Opportunity for Improvement Opportunity or Improvement Meet Expectations Meet Expectations Opportunity for Improvement Strength Opportunity for Improvement Strength Opportunity for Improvement Strength Opportunity for Improvement Strength Opportunity for Improvement Strength Strength Strength Strength Strength Meet Expectations Opportunity for Improvement Opportunity for Improvement Opportunity for Improvement Strength Opportunity for Improvement Strength Strength Strength Strength >90 Strength Meets Expectation <80 Opportunity for Improvement Gross Summary Strength Meets Expectation Opportunity for Improvement Total Exam Exam III Totals Percent 71.7% 8.7% 19.6% 100.0% Total