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1 Academic Program Report COLLEGE OF BUSINESS ADMINISTRATION Accounting Degrees: B.S. in Accounting M.S. in Accounting M.S. in Tax Accounting I. ENROLLMENT AND COMPLETERS Undergraduate: Pre Accounting: Enrollment Freshmen Sophomore Junior Senior Total Summer '13 Fall ' Spring ' Total Completers BS Accounting: Enrollment Freshmen Sophomore Junior Senior Total Completers Summer '13 12 Fall ' Spring ' Total 101 Graduate: Post-Baccalaureate: Enrollment Pre Accounting BS Accounting Total Fall ' Spring '
2 Academic Program Report COLLEGE OF BUSINESS ADMINISTRATION Accounting Masters: Enrollment Completers MS Accounting MS Tax Accounting Total MS Accounting MS Tax Accounting Total Summer ' Fall ' Spring ' Total II. DESCRIBE KEY ACCOMPLISHMENTS The Department of Accounting is one of about 180 accounting programs worldwide that has separate AACSB Accounting Accreditation, which puts us in the top 2 or 3% of Accounting programs worldwide. It is one of only two accounting programs in the state of Louisiana that has this separate AACSB accounting accreditation at both the graduate and undergraduate levels. The number of graduates in the three Accounting programs is extremely strong; in fact, in the , , , and academic years, the numbers of graduates in all 3 of our accounting and taxation programs were the four highest in 26 years! This shows that our students are graduating at a faster rate than ever, while we continue to maintain our high academic standards. Further, the Department of Accounting s retention rate is the highest in the College of Business Administration and dramatically exceeds the retention rate of most programs in the University. In Fall 2013, the Department of Accounting had the highest student/faculty ratio of any Department in the University, which shows how well- received the three Accounting programs are. The UNO Department of Accounting has the only MS in Tax Accounting degree in Louisiana. It has graduated approximately 360 students from this graduate tax program since The MS in Accounting degree has been awarded to about 360 students since the 1970s. Also, the UNO Department of Accounting is one of only 27 Institute of Internal Auditors Endorsed Internal Auditing programs worldwide (17 in the U.S.) at the Center or Comprehensive Internal Auditing Program level. On March 28, 2014, we held our 54 th Annual Awards Ceremony; donors contributed a record amount of funds (about $90,000) for about 80 scholarships and awards. In May 2014, we held the 46 th annual Energy Accounting and Technology Conference. The 22 nd annual one- day CPE Accounting Lecture Series, co- sponsored by Beta Alpha Psi and the UNO Department of Accounting, was held in November Further, in the area of CPE credit, we continue to co- sponsor, with the New Orleans Chapter of the Society of Louisiana CPAs, approximately 10 two- hour CPE seminars each year on Thursday evenings.
3 Academic Program Report COLLEGE OF BUSINESS ADMINISTRATION Accounting III. ATTACH THE ANNUAL INSTITUTIONAL EFFECTIVENESS REPORT FROM WEAVE AND THE ANNUAL FACULTY ACTIVITY REPORT FROM FACULTY 180
4 University of New Orleans Detailed Assessment Report Accounting As of: 6/12/ :20 PM CDT (Includes those Action Plans with Budget Amounts marked One-Time, Recurring, No Request.) Mission / Purpose The mission of the Department of Accounting is to provide programs, at both the undergraduate and graduate levels, that prepare our students for careers as professional accountants in public practice, industry, and other areas, and for advancement into graduate programs. We will do this by maintaining high academic standards, superior teaching, quality research, significant service, and the effective use of technology. We recognize the importance of continuous improvement, high ethical standards, and diversity in the educational environment. Strategic Plan Goals SP Goal 1: Intellectual contributions The Department will provide intellectual contributions that benefit academic and professional communities. SP Goal 2: Prepare students for careers The Department of Accounting faculty will provide accounting instructions that prepares students for accounting careers. SP Goal 3: Professional service The Department will provide service to national, regional, and local professional and community organizations and to the University. SP Goal 4: Offer flexible academic programs The Department will offer undergraduate and graduate academic programs that are flexible for our students, given our resources. SP Goal 5: Maintain strong enrollments The Department will maintain its strong Accounting enrollments. SP Goal 6: Maintain strong alumni involvement The Department will maintain its strong alumni involvement. SP Goal 7: Professional and industry partnerships The Department will maintain its strong partnerships with the accounting profession and industry. Other Outcomes/Objectives, with Any Associations and, Targets, Findings, and Action Plans O/O 1: Financial support and evaluations for research 1. Subsidize submission fees 2. Provide financial support for research 3. Have meaningful evaluations for research University Strategic Plan Associations University of New Orleans 6 Research M 1: Faculty activity reports Faculty activity reports. Source of Evidence: Administrative measure - other Have at least 90% of our faculty be academically qualified (AQ) and professionally qualified (PQ). $10,000 yearly to support faculty in research efforts. $25,000 yearly for summer research grants. Finding ( ) - Met Yes, 90% of our faculty are academically qualified (AQ) (SA Scholarly Academic under the more recent term) and professionally qualified (PQ) (IP Instructional Practitioner under the more recent term). Action Plan for Intellectual Contributions Objective of 90% AQ was met (SA under the more recent term). Continue to monitor and report going forward. O/O 2: Prepare students for careers The Department of Accounting faculty will provide accounting instructions that prepares students for accounting careers. University Strategic Plan Associations University of New Orleans 1 Academic Programs M 2: Exit Interviews
5 Conduct exit interviews each semester. Source of Evidence: Client satisfaction survey (student, faculty) Have at least 80% of UG and Grad students who participate in exit interviews give an overall positive recommendation. Finding ( ) - Met More than 80% of UG and Grad students who participated in exit interviews gave an overall positive recommendation. Action Plan for Exit Interviews Objectives were met. Continue to monitor and report on results from exit interviews in the fall and spring semesters. M 3: Employer survey Conduct employer survey every 3-4 yrs. Source of Evidence: Evaluations Obtain at least a 3.8 rating out of 5.0 on 80% of survey questions of the employer survey. Finding ( ) - Met Favorable results were obtained in the 2009 survey. Employer survey is done every 5 years. Will be repeated in academic year. Action Plan for Employer Survey Employer surveys are done only periodically, e.g., every 4-5 years. Plan to conduct such an employer survey in the ac... O/O 3: Encourage service 1. Encourage faculty members to accept board positions. 2. Encourage faculty to serve on university committees. 3. Encourage faculty to assist in service learning opportunities. University Strategic Plan Associations University of New Orleans 3 Faculty M 4: Participation tally Tally participation in service organizations, committees and other efforts. Source of Evidence: Activity volume 1. One third of faculty will serve on board of organizations or on editorial boards. 2. All faculty members will provide university service. 3. Provide 10 service learning opportunities per year for students. Finding ( ) - Met 1. Full compliance: 50% of faculty served on boards of organizations or on editorial boards; this is more than one third of the faculty. 2. Full compliance: All faculty members provide University service. 3. Full compliance: Service activities through faculty and honorary fraternity of Beta Alpha Psi Action Plan for Participation in Service organizations and committees Objectives were met. Continue to monitor and report on participation in service activities going forward. O/O 4: Offer courses Classes should be scheduled to help students meet their degree requirements, where possible. Classes should be scheduled to help meet professional/personal needs, where possible. University Strategic Plan Associations University of New Orleans 1 Academic Programs 2 Students M 5: Class bulletins Class bulletins of undergraduate courses Source of Evidence: Administrative measure - other Offer approximately the same number of undergraduate and graduate courses during the academic year as in the base year. Finding ( ) - Met Yes, 66 sections of undergraduate accounting courses were offered for the academic year compared
6 to 71 sections for the pre-katrina academic year. Yes, 20 sections of graduate accounting courses were offered for the academic year compared to 19 sections for the pre-katrina academic year. This number is excellent (90 total in and 86 total in ) given our loss of full-time faculty and students. When counting courses rather than sections, we calculate 29 undergraduate courses and 19 graduate courses in compared to 28 undergraduate courses and 17 graduate courses in for a total of 48 in compared to 45 in , an increase of 3 courses, which is excellent. Action Plans on Course Offerings Objectives were met. Continue to monitor and report on course offerings going forward. O/O 5: Maintain strong enrollments Maintain the strong enrollments in the undergraduate and graduate Accounting programs that the Department has had. Work with Admissions to maintain undergraduate and graduate programs. Participate in phonathons. University Strategic Plan Associations University of New Orleans 2 Students M 6: Enrollment statistics, admissions contacts, phone calls made Enrollment statistics, admissions contacts, phone calls made Source of Evidence: Administrative measure - other To maintain the healthy accounting enrollments that the Department of Accounting has so successfully achieved. To continue making phone calls to prospective students. Finding ( ) - Met Full compliance. Accounting enrollments as a percentage of pre-katrina enrollments far exceed the University's overall percentage. Many phone calls were made to prospective students. Action Plans on Accounting Enrollments Objectives were met. Enrollments are excellent. Continue to monitor and report going forward. O/O 6: Alumni involvement opportunities Have at least six speakers per year in accounting classes. Solicit contributions from alumni. Continue to raise money from alumni for scholarships and awards. Continue to solicit alumni involvement with the and Energy Accounting and Technology Conference. University Strategic Plan Associations University of New Orleans 5 Community M 7: Reports and lists of alums, scholarships, conference participants Activities Reports, Alumni Solicitation Letter and Mailing Lists, List of Scholarships and Awards, List of Energy Accounting and Technology Conference Participants Source of Evidence: Administrative measure - other To maintain the strong alumni involvement for which the Department of Accounting is known. Finding ( ) - Met Each year a solicitation of funds from alumni is completed and funds are raised for departmental and student purposes. Each year an awards banquet is held. This year $90,000 was raised for over 80 accounting scholarships. Many participants in the Energy conference are UNO Department of Accounting alumni. Action Plan for Alumni, Scholarships, and Energy Conference Objectives were met. Continue to monitor and report on these activities going forward. O/O 7: Maintain strong partnerships Supplement annual solicitation with the use of the Advisory Council to solicit contributions. Continue to raise money from alumni for scholarships and awards. Continue with alumni involvement with the annual Energy Accounting and Technology Conference. Obtain student internships. University Strategic Plan Associations University of New Orleans 5 Community M 8: Fund raising results, scholarship, conference and internship lists Fund-Raising Results, List of Scholarships and Awards, List of Energy Accounting and Technology Conference Participants, List of student internships
7 Source of Evidence: Administrative measure - other To maintain the strong partnership with the accounting profession and industry for which the Department of Accounting is known. Finding ( ) - Met Each year a solicitation of funds from alumni is completed and funds are raised for departmental and student purposes. Each year an awards banquet is held. This year $90,000 was raised for over 80 accounting scholarships. Many participants in the Energy conference are UNO Department of Accounting alumni. Action Plans for Scholarships, Internships, and Energy Conference Objectives were met. Continue to monitor and report on activities relating to scholarships, internships, and Energy Conference... O/O 8: PQ representatives teaching Use professionally qualified (PQ) representatives from the accounting profession to teach courses subject to AACSB guidelines, financial constraints, College of Business guidelines and needs. Department chair should cultivate potential PQ adjunct faculty. Obtain necessary funding to hire adjunct faculty resources. Provide adequate ancillary support for adjunct faculty. Provide evaluative feedback to adjunct faculty relative to teacher evaluations. University Strategic Plan Associations University of New Orleans 3 Faculty M 9: AACSB guidelines, number of adjunct faculty members, course evaluations AACSB guidelines, number of adjunct faculty members, course evaluations Source of Evidence: Administrative measure - other Use PQ (IP) representatives from the accounting profession to teach courses subject to AACSB guidelines, financial constraints, College of Business guidelines and needs. Finding ( ) - Met Six adjunct and part-time professionals and practitioners were used to teach 9 accounting classes. This is well within AACSB guidelines. Course evaluations for adjunct faculty were satisfactory. Action Plan on PQ (IP) Faculty Objectives were met. Continue to monitor and report on hiring of PQ (IP new term) faculty going forward. Details of Action Plans for This Cycle (by Established cycle, then alpha) Action Plan for Alumni, Scholarships, and Energy Conference Objectives were met. Continue to monitor and report on these activities going forward. Measure: Reports and lists of alums, scholarships, conference participants Strategies/Actions: Alumni involvement opportunities Action Plan for Employer Survey Employer surveys are done only periodically, e.g., every 4-5 years. Plan to conduct such an employer survey in the academic year. Measure: Employer survey Strategies/Actions: Prepare students for careers Action Plan for Exit Interviews Objectives were met. Continue to monitor and report on results from exit interviews in the fall and spring semesters. Measure: Exit Interviews Strategies/Actions: Prepare students for careers Action Plan for Intellectual Contributions Objective of 90% AQ was met (SA under the more recent term). Continue to monitor and report going forward.
8 Measure: Faculty activity reports Strategies/Actions: Financial support and evaluations for research Action Plan for Participation in Service organizations and committees Objectives were met. Continue to monitor and report on participation in service activities going forward. Measure: Participation tally Strategies/Actions: Encourage service Action Plan on PQ (IP) Faculty Objectives were met. Continue to monitor and report on hiring of PQ (IP new term) faculty going forward. Measure: AACSB guidelines, number of adjunct faculty members, course evaluations Strategies/Actions: PQ representatives teaching Action Plans for Scholarships, Internships, and Energy Conference Objectives were met. Continue to monitor and report on activities relating to scholarships, internships, and Energy Conference going forward. Measure: Fund raising results, scholarship, conference and internship lists Strategies/Actions: Maintain strong partnerships Action Plans on Accounting Enrollments Objectives were met. Enrollments are excellent. Continue to monitor and report going forward. Measure: Enrollment statistics, admissions contacts, phone calls made Strategies/Actions: Maintain strong enrollments Action Plans on Course Offerings Objectives were met. Continue to monitor and report on course offerings going forward. Measure: Class bulletins Strategies/Actions: Offer courses Detailed Assessment Report Accounting, B.S. As of: 6/12/ :20 PM CDT (Includes those Action Plans with Budget Amounts marked One-Time, Recurring, No Request.) Mission / Purpose The B.S. in Accounting program provides undergraduates with an understanding of accounting concepts, preparing them for entry-level positions in the profession. Student Learning Outcomes/Objectives, with Any Associations and, Targets, Findings, and Action Plans SLO 1: Financial accounting and governmental accounting Students will demonstrate a proficiency in financial accounting and governmental accounting concepts. Connected Document Acct 3122 AOL Manry Spr 2014 M 1: Course exams (ACCT 3121, 3122, 3123, 3124) Examinations at the end of the courses. ACCT 3121, 3122, 3123, 3124 Source of Evidence: Capstone course assignments measuring mastery Connected Documents Acct 3122 AOL Manry Spr 2014 Acct 3123-AOL-Manry-Spr 2014 Assessment Acct 3121 Houser--Fall 2013 Assessment Acct 3121 Wandler--Fall 2013 Assessment Acct 3121 Young--Fall 2013 Assessment Acct Fall 2013 Assessment Acct Fall 2013
9 Sixty percent of the students will meet or exceed 62.5& proficiency in each area of competency within the two intermediate accounting courses (ACCT 3121, ACCT 3122), which have finance majors in addition to accounting majors. Seventy percent of the students will meet or exceed 70% proficiency in each area of competency within the advanced accounting and government accounting course (ACCT 3123, ACCT 3124). Finding ( ) - Partially Met Acct 3121 (Wandler). Analysis of the students' overall performance in sections 001 and 601 of Intermediate Accounting I (ACCT 3121) in the Fall 2013 semester indicated that all 4 of the goals were met. 84% of the students met or exceeded expectations for goal 1, 61% of the students met or exceeded expectations for goal 2, 66% of the students met or exceeded expectations for goal 3, and 76% of the students met or exceeded the expectations for goal 4. Acct 3121 (Houser). For the Fall semester in the four areas of competency for Intermediate Accounting I of Concepts & Standards, Income statement & Statement of Cash Flows, Current Assets, and Noncurrent Assets, the objective was wholly satisfied in three areas out of the four areas. The objective was wholly satisfied in the Concepts & Standards, Current Assets, and Noncurrent Assets areas. The objective was not wholly satisfied in the Income statement & Statement of Cash Flows area. Acct 3121 (Young). In two of the four areas of competency: Concepts and Standards and Noncurrent Assets, the learning objectives were wholly met. No corrective actions are required at the present time. In the other two of the four areas of competency: Financial Statements and Current Assets, the learning objectives were not wholly met. Acct 3122 (Ballanco). The AOL measures competency in four areas: 1) Current Liabilities, Investments, Accounting changes, and Error Analysis; 2) Non-Current liabilities, bonds, leases, pensions, deferred taxes; 3) Owner's equity, dividends, preferred stock, treasury stock, stock options, rights and warrants; 4) Non-balance sheet disclosures, earnings per share, Statement of cash flows. Measurement is through 8 multiple choice questions in each area embedded in the final exam. Acceptable performance is 5 of the 8 questions correct. 60% of all students must reach acceptable performance in order to satisfy the objective. In three areas of competency (1, 2 and 4 from above), the objectives were wholly satisfied. In area 3, the objective was not met, therefore, the focus or action plan will be to allow more time for in class practice and possible an out-of-class small project. Acct 3124 (Berrigan).All the objectives were met. Acct 3122 (Manry) All the objectives were met (spring 2014). Acct 3123 (Manry) The objectives were partially met (spring 2014). 70% are to meet the criteria, but in the "Business combinations and consolidation issues" area, 56% met or exceeded. Dr. Manry will reexamine in Spring 2015 and Instructional and Review focus will be increased in this area. Action Plan for Acct 3121, 3122, 3123, and 3124 Acct 3121 (Wandler). While all four of the goals were met, it is imperative to strive to find new and more interesting ways t... SLO 2: Auditing concepts Students will demonstrate proficiency in auditing concepts. M 2: Course exam (ACCT 3161) Course exam (ACCT 3161) Source of Evidence: Writing exam to assure certain proficiency level Connected Document Assessment Acct Fall 2013 Seventy percent of the students will meet or exceed 70% proficiency in each area of competency within the auditing course (ACCT 3161). Finding ( ) - Partially Met For Acct 3161, Fall 2013, three of the four areas were wholly met. These were ethics, sampling and PCAOB and regulation. For Acct 3161, Fall 2013, the fourth area, audit reporting, was not wholly met. I will review the results and follow-up in May Plan for Fourth Area of Acct 3161 In Fall 2013, three of the four areas were wholly met. These were ethics, sampling and PCAOB and regulation. The f... SLO 3: Individual income taxation Students will demonstrate a proficiency in individual income taxation concepts. M 3: Course exam (ACCT 3152) Examinations at the end of the course. Source of Evidence: Capstone course assignments measuring mastery Connected Document Assessment Acct 3152 Houser--Fall % will meet or exceed proficiency criteria in each area of competency. Finding ( ) - Partially Met For the Fall semester in the four areas of competency for Tax Accounting I of Income, Deductions, Compliance, and Property Transactions, the objective was wholly satisfied in one area out of the four areas. The objective was wholly satisfied in the Compliance area. The objective was not wholly satisfied in the
10 Deductions, Income, and Property Transactions areas. Action Plan for Acct 3152 Next time I teach the course, I will give out more handouts, ask questions to determine whether the students have a good under... SLO 4: Cost/managerial accounting and accounting information systems Students will demonstrate proficiency in cost/managerial accounting and accounting information system concepts. M 4: Course exams (ACCT 3131, 3141) Course exams (ACCT 3131, 3141) Source of Evidence: Writing exam to assure certain proficiency level Seventy percent of the students will meet or exceed 70% proficiency in each area of competency within the cost/managerial accounting course (ACCT 3131) and the accounting information systems course (ACCT 3141). Finding ( ) - Met Acct 3141: (Fall 2013) In all four of the four areas of competency: Technology, Database, Internal Control, and System Analysis, the learning objectives were wholly met. No corrective actions are required at the present time. Acct 3131: (Spring 2014) In all four areas of competency, the learning objectives were wholly met. No corrective actions are required at the present time. Connected Documents Acct-3131-AOL-Parker-Spr 2014 Assessment Acct Fall 2013 Action Plan for Acct 3131 All of objectives were met in Acct Instructor will continue to monitor and report going forward. Action Plan for Acct 3141 All the objectives were met, but the professor will monitor all areas of competency. SLO 5: Use of computers and IT Students will demonstrate the effective use of computers and information technology. M 5: Computer assignment (Acct 3120) Examination of computer assignments in Acct Source of Evidence: Academic direct measure of learning - other Connected Document Assessment Acct Fall % of students will score satisfactory or above on computer assignments. Finding ( ) - Met All objectives were met in Acct Plan in Acct 3120 Although Christy Chauvin will not teach Acct 3120 in the Spring 2014 semester, Dr. Joseph Beams will do a similar type of measur... SLO 6: Conducting auditing, financial accounting, and tax research Students will demonstrate a proficiency in conducting auditing, financial accounting, and tax research. M 6: Research project (ACCT 3161) Faculty evaluations of a sample of research projects. Source of Evidence: Project, either individual or group Connected Document Assessment Acct 3161 Research--Fall % of students will score satisfactory or above on research projects. Finding ( ) - Met Acct 3152 Tax Research. For the Fall semester the objective was wholly satisfied as to competency in the Tax Research Project and the Tax Return Project. Acct 3161 Fall 2013 Research Written Summary For Acct 3161, Fall 2013, the research requirement was fully met with a project in which the students researched online
11 auditing standards questions and other relevant topics. In addition, the students performed the online CPA Exam Simulation provided by the AICPA. The objective was fully met. Action Plan for Research for Acct 3152, Acct 3161, and Acct 3123 For Acct 3152, research and tax return projects, although the objectives were met, the professor will continue to monitor and... Details of Action Plans for This Cycle (by Established cycle, then alpha) Action Plan for Acct 3121, 3122, 3123, and 3124 Acct 3121 (Wandler). While all four of the goals were met, it is imperative to strive to find new and more interesting ways to present the material to the students thereby creating an environment more conducive to learning. Acct 3121 (Houser). Next time I teach the course, I will continue giving out handouts, reviewing, and going over numerous problems relating to the covered material in order to maintain competency in the Concepts& Standards, Current Assets, and Noncurrent Assets areas, and have the objectives met in the other area of Income statement & Statement of Cash Flows. Acct 3121 (Young). In order to improve learning and retention in these two areas in the future I will take the following actions. For Financial Statements, I will continually put greater emphasis on Financial Statement presentation in all topics covered throughout the semester. For Current Assets, I will spend more time on Current Assets in class to provide more repetition and emphasis. Acct 3122 (Ballanco). In area 3 (where the objective was not met), the focus will be to allow more time for in class practice and possible an out-of-class small project. Acct 3122 (Manry in Spring 2014 semester). Objectives were met, but the instructor will continue to monitor and measure the objective. Acct 3124 (Berrigan). The objectives were met, but the instructor will continue to monitor and measure the objective. Acct 3123 (Manry). Re-focus emphasis on Objective No. 1 going forward so that students' memory of earlier material is reinforced. Measure: Course exams (ACCT 3121, 3122, 3123, 3124) Outcome/Objective: Financial accounting and governmental accounting Action Plan for Acct 3131 All of objectives were met in Acct Instructor will continue to monitor and report going forward. Measure: Course exams (ACCT 3131, 3141) Outcome/Objective: Cost/managerial accounting and accounting information systems Action Plan for Acct 3141 All the objectives were met, but the professor will monitor all areas of competency. Measure: Course exams (ACCT 3131, 3141) Outcome/Objective: Cost/managerial accounting and accounting information systems Action Plan for Acct 3152 Next time I teach the course, I will give out more handouts, ask questions to determine whether the students have a good understanding of the material covered in class, review information, and try other exercises, to maintain the competency in the Compliance area, and have the objectives met in the other three areas (Deductions, Income, and Property transactions). Measure: Course exam (ACCT 3152) Outcome/Objective: Individual income taxation Action Plan for Research for Acct 3152, Acct 3161, and Acct 3123 For Acct 3152, research and tax return projects, although the objectives were met, the professor will continue to monitor and measure the objectives. For Acct 3161, research, although the objectives were met, the professor will continue to monitor and measure the objectives. For Acct 3123, although the objectives were met, the professor will continue to monitor and measure the objectives. Measure: Research project (ACCT 3161) Outcome/Objective: Conducting auditing, financial accounting, and tax research Plan for Fourth Area of Acct 3161 In Fall 2013, three of the four areas were wholly met. These were ethics, sampling and PCAOB and regulation. The fourth area, audit reporting, was not wholly met. So I will review the results in the Spring 2014 semester and follow-up in May Acct 3161 Fall 2013 Research Written Summary For Acct 3161, Fall 2013, the research requirement was fully met with a project in which the students researched online auditing standards questions and other relevant topics.
12 In addition, the students performed the online CPA Exam Simulation provided by the AICPA. The objective was fully met. Measure: Course exam (ACCT 3161) Outcome/Objective: Auditing concepts Plan for Fourth Area of Acct 3161 In Fall 2013, three of the four areas were wholly met. These were ethics, sampling and PCAOB and regulation. The fourth area, audit reporting, was not wholly met. So I will review the results in the Spring 2014 semester and follow-up in May Acct 3161 Fall 2013 Research Written Summary For Acct 3161, Fall 2013, the research requirement was fully met with a project in which the students researched online auditing standards questions and other relevant topics. In addition, the students performed the online CPA Exam Simulation provided by the AICPA. The objective was fully met. Plan for Fourth Area of Acct 3161 In Fall 2013, three of the four areas were wholly met. These were ethics, sampling and PCAOB and regulation. The fourth area, audit reporting, was not wholly met. So I will review the results in the Spring 2014 semester and follow-up in May Acct 3161 Fall 2013 Research Written Summary For Acct 3161, Fall 2013, the research requirement was fully met with a project in which the students researched online auditing standards questions and other relevant topics. In addition, the students performed the online CPA Exam Simulation provided by the AICPA. The objective was fully met. Plan in Acct 3120 Although Christy Chauvin will not teach Acct 3120 in the Spring 2014 semester, Dr. Joseph Beams will do a similar type of measurement when he teaches it in the future. Measure: Computer assignment (Acct 3120) Outcome/Objective: Use of computers and IT Detailed Assessment Report Accounting, M.S. As of: 6/12/ :20 PM CDT (Includes those Action Plans with Budget Amounts marked One-Time, Recurring, No Request.) Mission / Purpose The M.S. in Accounting program provides more specialized training in specific areas of accounting. Student Learning Outcomes/Objectives, with Any Associations and, Targets, Findings, and Action Plans SLO 1: High quality education to pursue career Students will receive a high quality accounting education that will allow them to pursue, or advance in, accounting, business, or related careers. M 1: Accounting Theory & Managerial Accounting Faculty evaluation of final exams in Accounting 6125 (Accounting Theory) and Accounting 6133 (Managerial Accounting). Source of Evidence: Capstone course assignments measuring mastery 80% of our students will demonstrate adequate knowledge of Accounting Theory and Managerial Accounting. Finding ( ) - Met Acct. 6125: Objectives concerning subject matter, research project, and term paper were satisfied (Fall 2013). Acct. 6133: Objectives concerning 4 subject matter areas were all met (Spring 2014). Connected Documents Acct 6133-AOL-Parker-Spr 2014 Assessment Acct Fall2013 MSA Action Plan for Acct 6125 Acct 6125: Planned action: Continue monitoring to optimize course content and performance evaluation as advisable.
13 Action Plan for Acct 6133 Objectives were met for Acct Instructor will continue to monitor and report going forward. SLO 2: Business planning acumen MS Accounting students will demonstrate business planning acumen. M 2: Strategic Business Planning Faculty evaluation of final exam for Accounting 6185 (Strategic Business Planning). Source of Evidence: Academic direct measure of learning - other Connected Document Acct 6185 Summary--Spring % of our students will demonstrate adequate strategic business planning acumen. Finding ( ) - Met All of objectives were met during the Spring 2014 semester for Acct Action Plan for Acct 6185 All objectives were met for Acct Instructor will continue to monitor and report going forward. SLO 3: Accounting research and in writing Students will demonstrate proficiency in conducting accounting research and in writing. M 3: Research projects Faculty evaluation of a sample of research projects taken from Accounting Source of Evidence: Project, either individual or group 80% of our students will score at least a satisfactory on an accounting research assignment from Acct Finding ( ) - Met Acct 6125: Objectives concerning subject matter, research project, and term paper were satisfied. Action Plan for 6125 Research Acct 6125: Planned action: Continue monitoring to optimize course content and performance evaluation as advisable. Details of Action Plans for This Cycle (by Established cycle, then alpha) Action Plan for 6125 Research Acct 6125: Planned action: Continue monitoring to optimize course content and performance evaluation as advisable. Measure: Research projects Outcome/Objective: Accounting research and in writing Action Plan for Acct 6125 Acct 6125: Planned action: Continue monitoring to optimize course content and performance evaluation as advisable. Measure: Accounting Theory & Managerial Accounting Outcome/Objective: High quality education to pursue career Action Plan for Acct 6133 Objectives were met for Acct Instructor will continue to monitor and report going forward. Measure: Accounting Theory & Managerial Accounting Outcome/Objective: High quality education to pursue career Action Plan for Acct 6185 All objectives were met for Acct Instructor will continue to monitor and report going forward.
14 Measure: Strategic Business Planning Outcome/Objective: Business planning acumen Detailed Assessment Report Tax Accounting, M.S. As of: 6/12/ :20 PM CDT (Includes those Action Plans with Budget Amounts marked One-Time, Recurring, No Request.) Mission / Purpose The M.S. in Tax Accounting degree provides comprehensive training in tax law and accounting with applications to business and individual taxpayers. Student Learning Outcomes/Objectives, with Any Associations and, Targets, Findings, and Action Plans SLO 1: High quality accounting education Students will receive a high quality accounting education that will allow them to pursue, or advance in, accounting, business, or related careers. M 1: Final exams Faculty evaluation of final exams in Accounting 6125 (Accounting Theory) and Accounting 6133 (Managerial Accounting). Source of Evidence: Academic direct measure of learning - other 80% of our students will demonstrate adequate knowledge of Accounting Theory and Managerial Accounting. Finding ( ) - Met Acct 6125: Objectives concerning subject matter, research project, and term paper were satisfied. Acct 6125: Planned action: Continue monitoring to optimize course content and performance evaluation as advisable. Acct 6133: Objectives concerning 4 subject matter areas were satisfied. Acct 6133: Planned action: Continue monitoring to optimize course content and performance evaluation as advisable. Connected Document Acct 6133-AOL-Parker-Spr 2014 Tax Action Plan for Acct 6125 Acct 6125 Planned action: Continue monitoring to optimize course content and performance evaluation as advisable. Action Plan for Acct 6133 All objectives were met for Acct Instructor will continue to monitor and report going forward. SLO 2: Tax planning acumen MS Accounting students will demonstrate business/tax planning acumen. M 2: Strategic Business Planning Faculty evaluation of final exam for Accounting 6185 (Strategic Business Planning). Source of Evidence: Academic direct measure of learning - other Connected Document Acct 6185 Summary Tax --Spring % of our students will demonstrate adequate strategic business planning acumen. Finding ( ) - Met All objectives were satisfied in Acct 6185 for the Spring 2014 semester. Action Plan for Acct 6185 All objectives were met for Acct Instructor will continue to monitor and report going forward. SLO 3: Research Students will demonstrate proficiency in conducting tax research and in writing. M 3: Faculty evaluation Faculty evaluation of a sample of research projects taken from Accounting Source of Evidence: Academic direct measure of learning - other
15 80% of our students will score at least a satisfactory on a tax research assignment from Acct Finding ( ) - Met All the students in Acct 6151 met the objectives and no further action is necessary. Action Plan for Acct 6151 Writing and research Acct 6151: Professor will monitor research and writing in Acct 6151 and measure objectives in the future. Details of Action Plans for This Cycle (by Established cycle, then alpha) Action Plan for Acct 6125 Acct 6125 Planned action: Continue monitoring to optimize course content and performance evaluation as advisable. Measure: Final exams Outcome/Objective: High quality accounting education Action Plan for Acct 6133 All objectives were met for Acct Instructor will continue to monitor and report going forward. Measure: Final exams Outcome/Objective: High quality accounting education Action Plan for Acct 6151 Writing and research Acct 6151: Professor will monitor research and writing in Acct 6151 and measure objectives in the future. Measure: Faculty evaluation Outcome/Objective: Research Action Plan for Acct 6185 All objectives were met for Acct Instructor will continue to monitor and report going forward. Measure: Strategic Business Planning Outcome/Objective: Tax planning acumen
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