cameron university school of business
DESCRIPTION
Cameron University School of Business. Accounting Program CIP Code 520301 Program Code 305. Student-Learning Goals . Students demonstrate an understanding of the broad foundations of business. - PowerPoint PPT PresentationTRANSCRIPT
Cameron University School of Business
Accounting Program
CIP Code 520301Program Code 305
Program Quality Improvement Report 2009-2010 1
Student-Learning Goals
1. Students demonstrate an understanding of the broad foundations of business.
2. Students demonstrate critical thinking skills necessary to make effective business decisions.
3. Students display the interpersonal skills conducive to positive business relationships.
4. Students analyze the competitive environment and develop integrative business strategies.
Note: These goals were adopted by the entire School of Business faculty during the Summer of 2010.
Program Quality Improvement Report 2009-2010 2
Student-Learning Outcomes
Cameron’s SCOB is Accredited by the Accreditation Council for Business Schools & Programs (ACBSP)ACBSP develops, promotes, and recognizes best practices that contribute to continuous improvement of business education, but no specific outcome is required by ACBSP. However, the goals of the School of Business and of the Accounting Program evolve around the best practices established by ACBSP. Those practices include:
LeadershipContinuous Improvement and Organizational Learning
Faculty and Staff Participation and DevelopmentPartnership Development
Design QualityManagement by Fact
Long-Range ViewPublic Responsibility and Citizenship
Fast ResponseResults Orientation
Program Quality Improvement Report 2009-2010 3
Relationship between Student Learning Goals & ACBSP Best Practices
Program Quality Improvement Report 2009-2010 4
1. Broad Foundations of Business2. Critical Thinking Skills3. Interpersonal Skills4. Develop Strategies
Leadership
Continuous Improvement & Organizational
Learning
Faculty and Staff
Participation & Development
Partnership Development
Design Quality
Management by Fact
Long-Range View
Public Responsibility &Citizenship
Fast Response
Results Orientation
Alignment of Accounting Program Outcomes
5
OutcomesPlan 2013
Cameron Mission
StatementSchool of Business
Offer Quality Educational Opportunities √ √ √Create Skilled Professionals √ √ √Stimulate Economic Development √ √Prepare Students for Success/Leadership √ √ √Enhance Student Understanding of Businesses √ √Create Student Center Approach to Learning √ √Offer Experimental & Innovative Learning Opportunities √ √Create Ethical Behavior √ √Life Long Learning √ √Create Opportunity for Students to contribute to a changing world √ √Provide Cultural and Social Development √ √ √Resource Management √ √Create an Environment for an Open Exchange of Ideas √ √
Measures of Learning and Service Outcomes
1. Direct measures of Student-Learning Outcomes– Major Field Assessment Test (MFAT)– Accounting Practice Set Projects– Tax Research Reports– Accounting Software Selection Reports– Imbedded Multi-Choice Exam Questions– Essays or Problem type Exam Questions– Tax Return Projects– Group Audit Projects
Program Quality Improvement Report 2009-2010 6
Measures of Learning and Service Outcomes
2. List all indirect measures of student-learning or service outcomes
– Entry into Graduate School– Job Placement Rates– IDEA Surveys– Survey of Internship Supervisors– Survey of Interns– Survey of Students– Survey of Faculty– Survey of Graduates
Program Quality Improvement Report 2009-2010 7
Measures of Learning and Service Outcomes
3. Accounting Program Strategies that address shortfalls in student learning prior to graduation include:
– Tutorial Lab w/student workers – Use “MyAccountingLab” to aid student learning– Use an “Introductory Accounting” course– Common syllabi elements for Acct 2013 and Acct 2023– Use Accounting Club to improve accounting student
network
Program Quality Improvement Report 2009-2010 8
Results from 2009-2010 Action Plan
Action Plan……………………………Create Advisory BoardSCOB Goal Affected……………...# 1 –Broad Foundations of
Business Action Plan Results……………….Student Advisory Board and an
Advisor Board of Southwest Oklahoma business leaders
Desired Outcomes………………..To improve program through listening to students and
business leaders ideasMeasureable Improvements..All measures should improve over
time.
Program Quality Improvement Report 2009-2010 9
Results from 2009-2010 Action Plan
Action Plan……………………………Create Accounting ClubSCOB Goal Affected……………...# 1# 2, # 3, & # 4Action Plan Results……………….Create Accounting ClubDesired Outcomes………………..To create an atmosphere between
accounting students in which upper division accounting
students can be mentors for newer students.
Measureable Improvements..All measures should improve over
time.
Program Quality Improvement Report 2009-2010 10
Data Comparison of Internal Measures for Goal # 1Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
Program Quality Improvement Report 2009-2010 11
2004 2005 2006 2007 2008 200960%65%70%75%80%85%90%95%
100%
Comparison of Goal # 1 Internal Measurements
Manual Accounting Practice Sets AIS Computerized Acctg Program Tax Research Reports Audit Simulation
Results from 2009-2010 Action PlanAction Plan……………………………Improve Tutorial LabSCOB Goal Affected……………...# 1, # 2 & # 3Action Plan Results……………….Open Lab, Staff Lab to Enhance
student learning and to Reduce Student AttritionDesired Outcomes………………..To improve students accounting
knowledge by providing a common place to interact with other accounting students where help is available.
Measureable Improvements..All measures should improve over time.
Program Quality Improvement Report 2009-2010 12
Results from 2009-2010 Action Plan
Program Quality Improvement Report 2009-2010 13
SP07 FA07 SP08 FA08 SP090.00%
5.00%
10.00%
15.00%
20.00%
25.00%
30.00%
Financial Accounting 2013 Withdrawal Rates
Semester
Results from 2009-2010 Action Plan
• Action Plans that were NOT accomplished but remain on the list of future actions include:– Course in International Accounting Standards– Add an Ethics course
Program Quality Improvement Report 2009-2010 14
Student-Learning Outcomes and Measurements Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
Program Quality Improvement Report 2009-2010 15
PROGRAM OUTCOME
CURRICULUM AREA OR TARGET AUDIENCE
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
Measurements
Methods used to determine validity of measurement instruments
Methods used to determine reliability of measurements
Schedule for measurements
1. Evaluate and solve business problems.
2. Analyze and record business transactions; prepare accounting reports.
1a. Business Policy (BUS 4633)
2a. Accounting Information Systems (ACCT 4513)
2b. Intern Supervisor Report
1. Major Field Assessment Test (Direct)
2a. Manual Accounting Practice Set (Direct)
2b. Intern Supervisor Questionnaire (Indirect)
1. Concurrent Validity
2a. Content Validity
2b. Construct Validity
1. Inter-rater Reliability
2a. Intra-rater Reliability
2b. Intra-rater Reliability
1. By Semester
2a. By Semester
2b. By Semester
15
Student-Learning Outcome and Measurements Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
Program Quality Improvement Report 2009-2010 16
PROGRAM OUTCOME
CURRICULUM AREA OR TARGET AUDIENCE
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
Measurements
Methods used to determine validity of measurement instruments
Methods used to determine reliability of measurements
Schedule for measurements
3. Use computer software to prepare accounting records and reports.
4. Perform tax planning research to improve decision making.
3a. Accounting Information Systems ( ACCT 4513)
3b. Intern Supervisor Report
4. Individual Income Tax (ACCT 4013)
3a. Computerized Accounting Practice Set (Direct)
3b. Intern Supervisor Questionnaire (Indirect)
4. Tax Research Report (Direct)
3a. Content Validity
3b. Construct Validity
4. Construct Validity
3a. Intra-rater Reliability
3b. Intra-rater Reliability
4. Intra-rater Reliability
3a. Each time course is offered
3b. By Semester
4. Fall Semester
16
Student-Learning Outcome and Measurements Goals # 1: Continued
Program Quality Improvement Report 2009-2010 17
PROGRAM OUTCOME
CURRICULUM AREA OR TARGET AUDIENCE
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
Measurements
Methods used to determine validity of measurement instruments
Methods used to determine reliability of measurements
Schedule for measurements
4. Analyze cost structures to improve profits
5. Plan and perform a financial statement audit.
4. Cost Accounting (ACCT 3133)
5. Auditing (ACCT 4213)
4. (TBD)
5. Simulated Audit Practice Set (Direct)
4. (TBD)
5. Content Validity
4. (TBD)
5. Intra-rater Reliability
4. (TBD)
5. Spring Semester
17
Student-Learning Outcome and Measurements Goal # 2: Students will demonstrate critical thinking skills necessary to make effective
business decisions.
Program Quality Improvement Report 2009-2010 18
PROGRAM OUTCOME
CURRICULUM AREA OR TARGET AUDIENCE
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
Measurements
Methods used to determine validity of measurement instruments
Methods used to determine reliability of measurements
Schedule for measurements
1. Use cognitive skills to identify accounting office problems and to formulate solutions
2. Use cognitive skills to analyze and record business transactions; and in preparing accounting reports.
1. Accounting Internship (ACCT 4483)
2a. Accounting Information Systems (ACCT 4513)
2b. Accounting Internship Report
1. Multiple measures from the Internship Supervisor Survey (Indirect)
2a. Average of SUA and QB Projects (Direct)
2b. Average of Intern Supervisor Acct Skill, Computer Skills and Problem Solving Skills (Indirect)
1. Construct Validity
2a. Content Validity
2b. Construct Validity
1. Intra-rater Reliability
2a. Intra-rater Reliability
2b. Intra-rater Reliability
1. Every Semester
2a. Each time course is offered
2b. Each time course is offered
18
Student-Learning Outcome and Measurements Goal # 2: Continues
Program Quality Improvement Report 2009-2010 19
PROGRAM OUTCOME
CURRICULUM AREA OR TARGET AUDIENCE
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
Measurements
Methods used to determine validity of measurement instruments
Methods used to determine reliability of measurements
Schedule for measurements
3. Use cognitive skills to perform tax planning research for improved decision making
4. Use cognitive skills to plan and perform a financial statement audit.
3. Individual Income Tax (ACCT 4013)
4. Auditing (ACCT 4213)
3. Tax Research Report (Direct)
4. Simulated Audit Practice Set (Direct)
3. Construct Validity
4. Content Validity
3. Intra-rater Reliability
4. Intra-rater Reliability
3. Fall Semester
4. Spring Semester
19
Student-Learning Outcome and Measurements Goal # 3: Students will display the interpersonal skills conducive to positive business
relationships.
Program Quality Improvement Report 2009-2010 20
PROGRAM OUTCOME
CURRCULUM AREA OR TARGET AUDIENCE
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
Measurements
Methods used to determine validity of measurement instruments
Methods used to determine reliability of measurements
Schedule for measurements
1. Students will display the interpersonal skills required to effectively work in groups.
2. Students will display the interpersonal skills required to effectively work in an office environment.
1. Auditing (ACCT 4213)
2. Accounting Internship (ACCT 4483)
1. Simulated Audit Practice Set (Direct)
2. Internship Supervisor Survey (Indirect)
1. Content Validity
2. Construct Validity
1. Intra-rater Reliability
2. Intra-rater Reliability
1. Spring Semester
2. Every Semester
20
Student-Learning Outcome and Measurements Goals # 4: Students will be able to analyze the competitive environment and develop
integrative business strategies.
Program Quality Improvement Report 2009-2010 21
PROGRAM OUTCOME
CURRICULUM AREA OR TARGET AUDIENCE
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
Measurements
Methods used to determine validity of measurement instruments
Methods used to determine reliability of measurements
Schedule for measurements
1. Utilizing tax knowledge to develop business strategy.
2. Utilizing cost accounting knowledge to develop business strategy.
3. Utilizing financial accounting knowledge to develop business strategy.
1. Individual Income Tax (ACCT 4013)
2. Cost Accounting (ACCT 3133
3. Financial Accounting (TBD)
1. (TBD)
2. (TBD)
3. (TBD)
1. (TBD)
2. (TBD)
3. (TBD)
1. (TBA)
2. (TBA)
3. (TBA)
1. (TBA)
2. (TBA)
3. (TBA)
21
Display of Assessment Data
Program Quality Improvement Report 2009-2010 22
Goals # 1: Students will demonstrate an understanding of the broad foundations of business. Program Outcome # 3: Use computer software to prepare accounting records and reports.
Program Quality Improvement Report 2009-2010 23
2004 2005 2006 2007 2008 200960%65%70%75%80%85%90%95%
100%19
3136 34 21
23
10 10
6
Computer & Accounting Software Skills
AIS Computerized Acctg ProgramIntern Supervisor Feedback on Computer Skills
Goals # 2: Students will demonstrate critical think skills necessary to make effective business decisions. Program Outcome # 1: Use cognitive skills to identify accounting office problems and to formulate solutions.
Program Quality Improvement Report 2009-2010 24
2007 2008 2009 201060%
65%
70%
75%
80%
85%
90%
95%
100%
Using Cognitive Skills in the Office
-Adaptability -Initiative -Organizational skills -Telephone skills/etiquette -Verbal language
Goals # 3: Students will display the interpersonal skills conducive to positive business relationships. Program Outcome # 2: Students will display the interpersonal skills required to effectively work in an office environment.
Program Quality Improvement Report 2009-2010 25
2007 2008 2009 201060%
65%
70%
75%
80%
85%
90%
95%
100%
Interpersonal Skills in the Office
-Interpersonal skills
Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
SP03
FA03
SP04
SU04
FA04
SP05
FA05
SP06
FA06
SP07
SU07
SP08
SU08
FA08
SP09
SU09
30
35
40
45
50
55
60
MFAT Accounting Scores compared to Nat'l Average
Perc
ent
Program Quality Improvement Report 2009-2010 26
Action Plan
1. Increase Computer and Software training 2. Improve Office Skills/Professionalism3. Improve Interpersonal Skills
Program Quality Improvement Report 2009-2010 27
Action plan for Student-Learning or Service Outcomes
Program Quality Improvement Report 2009-2010 28
Action Timeline Human / Fiscal Resources Req’d
Increase Computer & Software Training
Spring 2010 None
Improve Office Skills Spring 2010 NoneImprove Interpersonal Skills Spring 2010 Lectureship Grant
Published Data
Program Quality Improvement Report 2009-2010 29
2005-06 2006-07 2007-08 2008-0905
101520253035404550
34 32
45
24
Accounting Graduates /Academic Year
Academic Year
Graduates
Program Quality Improvement Report 2009-2010 30