International Assembly for Collegiate Business Education Annual Report Accredited Member Institution: Academic Business Unit: Daemen College Accounting Program Academic Year: 2013-14 International Assembly for Collegiate Business Education 11374 Strang Line Road Lenexa, Kansas 66215 USA
Section I: Student Learning Assessment Outcomes Assessment Results For Academic Year: 2013-14 Accounting Department Student Learning Assessment for B.S. Accounting General Program Intended Student Learning Outcomes ( Program ISLOs) Upon completion of the B.S. in Accounting Program, students will demonstrate achievement of intended student learning outcomes by: 1. Program Learning Outcome 1: Our students will acquire appropriate content knowledge with an awareness of situational and global contexts 2. Program Learning Outcome 2: Students will acquire business skills and awareness of ethical conduct that are appropriate to a professional environment 3. Program Learning Outcome 3: Students will develop effective communication skills including research and writing skills to allow them to identify, analyze, apply and communicate relevant information for decision-making 4. Program Learning Outcome 4: Through active learning opportunities, our students will develop an awareness of how they may apply their knowledge and skills within various organizational settings and environments Intended Student Learning Outcomes: B.S. Accounting 1. Intended Learning Outcome 1: demonstrating content knowledge of core business concepts, as well as specialized knowledge appropriate to the accounting profession, and the ability to integrate this knowledge to produce, analyze and apply financial information for decision-making; 2. Intended Learning Outcome 2: using decision-making skills to assess risk, solve problems, and complete projects in an efficient and timely manner; 3. Intended Learning Outcome 3: obtaining the necessary skills to use technology tools effectively to both develop and apply other competencies; 4. Intended Learning Outcome 4: organizing and effectively communicating information in a meaningful manner; 5. Intended Learning Outcome 5: demonstrating an understanding of the importance and implications of objectivity, integrity, and ethical behavior that is consistent with the standards of the discipline of accounting, as well as the norms of the environment in which they interact; 6. Intended Learning Outcome 6: demonstrating effective research and writing skills necessary to access, understand, apply and communicate relevant accounting information; 7. Intended Learning Outcome 7: contributing to the accounting profession through action learning internships and professional involvement; and 8. Intended Learning Outcome 8: providing leadership and demonstrating ability to work within diverse and cross-functional teams in order to be successful in an ever-changing global marketplace. Assessment Instruments for Intended Student Learning Outcomes Objectives (Targets/Criteria) for Measures: IACBE Annual Report: 2013-14 1
Measures of Student Learning: B.S. Accounting B.S. Accounting 1. : Comprehensive Examination Objective (Target/Criterion) for : Our goal is that 90% of students will score average or higher on the Peregrine examination of General Program ISLOs Assessed by this Measure: 1, 2, 3 accounting and business skills. Specialization ISLOs Assessed by this Measure: 1, 2, 5 2. : Capstone Project (Thesis Paper) Objective (Target/Criterion) for : We expect that 90% of General Program ISLOs Assessed by this Measure: 1, 3 students will score a minimum of eighty percent on their research thesis. During the year, 83% of students scored a minimum of 80% of their thesis Specialization ISLOs Assessed by this Measure: 1, 4,6 projects 3. : Employer Internship Skills Assessment Objective (Target/Criterion) for : Our goal is that all General Program ISLOs Assessed by this Measure: 1, 3, 4 students employer skills assessments will indicate that students performed to standard (80%) or above in their required internship. Track ISLOs Assessed by this Measure: 7, 8 Assessment Instruments for Intended Student Learning Outcomes Measures of Student Learning: B.S. Accounting Objectives (Targets/Criteria) for Measures: B.S. Accounting 1. : Student Skill Survey Objective (Target/Criterion) for : We expect that a General Program ISLOs Assessed by this Measure: 1, 2, 3, 4 majority of students will rate their business skill level at average or better on a range of skills specified in a departmental survey Specialization Assessed by this Measure: 1, 2, 3, 4, 5, 6 2. : Accounting Student Learning Outcomes Personal Growth Survey General Program ISLOs Assessed by this Measure: 1, 2, 3, 4 Specialization ISLOs Assessed by this Measure: 1, 2, 3, 4, 5, 6, 7, 8 Objective (Target/Criterion) for : We expect that 85% of students would indicate at above average or high growth on a majority of learning outcomes identified in our Personal Growth Survey. Assessment Results: B.S. Accounting Summary of Results from Implementing Measures of Student Learning: 1. Summary of Results for : Upon review of student results from the entire self-study year, 96% of students scored average or higher on this assessment; therefore, we met this standard. 2. Summary of Results for : During the year, 83% of students scored a minimum of 80% of their thesis projects, so we missed this goal. Of the four students who did not achieve at least 80% on their thesis, three scored 79% and one scored 78%, so while we did miss this target, we believe that the scores of these students were relatively close. 3. Summary of Results for : In analyzing the spring 2014 data, 96% (24 of 25) of students performed to standard on their internships. One international student scored 79, which is slightly below our standard. IACBE Annual Report: 2013-14 2
Summary of Results from Implementing Measures of Student Learning: B.S. Accounting 1. Summary of Results for : In analyzing the data, one student (6%) indicated below average awareness of cultural/global dimensions, and one student (6%) indicated below average skill level on both written communication and time management skill. All other respondents indicated average or higher skill levels; therefore, we have met this standard. 2. Summary of Results for : Analysis of the response data indicate that at least 85% of students indicated above average (4) or High (5) growth on all outcomes except for the question regarding growth in decision-making skills. For this one dimension, 76% (13 students) indicated above average or high growth, while 24% (4 students) indicated average growth on this one question. Since all students indicated above average or high growth on all but one dimension, we believe that we have met this standard. 3. Summary of Results for :The results indicate that 100% of students indicated satisfaction with their Daemen education. Summary of Achievement of Intended Student Learning Outcomes: B.S. Accounting Intended Student Learning Outcomes Learning Assessment Measures General Program ISLOs 1. Program Learning Outcome 1 Met Not Met Not Met Met Met 2. Program Learning Outcome 2 Met Met Met 3. Program Learning Outcome 3 Met Not Met Not Met Met Met 4. Program Learning Outcome 4 Not Met Met Met Intended Student Learning Outcomes: Major, Concentration, Specialization, Emphasis, Option, or Track in Area 1 1. Intended Learning Outcome 1 Met Not Met Met Met 2. Intended Learning Outcome 2 Met Met Met 3. Intended Learning Outcome 3 Met Met 4. Intended Learning Outcome 4 Not Met Met Met 5. Intended Learning Outcome 5 Met Met Met 6. Intended Learning Outcome 6 Not Met Met Met IACBE Annual Report: 2013-14 3
7. Intended Learning Outcome 7 Not Met Met 8. Intended Learning Outcome 8 Not Met Met IACBE Annual Report: 2013-14 4
Accounting Department Student Learning Assessment for Program 2: B.S. Accounting/M.S. Professional Accountancy General Program Intended Student Learning Outcomes 1. Program Learning Outcome 1: Our students will acquire appropriate content knowledge with an awareness of situational and global contexts 2. Program Learning Outcome 2: Students will acquire business skills and awareness of ethical conduct that are appropriate to a professional environment 3. Program Learning Outcome 3: Students will develop effective communication skills including research and writing skills to allow them to identify, analyze, apply and communicate relevant information for decision-making 4. Program Learning Outcome 4: Through active learning opportunities, our students will develop an awareness of how they may apply their knowledge and skills within various organizational settings and environments Intended Student Learning Outcomes: B.S./M.S. Professional Accountancy 1. Intended Learning Outcome 1: demonstrating content knowledge of core business concepts, as well as specialized knowledge appropriate to the accounting profession, and the ability to integrate this knowledge to produce, analyze and apply financial information for decision-making; 2. Intended Learning Outcome 2: using decision-making skills to assess risk, solve problems, and complete projects in an efficient and timely manner; 3. Intended Learning Outcome 3: obtaining the necessary skills to use technology tools effectively to both develop and apply other competencies; 4. Intended Learning Outcome 4: organizing and effectively communicating information in a meaningful manner; 5. Intended Learning Outcome 5: demonstrating an understanding of the importance and implications of objectivity, integrity, and ethical behavior that is consistent with the standards of the discipline of accounting, as well as the norms of the environment in which they interact; 6. Intended Learning Outcome 6: demonstrating effective research and writing skills necessary to access, understand, apply and communicate relevant accounting information; 7. Intended Learning Outcome 7: contributing to the accounting profession through action learning internships and professional involvement; and 8. Intended Learning Outcome 8: providing leadership and demonstrating ability to work within diverse and cross-functional teams in order to be successful in an ever-changing global marketplace. Assessment Instruments for Intended Student Learning Outcomes Measures of Student Learning: B.S./M.S. Professional Accountancy Objectives (Targets/Criteria) for Measures: B.S./M.S. Professional Accountancy 1. : Comprehensive Examination Objective (Target/Criterion) for : Our goal is that 90% of students will score average or higher on the Peregrine examination of General Program ISLOs Assessed by this Measure: 1, 2, 3 accounting and business skills. Specialization ISLOs Assessed by this Measure: 1, 2, 5, IACBE Annual Report: 2013-14 5
2. : Capstone Strategic Business Project Objective (Target/Criterion) for : Our goal is that 90% of General Program ISLOs Assessed by this Measure: 1, 3 Daemen Accounting students achieve 80% or higher on their master s strategic business project in the Global Financial Reporting & Statement Specialization ISLOs Assessed by this Measure: 1, 2, 3, 4, 5, 6 Analysis (ACC 630) capstone course. Assessment Instruments for Intended Student Learning Outcomes Measures of Student Learning: B.S./M.S. Professional Accountancy Objectives (Targets/Criteria) for Measures: B.S./M.S. Professional Accountancy 1. : Student Skill Survey Objective (Target/Criterion) for : We expect that a General Program ISLOs Assessed by this Measure: 1, 2, 3, 4 majority of students will rate their business skill level at average or better on a range of skills specified in a departmental survey. Specialization Assessed by this Measure: 1, 2, 3, 4, 5, 6 2. : Accounting Student Learning Outcomes Personal Growth Survey General Program ISLOs Assessed by this Measure: 1, 2, 3, 4 Specialization ISLOs Assessed by this Measure: 1, 2, 3, 4, 5, 6, 7, 8 Objective (Target/Criterion) for : We expect that 85% of students would indicate at above average or high growth on a majority of learning outcomes identified in our Personal Growth Survey. Assessment Results: B.S./M.S. Professional Accountancy Summary of Results from Implementing Measures of Student Learning: 1. Summary of Results for : 100% of Daemen B.S./M.S. Professional Accountancy students scored average or higher on the Peregrine examination of accounting and business skills. Our students exceeded the target. 2. Summary of Results for : 100% of Daemen B.S./M.S. Professional Accountancy students earned a score of 80% or higher on their master s strategic business project; therefore, student performance exceeded the target. Summary of Results from Implementing Measures of Student Learning: B.S./M.S. Professional Accountancy 1. Summary of Results for : 100% of Daemen B.S./M.S. Professional Accountancy students rated their business skill level at average or better on department-administered self-assessment survey. Students exceeded the target. 2. Summary of Results for : 86% of B.S./M.S. Professional Accountancy students indicated above average or high growth on a majority of learning outcomes; therefore, this target was met. 3. Summary of Results for : 98% of students indicated that they were satisfied with their Daemen education. IACBE Annual Report: 2013-14 6
Summary of Achievement of Intended Student Learning Outcomes: B.S./M.S. Professional Accountancy Intended Student Learning Outcomes Learning Assessment Measures General Program ISLOs 1. Program Learning Outcome 1 Met Met Met Met 2. Program Learning Outcome 2 Met Met Met 3. Program Learning Outcome 3 Met Met Met Met 4. Program Learning Outcome 4 Met Met Intended Student Learning Outcomes: Major, Concentration, Specialization, Emphasis, Option, or Track in Area 1 1. Intended Learning Outcome 1 Met Met Met Met 2. Intended Learning Outcome 2 Met Met Met Met 3. Intended Learning Outcome 3 Met Met Met 4. Intended Learning Outcome 4 Met Met Met 5. Intended Learning Outcome 5 Met Met Met Met 6. Intended Learning Outcome 6 Met Met Met 7. Intended Learning Outcome 7 Met Met 8. Intended Learning Outcome 8 Met Met IACBE Annual Report: 2013-14 7