- simon fraser university fo-32 memorandum · -2-to: senate 1980-03-27 re: school of business...

Five Work Semesters, Education New Practica Courses

Co-operative

- BUS. 225-0 BUS. 325-0 BUS. 326-0 BUS. 327-0 BUS. 425-0 BUS. 426-0 BUS. 427-0

- SiMON FRASER UNIVERSITY MEMORANDUM FO-32

• To ......... Senate ................... ..................... School of Business AdminiStratiO

.......and. .Economic& proposal. - f.or..a. Bachelor of Arts Degree, Major

Subject. or Honors Program 1 . Co.operative. Education - (Accounting Emphasis

Fron?9q^iaI;e on Undergraduate Studies

1980-03-27 Date...................................................

S

Action taken by the Senate Committee on Undergraduate Studies at its meeting of March 11, 1980, gives rise to the following motion:

MOTION

That Senate approve and recommend approval to the Board of Governors, as set forth in S.80-33 the School of Business Administration and Economics proposal for a Bachelor of Arts degree, Major or Honors - Co-operative Education (Accounting Emphasis) including:

Requirements for Admission to the Major Program, Co-operative Education - (Accounting Emphasis) Requirements to Continue in the Major Program, Co-operative Education Requirements for Completion of at least

Accounting Practicum I Accounting Practicum II Accounting PractiCuin III Accounting PractiCim IV Accounting Practicum V Accounting Practicum VI Accounting Practicum VII

5. Required courses - (as outlined in the attached paper)-

The Committee noted that development of this particular Co-op Education program required not only the usual liaison with industry in order to establish that appropriate job placements can be found, but also a great deal of careful liaison with professional organiza-tions in order to ensure that the program would be fully acceptable as an integral part of qualifying for a professional credential in addition to a university degree.

The program is intended to be small and relatively selective. The commitment to keep enrolment below thirty initially will likely ensure that entry is competitive. The requirements for admission and continuation will enhance its academic and professional reputa-tion and a good reputation is essential if the program is to be of maximum value to the students undertaking it.

S

of 1.

2.

3.

4.

2

-2-

To: Senate 1980-03-27 Re: School of BUSIneSS Administration

and Econthdos Proposal for a Bachelor of Arts Degree, Major or Honors Progra, Co-operative Education - (Accounting Emphasis)

The requirement for completion of at least five work semesters is greater than the standard guideline for Co-op Education programs (four work semesters) but the amount of post-degree time required for articling will be reduced accordingly.

Committee members expressed concern that the program is so highly structured and it was explained by Professors McDonald and Schoner that requirements exceed those for an SFU degree but that they incorporate the requirements of the various accounting bodies which specify the requirements for professional qualifications. Although 55 of the 60 upper division credit hours are in specified courses, alternatives can be substituted for two five-credit courses. Consequently, somewhat less than 55 hours are in mandatory courses.

NOTE - Subject to approval of the courses by Senate and the Board, SCUS has waived the time lag requirement in order that BUS. 225-0 (Accounting Practicum I) can be first offered in the Fall Semester 80-3.

0

SiMON FRASER UNIVERSITY MEMORANDUM

Evans. H M. To..................... M..............................................................................................

Registrar

Co-Operative Education Subiect .................... ................................... ............. . .... ....... .... .... .................

Program - Accounting Emphasis

From ..... ...Dr.... John S... .... Chase .,....Director ...

Off ice .... o.f . Analytical ... Studies ......

Date ......March .... 7.,....1.9.8.0 ....... . ................................ ... ..............

At the meeting of the Senate Committee on Academic Planning held on March 5, 1980, approval was given to the Co-operative Education Program - Accounting Emphasis. Would you please see that this item is placed on the Agenda for a subsequent meeting of the Senate Committee on undergraduate Studies.

.

JSC:dw

JQ,) Chase

Required Courses -

To qualify for the Bachelor of Arts degree with a Major in Business Administration, Co-operative Education - (Accounting Emphasis) students must meet all normal requirements of the University, of the Faculty of Arts and of the SchoOl. of Business Administration as to minimum credit hours, group requirements, specific requirements of the program and grade-point average.

The following courses must be included.

Lower Division Courses

- At least one 100 division BUS. or ECON course - MATH 101-3 Introduction to Statistics - MATH 157-3 Calculus for Social Sciences I - BUS. 221-3 Introduction to Accounting - BUS. 222-3 Accounting: Structure and Methods - BUS. 270-3 Introduction to Organizational Behaviour and Decision Making

- CMPT 103-3 Introduction to a High Level Program Language I or CMPT 105-3 Fundamental Concepts of Computing

- ECON 200-3 Principles of Economics I, Microeconomic Principles - ECON 205-3 Principles of Economics II, Macroeconomic Principles

Upper Division Courses

- BUS. 312-4 Business Finance - BUS. 320-3 Financial Accounting: Assets - BUS. 321-3 Financial Accounting: Equities - BUS. 324-3 Managerial Accounting I - BUS. 337-3 Data Processing in Business - BUS. 393-3 Counercial Law - BUS. 373-5 Production Management (or BUS. 436-5) - BUEC 332-3 Elementary Economic and Business Statistics I - BUEC 333-3 Elementary Economic and Business Statistics II - WON 301-5 Intermediate Microeconomic Theory (or equivalent) - ECON 305-5 Intermediate Macroeconomic Theory (or equivalent)

- BUS. 413-3 Financial Management - BUS. 421-3 Accounting Theory - BUS. 424-3 Managerial Accounting It - BUS. 428-3 Management Information Systems - BUS. 436-5 Quantitative Methods In Business (or BUS. 373-5) - BUS. 478-3 Seminar in Administrative Policy

At least five of the following practica courses.

- BUS. 225-0 Accounting Practicum I - BUS. 325-0 Accounting Practicum II - BUS. 326-0 Accounting Practicum III - BUS. 327-0 Accounting Practicum IV - BUS. 425-0 Accounting Practicum V - BUS. 425-0 Accounting Practicum VI - BUS. 427-0 Accounting Practicum VII

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In June 1978 the Senate (S78.73 of May 18/78) committed itself, to the development and operation of co-operative educat'f on programs. The first three to be implemented were in Mathematics, CompuLing Science and Kiriasiology.

The accounting area is a natural for this mode of education. The proisi'mal associations have always required a period o1 work experience before an individual Is granted a professional designation. Presently ur students complete their u rTy degree first and then, if they aspire to a professional qualIfèatibtain their experience. The co-op mode which permits the phased rrtgration of academic study and work experience offers a distinct Improvement over the present mode with Its sharp isolation of the academic from the practical experience.

The development of this program for Simon Fraser began in 1978. •

Agreement in principle has been reached with the Institute of Chartered Accountants that all experience gained with a firm of Chartered Accountants under the SFU Accounting Practica will fully count toward their experience requirement. Similar agreements are under negotiation with the Society of Management Accountants and the Certified General Accountants..

No new academic courses were required for this program as It simply uses existing courses. The approval of the practica requested will enable the programme to commence in the Summer of 1980 with Fall 1.980 the first Practicum. The time schedule is in Appendix A attached.

The practica have been approved by the Undergraduate Program Committee of the School of Business Administration and Economics. They must also be approved by the Faculty of Arts Curriculum Committee and by SCUS. SCUS has been delegated, by Senate, the authority and responsibility to approve practicum courses for use in co-operative education programs and to report to Senate annually its actions on these matters.

KO/rpc enclosure. -

- Of

— I w -tc.(. '--° •'

r,C ' •0' 5

Semester No. A: Base Case B. SFU Co-op C: u - Notes

1. Sept-Dec SF13 15CR SF13 15CR Sf1 15CR

2. Jan-Apr SFU 15CR SF13 15CR SFU 15CR

3. May-Mg SF13 15Cr SF13 15CR SFU 15CR Formal Admission to Co-op 1980

4. Sep-Dec SFU 15CR Work 4M Work 4M 1980 Practicum 1

5. Jan-Apr SF13 15CR SFU 15CR SF13 15CR 1981

6. May-Mg SF13 15CR SFU 15CR SF13 15CR 1981

7. Sept-Dec SF13 15CR Work 414 Work 411 Do audit workshop last week 1981 Practicum of Aug. _requires separate

section fqr CO-Op.

8. Jan-Apr SF13 15CR Work 414 Work 4M 1982 SF13 degree Practicum 3

9. May-Aug Work 2W SF13 15CR SF13 15CR 1982 Accounting

Sch. 214

10. Sept-Dec Work 414 Work 4M Acctg. Sept 1-Oct 15 6 *s Aectg. 1982 4 Acctg. Sch. It 11 Sch. for Acctg. & Tax.

School Practicum 4 Requires separate section Work 21 M for Co-op.

11. Jan-Apr Work 4M Work 4M Work 4W Oct 15-June 1 Evening Acctg. 1983 4. Acctg. Practicum 5 for auditing. Requires

School separate section or shifting program 1 Mo.

12. May-Aug Work 4W SF13 15CR SFU 15CR 1983 & Acctg.

School

13. Sept-Dec 131K 4W SFU 15CR SF13 15CR Sept 1-7 computer workshop 1983 Work Requires separate section

for Co-op.

14. Jan-Apr Work 4W Work 4W Work 4W 1984 Practicum 6

15. May-Aug Work 4W Work 4W Work 3M Aug 10-30: IJFE prep. (3Weeks) 1984 Practicum 7

16. Sept-Dec Work 4M UFE UFE C.A. 1984 CA Sept. Uniform Final

Examinations Work 4M

17. Jan-Apr CA Work 414 1985 March 314 CA in Apr.

18. May-Aug

Total Univ. 32 Mos. 32 Moe 32 Moe 120 CR 120 CR 120 CR

Acctg. Sch. 2 Mos. 2 Mos. Fulltiae Approx.

Total Exp. 33 Moe. 28 Moe. 331 Moe. 67 Moe. 60 Mos. 67 Moe.

Col A: Most time efficient route to CA if University Degree is done before any experience. This is contingent on the chartered . accountants adopting the report of their Bolton Committee.

Col B: Co-op programme as originally designed August 1978.

U Col C: Revised Co-op. (1) References to Accountubg schóól are to professional level courses

administered by the Institute of Chartered Accountants to all students (not 1ut Co-on)

SENATE COMMITTEE ON UNDERGRADUATE STUDIES

NEW COURSE PROPOSAL FORM

1. ,:jedar Information Department: Business Administration

Abbreviation Code: BUS. Cdtrse Number: 2-25 Credit Hours: 0 Vector: n/a

I'ttle of Course: ACCOUNTING PRACTICUM I

Caleudar Description of Course:

This isthe first semester of work experience for students in the Accounting Co-op Program. It provides an opportunity to integrate theory and practice.

Nature of Course Accounting Practicum

Prerequisites (or special instructions): This course is open only to Accounting Co-op students. The Accounting Co-ordinator must , be contacted at the

beginning of the semester prior to registration for this course.

What course (courses), if any, is being dropped from the calendar if this course is

approved: None

2. ScheduUng

Ho frequently will the course be-offered? . Once a year

Semester in which the course will first be offered? 1980-3

Which of your present faculty would be available to make the proposed offering

possible? Not applicable

3. Objectives of the Course

See attached.

4. Bud getary and Space Requirements (for information only)

What additional resources will be required in the following areas:

Faculty

Staff

Library

Audi" Visual.Additional costs to be funded through support grant

Space - for Co-op Education.

Equipment

5. Approval

Date:_______________________

Department ChairmanRczh1wi,^',

Dean

MAR 11 10

/ e^-n " Chairman, SCUS

LS /3-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. AL ! ach course outline).

'73



1. C.ilendar Information Department:_BusinessAdrninistratjon

,\tLreviation Code: BUS. Course Number: 325_ Credit Hours: 0 Vector:_n/a,

. I'ttle of Course: ACCOUNTING PRACTICUM'ff

Calendar Description of Course:

This is the second semester of work experience for students In the Accounting Co-op Program. It provides an opportunity to integrate theory and practice.


Prerequisites (or special instructions): This course is open only to Accounting Co-op students. The Accounting Coordinator must be contacted at the beginning of the semester prior to registration for this course.

What course (courses), if any, is being dropped from the calendar if this course is approved: None

2. Scheduling

Row frequently will the course be offered? Once a year


Which of your present faculty would be available to make the proposed offering possible? Not applicable.


See attached.

.

4. Budgetary and Space Requirements (for information only)


Faculty

Staff

Library Additional costs to be funded through support grant - Audi" Visual for Co-op Education.

Space

Equipment

5. Approval 7 / Date:_____________

/?c Department Chairman Dean

MAR 11

I

Chairman, SCUS

;S/3-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. AL'_aC11 course outline).

:1 0

SENATE COMMITTEE ON UNDERGRADUATE STUDIES -


.:dendar InformationDepartment: Business Administration

- Abbreviation Code: BUS Cötrse NuaJer: 326 Credit Hours: 0 Vector: n/a

Fitle of Course: ACCOUNTING PRACTICUM


This is the third semester of work experience for students in the Accounting Co-op Program. It provides an opportunity to integrate theory

and practice.


Prerequisites (or special instructions): This course is open only to Accounting

Co-op students. The Accounting Coordinator must be contacted at the beginning of the semester prior to registration for this course.


approved: None

2. Scheduling,

now frequently will the course be offered? Once a year



possible? Not applicable.

3. Objectives of the Cour

See attached

4. iludgetary and Space Requirements (for information only)


Faculty

Staff

Library

Audi'' VisualAdditional costs to be funded through support grant for Co-op Education.

Space

Equipment

5. Approval . I 1 Date: .. () /1 / ----

Department Chairman ' DSSD Chairman, SCUS

c;s /3-34b:- (When completing this form, for instructions see Memorandum SCUS 7-34a.

At.ach course outline). 9 1 7 3

5. Approval

Date:________________________

Chairman

lv'

Chairman, SCUS



1. (.iienclar Information Department:-Business Administration

Abbreviation Code: BUS. Cótirse Number: 32. 7 Credit Hours: 0 Vector: n/a

\_- Iltie of Course: ACCOUNTING PRACTICUM V. Calendar Description of Course:

This is the fourth semester of work experience for students in the Accounting Co-op Program. It provides an opportunity to integrate theory

and practice.


Prerequisites (or special instructions): This course is open only to Accoufltng

Co-op students. The Accounting Co-ordinator must be contacted at the beginning of the semester prior to registration for this course.


approved: None

2. Scheduling

flov frequently will the course be offered? Once a year



possible? Not applicable

3. Objectivesof the Course

See attached.

4. Ietary and Space Requirements (for information only)


Faculty

Staff Library

Audi" Visual

Space

Equipment

Additional costs to be funded through support grant for Co-op Education.

S/3-i4b:- (When completing this form, for instructions see Memorandum SCUS 73-34a.

\L!ach course outline).

.rj1J73

SENATE (HMITTEE ON UNDERGRADUATE STUDIES

NEW COURSE PROPOSAL PORN

i:dendar information Business Administration

0 Abbreviation Code: BUS Cótrse Mumher: 425 Credit Hours:0 Vector: n/a

1 , 1tie of Course: ACCOUNTING pRACTICUMt

Cdleudar Description of Course:

This is the fifth semester of work experience for students in the Accounting Co-op Program. It provides an opportunity to integrate

theory and practice.




Whit course (courses), if any, is being dropped from the calendar if this course is

approved: None

2. Scheduling

110 frequently will the course be offered? Once a year




Objectives of the Course

See attached



Faculty

Staff

Library

Audi" Visual

Space

Equipment


5. ApprovalR 11 V V -

Date:______________________

par tment Chairman

Dean Chairman, SCUS

Oc:S 73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a.

A1!.ach course outline).

Jr 173 Ii.

• SENATE COMMITTEE ON UNDERGRADUATE ST(II)LrS


1. .:.dendar information Department: Business Administration

Abbreviation Code: BUS S. Cdtrse Number: 426 Credit Hours:p Vector: nJa

Fitle of Course: ACCOUNTING PRACTICUM


This is the sixth semester of work experience for students in the Accounting Co-op Program. It provides an opportunity to integrate theory and practice.

Natue of Course Accounting Practicum

Prerequisites (or special instructions): This course is open only to Accounting Co-op students. The Accounting Coordinator must be contacted at the beginning of the semester prior to registration for this course.


2. Scheduling

110w frequently will the course be offered? Once a year.

Semester in which the course will first be offered? 1984- 1




S See attached


Whit additional resources will be required in the following areas:

Faculty

Staff

Lib rary

Audio Visual Additional costs to be funded through support grant for Co-op Education.

Space

Equipment

5. ApprovalMAR 11

Dep rtment Chairman Dean Chairman, SCUS

73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. Aiach course outline).

'73 A


COURSE PROPOSAL FORM

i.:.ilendar Information Department: Business Administra-

,Thhrevlation Code: BUS Cö&rse Numer:_ Credit Hours: 0 , Vector: n/a tion

Iltle of Course: ACCOUNTING PRACTICUM IV// Calendar Description of Course:

This is the-seventh semester of work experience for students in the Accouliting Co-op Program. It provides an opportunity to integrate theory and practice.

Natui:e of Course Accounting Practicum




2. Scheduling

Row frequently will the course be offered? Once a year


Which of your present faculty would be available to make'the proposed offering possible? Not applicable

Objectives of the Course

See attached.

4. iudetary and Space Requirements (for information only)


Faculty

Staff

Library

Audi" Visual

Space

Equipment


5. Approval:

Date:

Chairman

MAR 71

[?c

- an Chairman, SCUS

c;

73-34b:- (When completing this form, for instructions see Memorandum SCUS 73-34a. ;tach course outline). . r

'73

A CO-OP PROGRAMME IN ACCOUNTING FOR S.F.U.

(Draft McDonald August 1978)

REVISED FEBRUARY 1980

TABLE OF CONTENTS

Introduction

Programme Details

2.1 Students who are Eligible

2.2 Firms who are Eligible

2.3 Admission to the Co-Op Programme

2.4 Employment Routine

2.5 Programme Sequence

2.6 Monitoring

2.7 Salary

2.8 Moving

2.9 Fees

Factors for S. F.U. to Consider

3.1 Cost

3.2 Admission and Enrolment

3.3 Transfer Credit

3.4 Curriculum Control

3.5 Calendar Changes

3.6 S.F.U. Action Required

1.0

2.0

3.0

.

.

i4

(ii)

4.0 Factors for the Institute of Chartered Accountants of B.C. to

Consider.

4.1 Experience Requirement.

4.2 Institute Courses and Scheduling.

4.3 Liason Between the Institute and S.F.U.

4.4 Size of Programme.

4.5 Institute Action Required.

5.0 Factors for the Certified General Accountants of B.C. to Consider.

5.1 Work Experience Requirements.

5.2 Required Courses of the Association.

5.3 Liason Between the Association and S.I.U.

5.4 Size of the Programme.

5.5 Association Action Required.

6.0 Factors for the Society of Management Accountants of B.C. to

Consider.

6.1 Work Experience Requirements.

6.2 Required Courses of the Society.

6.3 Liason Between the Society and S.F.U.

6.4 Size of the Programme.

6.5 Society Action Required.

7.0 Factors for Employer Firms to Consider

7.1 Recruiting Routine

qw- 7.2 Steady State Employment

.

S

(iii)

S 7.3 Education and Training Responsibilities.

7.4 Evaluation Routine.

7.5 Action and timing

8.0 Factors for the Student to Consider.

8.1 Career Objectives.

8.2 Recruiting Routine.

8.3 Education and Training Responsibilities.

8.4 Evaluation Routines.

8.5 Action and timing

9.0 Survey Results.

9.1 Survey Method.

9.2 Results from Survey of Firma.

9.3 Results from Survey of Students.

10.0 . Summary and Conclusion.

Appendicies

A Summary of Programme Structure

B Summary of C.A Employer Survey

C Summary of Student Survey

P Some Suggestions for Group A and B Requirements

E Employment matching up routine

16

0 1.0 INTRODUCTION

A co-operative education programme in accounting enables a student

to obtain practical work experience in the field through periods of work

integrated with periods of study. The complete development of such a

programme involves three main stages:

(1) An investigation of the feasibility'.

(2) Obtaining approval to begin the programme.

(3) Operating the programme.

This report is concerned mainly with the first two steps (feasibility

and approval).. A preliminary outline of a programme was prepared and used

to survey employers and students to determine the perceived need for such

a progr. There was broad and strong support for such a programme (see

Appendiciea.8 and C). The survey is discussed in Section 9.

Based on the response to the survey and on similar programmes else-

where a revised program plan was drafted. The broad structure of the

progre is presented in Appendix A and the details are discussed ex-

tensively in Section 2.0.

The main intent of this report is to provide the parties at interest

with an information base relevant to their decision to proceed or not to

proceed with such a programme.

One party at interest is Simon Fraser University and in particular 4 the t ofaEconomics -& '----. Section 3.0j" devoted to

1% -

discussing the aspects of the programme that will most directly affect

the depaxtMpt. It also outlines the specific action which is required

1: Mr. Karin Esmail worked as a research assistant in Stage 1 under a grant from the B.C.-Department of Labour.

i-I

at SF11 if the programme is to be implemented.

The various professional associations are a party at interest.

Section 4.0 is devoted to discussing aspects of the programme that will

be of concern to the Institute of Chartered Accountants of B.C., and in

particular of concern to its Education Committee. Section 4.0 also out-

lines the specific action which is required of the Institute if the

program is to be implemented. In a similar manner Section 5.0 relates

to the CertifiedGeneral Accountants Association of B.C., and Section 6.0

relates to the Society of Management Accountants of B.C.

Employers who may employ students under the programme also have an

interest In the details of the programme. Factors which are of interest

to them are described in Section 7.0. It is contemplated that Section 7.0

may form part of the informational brochure which will be sent to pros-

pective employers.

Students contemplating participating in such a program will require

information to assist them in making an informed decision. Section 8.0

discusses issues of concern to students. It is contemplated that this

section may form part of the informational brochure which will be dis-

tributed to students considering applying for the programme.

.

lB

2.0 Programme details

2.1: Students who are eligible:

2.11: Regular students graduated from High School, who have a minimum of 30 semester hours at SFU.

2.12: Transfer students from other Universities, Community Colleges, Technical or Vocational Schools, who have a minimum of 30 semester hours of transfer credits

C..*C..* S t.

.

2.13 Mature students who have a minimum of 30 semester hours at SFU (or as transfer credit).

2.2: Firms who are eligible:

2.21: C.A. firms appraised by the Institute of C.A.'s of B.C. for the training of students.

2.22: Industrial firms, commercial firms, and governmental and not for profit organizations offering experience acceptable to the Certified General Accountants or the Society of Management Accountants of B.C.

2.3: Admission to the co-operative programme:

2.31: To enter and to continue in the co-operative programme, a student must normally have and maintain a cumulative grade point average of at least 2.5 and a cumulative grade point average fliEcounting and M I S. courses of at least 2.75 cI3 Z

2.32: Application for admission to the co-o17

programme is to be made JILL.-J.g s. I

6 ,4 ' - () % '1 p 2.4: Employment routine:

2.41: The co-operative education office at SFIJ will administer the employment of students with various employers. 'I

S19

) I

2..5: Programme sequencing: ..,I*

2.51: The diagram (Exhibit 2-1) shows the arrangement of eight semesters of study and five semesters of work required in co-operative programmes at SFU. SFU students will have to complete -ee' of study prior their first work period. (See Exhibit 2-1).

2.52: Transfer students will have to complete at least -- i,-r of study at SPU prior their first

work Periods (See Exhibit 2-2)'. • .r%I Vi.aS. 0-.3

2.53: Appendix A summarizes the programme in more detail.

2.54: Rationale for p ro posed schedule

A minimum of L - - of University or College Is needed to get firmly into the academic programme and the 2 accounting coursftsAbefore any work experience.

(S'i3 - The first work period is in the Fall to provide

an introduction to business documents and the work environment.

The first work period is only one semester. This is to leave the bulk of the work experience until after intermediate accounting and managerial accounting have been completed.

- The second and third work blocks are each two semesters in length and cover Fall and Winter. Two semester blocks minimize moving and relocation for students and maximize continuity of on the jobs experience. Firms responding to the questionnaire were almost unanimous in viewing Summer semester as low priority for work period. These blocks maximize the probability of the student fitting in with the schedule of in-house training programmes.

- Each work semester is normally of 14-16 weeks duration.

- A reasonable amount of vacation time is available in each calendar year (see Appendix A for details)

LM.

20

2.55: Other SequencingSchedules:

Undoubtedl y each employer and each student

will be able to suggest a sequencing schedule that is more Ideal for them than the one

proposed. Particularly with a new, small

programme only one sequencing Is possible and

the one proposed seems the best compromise.

If the sequencing is entirely unsuitable for

an employer (or a student) they are entirely

free to find a student (or an employer)and

work out a mutually agreeable schedule. Such arrangements' would not be part of the

formal co-op programme but could be as or beneficial to both parties except that the more

work experience might not be recognized by the pro-

fessional association to whichthe student aspires.

2.6: Monitoring:

2.61: The Department of Economics and Commerce will monitor the academic progress of the

student. Students must have a cumulative grade point

average of at least 2.5 and a minimum of

2.75 in accounting courses to remain in the '_•programme.

2.62: SFU Co-ordinators will monitor the extent and

variety of professional experience which the

student Is receiving.

2.63: To continue In the programme,students must

obtain employment for the each work period,

except the first.

2.7 Salary:

2.71: Salary will be left entirely to mutual

agreement between the firm and the individual.

2.8: Moving and accommodation:

2.81:Movin g and accommodation costs are solely the

studentS responsibility.

21

2.9: Institute fees:

2.91: Institute or association fees will be paid

. by the students in the co-operative programme. They are at a pproximately one half the regular student fees in recognition of the combined work/ study nature of the programme. Fees commence in the first semester of work and continue through-out the remainder of the programme. More particularly the fees are:

- if registered with the Institute of Chartered Accountants of B.C.

Regular fees: $50 Annual dues: $70 paid by student

$70 paid by firm Regular courses fees: Tax, Accounting: $140 each Audit A,-Audit B: $100 each 2 workshops: $100 each

- if registered with the Certified General Accountants Association of B.C.

Basic fee of $85 per year for years 2, 3, 4, 5

Regular course fees: Course: 409: $114

417: $158

509: $125 516: $117 517: $132

557: $115

- if registered with the Management Accountants of B.C.

Basic fee of $10 per month of work experience

Regular course fees for R.I.A. courses These are presently Courses: 24: $110

41: $135 52: $110 53: $165

2.92: University fees for co-op students will be the regular tuition during study semesters (presently $276) and 1/2 of the regular tuition during the work semesters.

.

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3.0 Factors for S.F.U. Consideration

3.1 Cost Sb.. W At the &epartmestaJ. level S.F.U. should be prepared to budget one faculty

member 1/2 time to co-ordinate the programme during the initial three years.

Once the programme has been fine tuned and routines have been established the

faculty member should simply be given the co-ordination assignment in lieu of

other departmental and university committee assignments and with the assistance

of one half the time of a teaching assistant.

At the university level, given its coinmittrnent to co-op education, cost should

not be an inhibiting factor. Accounting has been an area of strong student

demand in the past and that is likely to continue. Both firm and student

response indicates that the programme could easily begin with at least 25

students making it one of the largest such programme to begin at S.F.U. Most

costs of such programmes are a fixed cost and the way to minimize cost per

• student is to have a reasonable number of students.

At first glance, the most serious cost consideration is the number and avail-

ability of accounting faculty. It has been difficult to recruit accounting

faculty and they are expensive. It may seem odd to try and expand in an area

in which staffing is difficult. Yet that is the only direction to take both to

meet both student demand (surely we should expand only in areas of demonstrated

demand) and to continue to signal the academic marketplace that more accounting

faculty are needed. The co-op program will enable a rationalization of course

offerings in the accounting area. No additional offerings will be required.

it will be necessary to adjust the scheduling to fit the co-op programme. and

perhaps in the process reduce the convenience of the offering with respect to

the non co-op students. Given that the accounting area has undertaken to reduce

the frequency of offering to accommodate two new graduate level courses the

results may be to seriously inconvenience students not on the co-op programme.

2i

S I

In contrast to this disadvantage is the opportunity to be more selective and

devote available sections to a more committed group of students concerned with

programme excellence.

The steady state course offerings required to serve the co-op programme are

listed in Exhibit 3-1. This further documents the fact that the co-op programme

will not increase the number of course offerings. It may eventually increase

the number of students which will increase the need for T.A.'s but will not

increase the need for faculty unless the programme is so successful that a

second sequencing schedule is offered.

3.2 Admission and Enrolment

At the moment the department has virtually no control over the number of students

enrolled in its courses. Once admitted to the Faculty of Arts students are free

to enroll in courses for which they have the prerequisites. A significant •number

of students enroll in accounting courses; some from an interest and committment

to the discipline; some as a hedge with respect to finding employment. A separate

co-op programme would give the department increased control over the number of

students they must service. There should be no committment by the department or

by the University to admit to the co-op programme as many students as there are

jobs. Academic standards will.be a limiting factor on both admission and contin-

uance in the programme.

Some of the enrolment and staffing problems arise from the high drop rate. In

accounting courses the drop rate runs from 20% - 40%. A high drop rate adds

greatly to the high cost of instruction on a per student basis. Students in a

co-op programme eanuors.linply drop a course for trivial reasons for it has serious

repercussions with respect to staying in the co-op programme. Thus it is antic-

ipated that the drop rate in the co-op programme will be substantially less than

the current drop rate.

2i

S

.

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S 3.3 Transfer Credit

The initial design does contemplate transfer students but is programed to

accomodate them after two semesters of junior college. If the programme

should be successful in helping serve both students and firma from the interior

of the province we may expect pressure to allow more study in the local region

before transferring to S.F.U. In particular this may take the form of requesting

transfer credit for Comm 221/222 for the co-op programme, (we now grant it for

regular degree programmes), and transfer credit for 300 level courses. S.F.U.

should make it clear that there Is no intention to increase the extent of trans-

fer credit to the co-op program beyond the level contemplated in this proposal.

34 Curriculum Control

There is some danger that adopting a co-op programme would place the department

and the university at the mercy of the Institute of Chartered Accountants and/or

the accounting associations. Imagine that S.F.U. has a co-op programme running

and the Institute changed its regulations to require a university course in

auditing and/or in income tax. S.F.U. has no such courses and would be placed

In the position of dropping the co-op programme or of adding new courses. The

converse also holds; S.F.U. may decide to stop offering a course the Institute

requires.

There is probably no realistic way of avoidi;g this possibility. Note that it

has not been a problem in the past and the co-op programme does not materially

add to the difficutly. Even without a co-op programme we would be under enormous

student pressure to offer courses which the professional organizations require.

3.5 Calendar Chang8 I'Jo Now new academic courses are required. New course numbers are required for the S

3j

five work semesters. No credit will be given for those work semester courses.

The intent is to require the student to register, pay fees, and be monitored

on a pas' \.f- basis with respect to programme completion.

The requirement of 60 credit hours before taking any 300 level course must be

relaxed to allow co-op students only to register in specified 300 level courses

for credit in their 4th semester (having completed only 45 units).

3.6 S.F.U. Action Required

.

-.0

.31

.

3.61 Outline of Action Timetable

Accounting Department Other

___!22------------Econ/Conmi--Universi

1978: Sept. respond to this planning and co-op coordinator report "in prin- priorties committee respond to this ciple" respond to this report " in principle"

report "In prin-ciple"

1978: Oct. undergraduate curriculum committee approval

1978: Nov. arts curriculum committee approval

1978: Dec. agreement with academic v/p and dean of arts re: budget.

SCUS approval 1979: Jan. appoint a co-op Prepare and

co-ordinator print brochures for potential students and potential employers

1979: Feb. mail out brochures

1979: Feb.- line up students : line up employers1979: May co-ordinate with

Academic Advice Centre

1980: May- assess applicants arrange recruiting 1980: Aug. for formal admis- interviews

sion to co-op

S

[1 32

3.62 Some specific issues to be decided

- will a separate certificate or diploma be awarded to those completing the

co-op programme? If 80, is it awarded only on completion of both the academic

and the experience portion.

- should separate "streams" be defined for CA, CGA and RIA aspirants?

C

C Is

4.0 Factors for the Institute of Chartered Accountants of B.C. to consider.

4.1: Experience Requirement:

New rules to accept the experience obtained through the ca-op programme will be required. Some of the work periods take place before all specified University course work has been completed. The longest work period prior to the first opportunity to write the Uniform Final Examinations is 8 months. The important fact is that the work periods are carefully phased to integrate with the University coursework. In addition the experience is partially specified as to its phasing. The expertence is monitored to ensure the objectives of the programme are met.

Note that without a co-9p programme a student could get an SFU degree in 2 L/3 year by taking 8 semesters non-stop. He could then work 21/3 years and write the U.F.E. approximately 5 years from first entering SFU. While this fits within the existing rules the sharp dichotomy between academic courses and practical work experience serves to widen the gulf. The co-op programme works within the same total time frame and integrates the academic and the practical aspects. This is the reason all of the work experience should count toward the Institute experience requirements.

If the Institute's minimum experience requirement is 2 years co-op students will write the U.F.E. 60 months after entering the programme with 21/3 years of experience. Should the Institute's experience requirement be raised to 3 years co-op students would write the U.F.E. at apnroximately month 60 or month 72 and complete three years of experience in month 68 (Semester 17)

4.2: Institute Courses and Scheduling:

The courses offered by the Institute are now under review and the scheduling is somewhat uncertain. Here is one way the courses might fit (see also Appendix A).

3L:

Year 1. of co-op No institute course.

Year 2. of co-op I week orientation. This would fit best if scheduled during the last 2 weeks in August. Co-op students finish SFU courses about August 15th and will begin their first period of employment September 1.

Year 3 of co-op Audit workshop. As above, best If scheduled during last 2 weeks of August prior to commencing work September 1.

Year 4 of co-op Accounting course 1 evening per week September - December (or by correspondence) during a work period

Year 5 of co-op Auditing: I evening per week .January - April during work period.

Computer workshop. Best scheduled in last 2 weeks of August but could fit in first week of May.

Taxation: Apparently,the tentative plans are to offer this course in

. September - December period. If this Is done It could be done by co-op students only while they are also doing a full course load at SFU (September - December year 5). This is possible but heavy.

One alternative would be to have the Tn8titute offer it January - April so co-op student could take It in year 6.

Another alternative is for co-op students to take 1 SFU course at night January - April year 4. This would leave them with only 12 units to take In their final semester at Sill while doing the tax course. This would work only for students employed in the Lover Mainland.

Year 6 of co-op If taxation Is switched to January - April it would be taken in year 6.

('_0

S 4.3: Liaison between the Institute and SPU:

Effective liaison is necessary to ensure that neither the University nor the Institute takes unilateral action with respect to programmes and courses that would be detrimental to the co-op programme. To simplify co-ordination it is suggested that the Institute appoint the co-op accounting Co-ordinator at SFU as a member of or observer to the Education Steering Committee of the Institute.

4.4: Size of Programme:

It is not contemplated that there will be a defined limit to the number of students in the programme. The minimum grade point average required the requirement that the student be employed by a participating employer, and the intensity of the 5 years will likely limit the size rather auto-matically. 5 In the first few years admissions will be kept below 30 to ensure high quality and to enable the inevitable programme adjustments to be made with minimum inconvenience to all parties.

If the Institute wishes, It could provide an independent limit by specifying the maximum number it would register as co-op students in any one year.

4.5: Institute Action Required:

- establish a new category of students termed "co-op" or "work study". The category would be open to individuals from any formal University programme of co-op education In accounting that the Institute chooses to recognize.

- agree on acceptability of planned, monitored and properly sequenced work periods for meeting experience requirements regardless of the length of any particular work block (see section 4.1).

- agree on a fee formula. The suggestion In Section 2.91 is one possibility which should be considered. 0

•- Consider feasibility of proposed means of integrating

Institute courses (see Section 4.2).

- agree on liaison person from SFU sitting on Education Steering Committee (see Section 4.4).

- assistance in Publicizing the programme with P ro spective student and with firms.

- Possible time

August/78

Aug-Sept/78

October/78

November/78

Feb. 1979

Sept. 1979

schedule:

Education Steering Committee: preliminary consideration in principle. Subcommittee review and discussion of details with SPU. Subcommittee report to Education Steering Committee. Council: approval in principle of Education Steering Committee r ecommendation with authorization to Director of Education or Education Steering Committee to work out final details with SPy as the programme proceeds through the approval steps at SPU.

Information brochures to high school Counsellors and to potential employer firms.

First potential co-op students begin their University studies.

May-Aug. 1980 Formal application for the co-op program, employment interviews, and final selection of co-op students.

Sept. 1980 First work period begins.

.437 1

5.0 Factors for the certified general accountants of B.C. to consider.

5.1: Work experience requirements:

The period of relevant work experience is presently two years. The co-op students will meet the minimum of two years work experience requirements at the end of semester 14 by working 6 semesters.

5.2: Required courses of the Association:

Exhibit 5-1 summarizes the coursework in the C.G.A. programme and the exemptions for the co-op programme.

5.3: Liaison between the Association and SFU:

Changes in either the curriculum at SFU or the. C.C.A. programme may have a significant impact on the co-op programme. The co-ordinator of the accounting co-op programme at SFU will be responsible for maintaining liaison with the Association with respect to curriculum and other matters which affect the co-op programme. It is expected that the Association's education committee would invite the co-ordinator to attend any education committee meeting at which matters of mutual concern are to be considered.

5.4: Size of the programme:

Preliminary Indications from students suggests that not many students will be interested in pursuing the C .0 .A. stream within the co-op programme. This may change as the programme becomes well established. It may also change if the number of students academically qualified to enter the programme, exceeds the number of employers relevant to other streams (particularly the C.A. stream).

5.5: Association action required:

5.51: Confirm that 6 semesters (2 years) of work experience under the co-op programme will qualify for the Association's experience requirement.

5.52: Confirm the exemptions from Association courses specified in exhibit 5-1.

5.53: Agree to Invite accounting co-op co-ordinator to attend Education Committee meetings at which matters of mutual concern are to he considered.

5.54: Agree on a fee formula. The suggestion in section 2.91 is one possibility which should be considered.

S

39

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6.0 Factors for the Society of Management Accountants of B.C. to Consider.

6.1: Work Experience Requirements.

The period of relevant work experience is presently four years or two years for those students with senior academic standing. The co-op students will undoubtedly qualify as having senior academic standing and the 6 semesters of work up to the end of semester 14 will meet the minimum of two years.

6.2: Required courses of the society:

Exhibit 6-1 summarizes the coursework in the R.I.A. programme and the exceptions for the co-op programme.

6.3: Liason between the Society and SFU:

Changes in either the curriculum at SFU or the R.I.A. programme may have a significant impact on the co-op programme. The co-ordinator of 'the accounting co-op programme at SFU will be respon-sible for maintaining liason with the Society with respect to curriculum and other matters which affect the co-op programme. It Is expected that the Society's education committee would invite the co-ordinator to attend any education committee meeting at which matters of mutual concern are to be considered.

6.4: SIze of the Programme:

Preliminary indications from students suggests that not many students will be interested in pursuing the R.I.A. stream within the co-op programme. This may change as the programme becomes well established. It may also change if the number of students academically qualified to enter the programme exceeds the number of employees relevant to other streams (particularly the C.A. stream).

6.5: Society Action Required:

6.51: Confirm that 6 semesters (2 years) of work experience under the co-op programme will qualify for the Society's experience requirement.

SLI

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6.53: Agree to invite accounting co-op co-ordinator to attend Education Committee meetings at which matters of mutual concern are to be considered.

6.54: Agree on a fee formula. The suggestion in Section 2.91 is one possibility which should be considered.

S43

7.0 Factors for Employer Firms to Consider.

7.1: Recruiting Routine:

The recruiting routine for the selection of students will be somewhat as follows:

- brief resumes of all beginning students in the programme will be circulated to participating firms approximately each June.

- if firms wish to interview students the inter-views will be co-ordinated by SFU to take place at SFU in July. Some firms, particularly those in the Interior may wish to arrange their own interviews at a more convenient time.

• - by late July each firm will Indicate how many students It wishes and will provide a rank ordered list of the individuals it would be willing to employ. This is an important step. They should not list anyone they would not be willing to employ and they should list everyone that they would be willing to employ. A firm may end up being assigned the first person on their list or the 10th. The assignment routine will maximize the preferences of both employer and student. If a firm (or a student) is assigned (say) the 10th preference on their list they may be disappointed but they are by definition satisfied in that they are assigned another party that they are willing to be associated with. If they are not willing they should not have Included that party in their list.

- the employer and the student mutually agree on salary. SFU will provide a salary survey service which will assist both parties in reach-ing a satisfactory agreement.

- there Is a general understanding, that the employer-employee relationship will continue through the work experience periods. Job hopping is not a part of the experience programme. However if the employer-employee relationship is not mutually satisfactory the student will

• participate in the match up process the following May.

- there is no particular understanding that the

.

student will be offered permanent employment at the completion of the co-op programme. If the work experience periods have been mutually satisfying permanent employment may result. Permanent employment may not result even if the experience has been mutually satisfying since one orboth parties may have different requirements at that stage. The programme is not an employment programme and is not to be evaluated on that basis. It is an experience programme. Naturally if the students or firms are consist-ently unsuccessful in finding permanent employment (employees) at the completion of the programme if they wish to then that can be taken as a signal that improvement is needed

somewhere in the system.

7.2: Steady State Employment:

Employers are advised to.plan carefully for the number of students they wish to have with them at any point in time. Exhibit 7-1 illustrates , the

steady state employment if a firm hires one student each recruiting cycle. Note that with this particu-lar programme no students are available during the

_. May-August period.

7.3: Education and Training kesponsih1i1tie

The co-op programme ' is designed to he an integrated education and training programme.. While the hulk of the "education" is considered to he at the University and the bulk of the "training" is In the

firms these are by no means water-tight compart-. ments. If anything, the programme is probably more demanding of the firms than it is of the University. The University courses are likely to tend to be more purely theoretical and conceptual. What little "applied" and "practice"' aspects are

now in 'University courses will be touched on even more lightly if most students in a class are on

the co-op programme.

This casts a heavy responsibility on firms and they should by no means view the programme as an effort-less source of qualified junior staff. 'Much time will be required in fami l.iariz Lug students with documents, procedures, work flow, accounting pro-cedures, audit working papers, tax forms etc. etc.

.

4ii

Time requirements will be even higher as students ask a lot of "why" questions (as they should) and debate the niceties of alternative views or methods (healthy if done judiciously).

Co-ordination of the academic and training aspects is important. The sequence and timing of the main accounting related courses is defined in the academic programme. Gradually a similar sequence and timing of the main experience elements will be defined. A first draft of such a sequence is illustrated in Exhibit 7-2. The relationship of these topics to the sequence of SFU and institute courses can be seen in the program summary in Appendix A.

While the programme requires effort on the part of employees it does have decided advantages:

- it results in a closer liason with the university faculty and administration;

- it provides a relatively inexpensive preview of potential permanent employees;

- it allows students to view the business and administrative community while they are still at university. This should serve to reduce the misconceptions often held by university students.

7.4: Evaluation Routine:

Evaluation of students by professors, professors by students, employers by employees, employees by employers inevitably takes place. In universities the process Is formalized as it is in some firms.

To assist students and employers in their employment decisions and to assist the programme co-ordinator in improving the programme, assessments will be made a regular part of the programme.

Professors evaluation of students. Required; done each semester of coursework; grade transcripts available to employers.

Student evaluation of courses. Technically this is optional on the part of faculty. In fact most accounting courses are evaluated each time they are taught. Summary ratings will he available to employers and to students.

0

Firm evaluation of students. • Required. A report-

. ing form will he designed to enable firms to report back to the co-op programme on the performance of students at the end of each work period.

Students evaluation of firms. Required. A report-ing form will be designed to enable students to report back to the co-op programme as to their perceptions as to the quality and variety of training they are receiving. This will be done at

the end of each work period.

7.5: Action and timing:

Exhibit 7-3 summarizes the sequences and timing of the action required of each employer. The main

elements are:

April of each year: -. respond to invitation to engage in recruiting routine

in July. This wll sign;i I the programme as to total employer demand;

- submit assessments on

students employed in

• precceding work periods. If any students are not going to he re-employed in subsequent work periods they should be informed at this

time.

July of each year: - participate in recruiting routine. This will usually involve interviewing students on the SFUcampus. Firms may choose to arrange their interviews directly with students or. to make their selections without interview-

ing.

S47

4

Exhibit 7-1

S Sample Determination of Steady State Employment if

1 Co-op Student is Hired Each Cycle

Batch I . Batch 2 Batch 3 Batch 4 Batch 5 Year

19-1 Jan-Apr. May-Aug. Sept-Dec. 1

19-2 Jan-Apr. - May-Aug. - Sept-Dec. 1 1

19-3 Jan-Apr. 1 - May-Aug. - - Sept-Dec. 1 1 1

19-4 Jan-Apr. 1 1 - May-Aug. - - - Sept-Dec. - 1 1 1

19-5 Jan-Apr. 1 1 - May-Aug. - - - Sept-Dec. - 1 1 1

19-6 Jan-Apr. 1 1 - May-Aug. - - Sept-Dec. 1 1

19-7 Jan-Apr. 1 1. May-Aug. - Sept-Dec. 1.

Note that in this example of hiring 1 student each year the steady state employment is:

Jan-Apr. 2 students May-Aug. 0 students Sept-Dec. 3 students

.

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8.0 Factors for Consideration by Students:

0 8.1: Career Objectives:

Some students entering University do see accounting as a career objective. For them this programme Is an efficient step toward that objective.

It is our belief that relatively few students in their.first year of university or college have a firmly fixed career objective. For such students this programme has some real advantages. It does not materially detract from the time required to obtain a university degree. 1 It provides built in employment with reasonable earnings during the university programme. It provides an inside view of much of the business and administrative practices of a wide variety of organizations. It provides a good insight , into the career opportunities in the field of accountancy. The disadvantages are that this programme requires a set of courses that the student might not otherwise select and requires a virtually full time commitment for 5 years.

The programme offers a unique opportunity to pursue planned intensive study in . a field that offers a

• with' range of alternative careers. Thus it will be appealing to bright ambitious students who are willing to work hard knowing that their work has direction and focus. Students are expected to commit themselves to complete the programme. At the completion of the programme there is no commitment to stay In the field of accounting nor to stay with the employer firm. Continuation with the same employer may be necessary if a professional qualifi-cation is sought.

The' programme is demanding and arduous with enough variety to maintain the interest of a committed student. The longest period of continuous university study is 12 months (Sept. of year 1 to Aug. of year 2) and that period contains about 6 weeks of free time. The longest period of continuous work is 8 months. For details of vacation time available see Appendix A.

degree can and 8 months) take is over programme is

be obtained in 8 yet the average

4 years. Time to 4-1/3 years.

consecutive semesters (2 years elapsed time that students in fact obtain a degree via the co-op

0

At the completjon.of the SFU degree in semester 13 the following alternatives are available:

1) Continue on and complete a professional qualification.

2) Seek immediate employment in the field of accounting without completing a professional qualification.

3) Seek immediate employment in the general area of management and administration based on rele-vant coursework and extensive exposure to management practices.

4) Seek employment in other areas which may or may not call upon the particular background the student has accumulated during the programme.

5) Continue on to graduate school and then select one of the above alternatives or teaching. Incidentally, the SFU degree is completed in December. Most graduate programmes commence in September. The intervening 8 months would enable the student to complete a professional qualification and still proceed to graduate school.

8.2: Recruiting Routine:

The process by which students and employers choose each other for work semesters is as follows.

- Students resumes and transcripts will be screened by the participating firms approximately each June.

- In July the recruiting interviews will be conducted by the firms at SFU.

- In late July, after the individual iterviews are completed, the firms will state the number of students they require and a list, in order of preference, students who are acceptable for the job.

- At the end of the interview period students also state their order of preference for the employers with whom they have had interviews. This is extremely important, students should not list any firm they would not be willing to work with, but they should list every firm that they. would be willing to , work with.

r

- The students may end up being assigned the first firm on their list or the 10th but in any

. event it willonly be to a firm the student has indicated a willingness to work with.

- The firm and student choices are combined to effect the best possible match of employer and student preferences.

- Salary will be left entirely to mutual agreement between the firm and the individual. SFU will provide a salary survey which will assist both parties in reaching a satisfactory agreement.

- The employer-employee relationship will normally continue through all the work experience periods. If the relationship between employer and employee is not mutually satisfactory, the student will take part again in the match up process the following July.

- Under the procedure described above, there may be some students who do not secure a job for their first work period, they will be eligible to participate in the recruiting process the following July. Students who do not secure employment in the 2nd (semesters 7 &8) or 3rd

-_• (semesters 10& 11) programme are ineligible to continue in the co-op programme.

- The programme is designed as an experience programme and not an employment programme, therefore it does not guarantee permanent employ-ment at the completion of the co-op programme.

8.3: Education and Training Responsibilities.:

The co-op programme combines both theoretical study and practical experience. Both are ' a integral part of a planned programme. Students are expected to integrate both aspects by asking thoughtful questions while on the job and by bringing to the classroom setting the real world problems they have observed in their work experience.

Students aspiring to a professional qualification are responsible for meeting the requirements of the professional body with which they wish to qualify. The course sequencing specified in the co-op programme is designed to be as efficient as possible and meet the requirements of the various professional

.

53

assoc fat ions,

0 Appendix E provides some suggestions for planning courses to meet SFU's group A, B, and C req uiremen ts . '

8.4: Evaluation Routine:

Evaluation will be required by all the parties

involved, professors, students, and employers. The process is formalized at universities as it is in some firms. The co -ordinator will use the evalu-ation to improve the programme and assist students and employers in their employment decisions and so evaluate students performance both at university and with firms.

Professors evaluation of students:

Required; it is done each semester of coursework; grade transcripts will be available to employers.

Students evaluation of courses: T echnically this is optional on the part of Faculty. In fact most accounting courses are evaluated each time they are taught. Summary ratings will he available to employers and to students.

Firm evaluation of students:

Required; a reporting form will be designed to enable firms to report back to the co-op. programme on the performance of students at the end of each work period.

Student evaluation of firms:

Required; a reporting form will be designed to enable students to report back to the co-op programme as to their percept ions as to the quality and variety of training they are receiving. This will be done at the end of each work period.

8.5: Action and Timing:

A flow chart of Student p rogress and a listing of student action required is presented in Exhibit 8-1.

1^1

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0 S

I fl I

ii 0

V

MS

n

IT j

9.0: Survey Results. S 9.1: Survey Method.

Two sets of que stionnaire were designed, one for C.A. firms and the other one for students.

The questionnaire covered all the areas of interest, needs, participation and support of the programme.

9.2: Results from survey of Firms.

The firm questionnaire and the summarized results are presented in Appendix B. 133 qu estionnaires were sent

to C.A. firms in B.C. and 57 were returned. The main C onclusions are:

(1) Positive reactions to the programme (see question #4 and 5). 86% of firms see some degree of need for such a programme.

(2) The implied annual demand for students from the 57 5 firms responding is 46 (see q uestion #6).

(3)81% of the respondents agreed that the students are eligible to begin work after completion of 45 semester hours at S.F.U.

(4) Not quite half (42%) agree that 6 semester hours of accounting are sufficient prior to the first Work semester. Note however that the first work period iS.only 1 semester in length and by the time the bulk of the work experience takes place students will have -18semester hours of accounting and MIS.

(5) 45% of the respondents felt that the fall semester is the most suitable period for the students to begin their first work period, and later in the programme spring semester becomes the dominant period. (see q u estion 9 + 10).

6

(6) Somewhat surprisingly, firms in the lower mainland • see more need for such a programme than do firms

in the rest of B.C. (see question 5). Consistent with this, lower mainland firms are more likely to participate (see question 5).

9.3:. Results from Survey of Students.

The survey of students was conducted on the S.F.U. campus during the Summer semester of 1978. 83 questionnaires were distributed in various commerce classes but only 16 were returned. The complete questionnaire and response tabulation is presented in Appendix C.

Despite the small number of responses the following factors seem quite clear.

1. All of the respondents felt there was some need for such a programme. (see response to question 8). This should not be surprising in view of the relatively small response. It is likely that only

• those who were interested in such a programme and felt a need for it would take the trouble to respond.

2. All of the respondents claim a g.p.a. of 2.5 or over. All would have qualified on that criterion. They were not told of the 2.5 criterion suggested in this draft report (see question 6).

3. The C.A. stream was by far the most popular in terms of interest. Student choice was

C. A. 88%

C.G.A. 6%

R.I.A. 6%

Thus, at least initially, it seems appropriate to concentrate on a well defined liason with the C.A.'s to ensure success of the programme in meeting student preferences.

A

rr

4. 44% indicated they would accept employment outside

of the lower mainland (see question 12). Thus it seems reasonable to conclude that the co-op programme could materially assist C.A. firms outside the lower mainland to recruit university students.

S

58

10.0 Summary and Conclusions:

. The field of accounting is particularly well suited for a co-op education programme. It has professional associations which provide an Independent monitor on both the academic and experience aspects of the programme. The education and training structure which presently exists in the professional associations needs only minor modifications to accommodate a co-op programme. At SFU the only requirement is commitment to administer the programme.

Thus with relatively minor commitments by SFU and the professional accounting bodies the programme can be Implemented. The programme will offer a new and efficient route to professional qualification. It meets needs often voiced by students. In addition It will build a useful link with the business and accounting community which will complement our well received M.B.A. programme.

S

0

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GENERAL INFORMATION

I. City or town of firm/office

2. Our present and contemplated employment of' students is

- C.A. students

- C.G.A. students

- R.I.A.

TOTAL NUMBER OF STUDENTS

3. Optional. Leave blank if you prefer.

Firm name and address

Contact person

%s. Present Estimated by 1980

______

tL

63* ft 3.0

6a.3 ,l+z•.

Specific aspects of the Co-operative Education Program

4. What is your view as to the need for such a program here in B.C.? (Circle the appropriate number). 4. Ir".)

N a L3 P4.61 1. Not necessary, other programs are adequate II. % o / L % 2. See little need 0 6 3. Uncertain q

4. Might be needed 30 50

5. Broadly needed 6? 36 *1+

5. Is it likely your office would participate by employing one or more students and providing training during the period of the Co-operative Education plan? (Circle the appropriate number).

1. No0% 3%

2. Unlikely 0 1 3. Uncertain 13 q io

4. Likely IS1 61

5. Yes - almost certainly . 10.

61

-2-

6. How many students would your office be likely to hire under this 4-year program?

Hiring per year/ which implies t otolnunti .rofstudents in the program. 1b

n$ 1.

one every four years q % Ib% 151610 1

Uone every two years 52- 4q go 2

LII i. per year ii 4

2 peryear tO 98

3 per year 13 0• 12

More (specify)

7. How many university semester hours should the students have before commencing work? L..u... iiind 1S

WL CL fts 11

15 semester hours (isemester ) '°'° lb.%

0 30 semester hours (2 semesters) 11 IL

E].45 semester hours (3 semesters - as in illustration) '+ 11111 60 semester hours (4 semesters) D More than 60 semester hours. 0 3 1.

8. How many university semester hours of accounting should the students have before commencing work? 1

ts *3. Ns1 P4a3 El 6\semeater hours (as in the illustrative programs) 31 1+3016 I44..

E1 12 semester hours 37 0s

[118 semester hours

[124 semester hours 0 3 2.

57 semester hours 0 0 0

NOTE: 6 semester hours are equivalent to two standard semester courses or one standard academic year course.

9. Which of the following periods is most suitable for their first period ofwork with your firm? oRukk 'Thr52

flSpring semester (January to April) O/*C%

11 Summer semester (May to August) 14 q

0 Fall semester (September to December) 36 e.g., in the illustrative program it is Fall.

C 62

-3-

• 10. Which of the following periods is most suitable of work with your firm? 1PAw4o,id

for most of the periods oww4i_

VA L3 t4.3l.

El Spring semester (Jan. to April) 6% °So l.°$o 161 Ito

El Summer semester (May to Aug.) 0 0 0

El Fall semester (September to December) $4 a $4

El A mixture (please be specific) e.g., in the illustrative program, Fall semester is dominant.

11. Which of the following length of work period would you prefer to have the students work with your firm?

MILIJ Ns3 i i? u [1] 1 semester (4 months) at a time 34 it. tpu II 2 consecutive semesters (8 months) at a time as in illustrative program

o 3 El 3 consecutive semesters (12 months) 212,3 Ii El some combination (please specify)

12. Assume a student begins his/her studies at a community college or B.C.I.T. What is your preference as to the extent of their, academic program and work experience before transferring to S.F.U.?

a) Before transferring to S.F.U. they should have at least

0 15 semester hours of course work (4 months)

El 30 semester hours of coursework (8 months) 31

El 45 semester hours of coursework (12 months) 1'

0 60 semester hours of coursework (16 months) 5 0

El Other, please specify.

b) Before transferring to S.F.U. they should ' have at

[J no work experience 'No E] 4 months of work experience in a C.A'a office 20

El 8 months of work experience in a C.A's office S

months of work experience in a C.A's office 0 S 'Other, please specify. '

X 8

Irbw N %3

LI .1 37

2.

UP Ik St. TOW

15 Ii

i5 Ii

I

it q

63

13. Which Regional coLleges in B.C.'(ifany)mjght serve the needs of the participants with your office (you may select more than one).

Lover mainland: Capilano College (North Vancouver) 212.'0 !%

El Douglas Colelge (New Westminster)

- El Vancouver Community College 3

[I] B.C.I.T. (Burnaby)

$tIO C' 'C

Outside Lower Mainland:

El Camosun College (Victoria) El Cariboo College (Kamloops)

ElCollege of New Caledonia (Prince George)

El East Kootenay College (Cranbrook)

ElFraser Valley College (Abbotsford)

El Malaspina College (Nanaimo)

ElNorthern Lights College (Dawson Creek)

El North Island Community College (Campbell River) []Northwest College (Terrace)

El Okanagan College (Kelowna)

El Selkirk College (Castlegar)

14. Would your preference be to select the participants from: (Please insert a 1 beside your first preference; a 2 beside your second, etc....)

% U Those who will be attending S.F.U. only

0 3o is El Those who attend a Regional college first and then transfer to S.F.U. El Those who 'attend B.C.I.T. first and then transfer to S.F.U.

I ft 6 9 fl No difference

13 6

.3

3

't 2.

3 j.

3 '1

o 0

2.

1 3

15. At what point in the program should interviews beconducted for firms to select the h students they wish for the first block of employment.

is U $si 00/0 11.3% 12010 before commencing any part of the program. 13 3x 30 during their first block of academic studies (this may be anywhere

from 3 to 12 months). ,I. 46 at the beginning of the semester prior to the work eester().

16. At what point in the program should the participating firm indicate a commitment to employ a particular student for the duration of the program (but not beyond)

,". bc.. T lU P1s) jjj fl right at the beginning, before any period of university or 0% $S'VO qO

work nprn&D

g if " El after first period at university but before any period of work experience

El at the end of the first period of work experience

E at the end of the second period of work experience 4 61 El other (please specify)

-5-

i-n. fb.c.. T0Xa . 17. Sal ary

____ N' S

flparticipating students should not expect to receive any salary O/ o%

El

o'f.

a predetermined salary scale should be established so that all students in the program receive the same salary which is scaled to their level of progress

flsalary should be left entirely to mutual agreement between the iS 1f

firm and the individual

18. In a program such as this, a long sequence of events is necessary for smooth and efficient operation. A listing of each step is provided below. For each step assign responsibility to the party or parties you believe should be responsible. You should assign 100% to each step but you may

assign the total among the parties in any way you see fit.

S

PARTIES - -C9 (?.c. • 1r.O3 Student SF1.1 and/or C.A. Institute Canada

ReginalCol1e firm of C.A. Manpower

L] I _____17l.Prepare and distribute information - r 2mfo

material about the program '

_________

3 3c 3

o% [ gy0 IF '% IT "ii '° 2.Interview and counsel senior highschoo, i students who are considering the program[ i . J

3.Apply for admission to the Co_operative[ 100% ] [_xJ[x ][ x ]TxJ program

4.AisBion to university/college _______l00%][ x IT xJT xl

t WOI T 23/o[ °b I

5.Admis8ion to the Co-operative

education program in accounting U D/

i [ °s i [ j. •7 'To I0/ $ I

6.Arrange for interviews between serious-Ti j i ' ii _it iL

ly interested students and particJpatin

firms

___ ____i

7.Provide academic courses

8.Monitor the academic progress of the student

9.Provide practical experience

10.Monitor the extent and variety of professional experience which the student is receiving

EXJ F 100% L L^_]L "

U7:1 LIJ T tti!!] LnL I1 jr [ l00%J x ]xJ

L111T1FtrJLrI! J 19. If your office participated in such a program would you be prepared to

share the costs of administering the program?

[1 U

Lfl. Qic. 1'oX

L'S% )%% b''1S No

Yes - upto $ per year, per Co-operative student we emPlOY-311 14

6ti I.'

20. At the beginning we presented an illustrative program.. Perhaps by now you have thought of a sequence that would be preferable for your office. If so, please fill In the blank program sequence below: 40

19-1 19-2 19-3 19-4 19-5

Jan- May- Sep- Jan- May- Sep.- Jan- May- Sep- Jan- May- Sep- Jan- May- Sep- Apr Aug Dec Apr Aug Dec Apr Aug Dec Apr Aug Dec Apr Aug Dec

GRAD S2,31 s, 52 S2, so rz I Iz 31 S-- 14 S: o

HIGH ahL ..iq W uig 3i. 5

S S.1&gI.

Nw- [I:

0

-7-

2J. We would appreciate any other comments that you may have that would lead to a program more suited to the needs of your I Lrm.

67

0 ..,

Appendix C Student Survey

SIMON FRASER UNIVERSITY, BURNABY, B.C..CANADA V5A 1S6 DEPARTMENT OF ECONOMICS AND COMMERCE; 2913708

To: SFLT Accounting Students: June 21, 1978.

We are exploring an alternative method by which individuals might qualify for both a University degree and their C.A. designation. We use the term "co-operative education" to indicate that it requires the co-operative efforts of professional firma and the University.

The essential elements is that periods of practical work experience will be p roramsed to intersperse with periods of academic study. The main advantages Of ruch a program are:

I. Neither theory nor practice are considered in isolation. The two components are integrated through a planned sequence of academic practical work.

2. The work experience periods can serve to bolster the staffing of C.A. firms in their peak work periods.

3. The work experience periods provide financing for the student's University program.

4. Both firms and students have up to four yea s-- in which to assess their mutual suitability before any permarc- . employment relationship is established.

5. Firms outside the lower mainland will have greater accessibility to University graduates.

S

' f.,l1wing questionnaire has two Of a version of the program.

explicit and is illustrative only. It i hich will be altered tn the light of

main parts. The first part is a brief It is supplied to make the idea more

3 not the final version, the exact details the information collected by this quest-

;cd part is 's series of questions directed to specific aspects of the want ) fi,d out the specific aspects which would make such a program

ttr.tive to both firms, and students.

After completing the questionnaire please return it to Professor McDonald's in the general office of the Department of Economics and Conmterce

;• need further information to clarify the intent of the questionnaire pJc?c:i" consult my research assistant, Karim Esmail, during his office hours: °1:3iv and Thursday fr",m 3.00 to 5.00 p.m., room no: 6178, 'tel. 291-4604.

68

c"r -nnperatton 5s much appreciated.

Sincerely,

:Yh LLcc)'

Daniel McDonald, C.A. Professor

.

19-2

Apr Aug

ROK

IGH

AD \N: ..\

J- SCH0OIs

19-3 19-4 19-5

I Sep- Jan- May Sep- Jan- May- Sep- Jan- May- Sep- Jan- May- Sep- Dec Apr Aug Dec Apr Aug Dec Apr Aug Dec Apr Aug

ISFU

Dec

SF13 SFU SF13 SFU SFU SF13 SF13 15 15 15 WORK 15 15 WORK WORK 15 WORK WORK 15 15 Cr. Cr. Cr. Cr. Cr. Cr. Cr. Cr.

CO-OPERATIVE EDUCATION PROGRAM FOR B.A.(COMMERCE) AT S.F.U. COMBINED WITH C.A.

EXPERIENCE

t

Illustrative_Pam.

[At SPU or I At SF13 I fAt SFU] (At SFU] Community College)

4. 1- + + + 4. + 4..

Accountl -[Introductory [-Intermediate [-Advanced [-Management Ac.ounting Accounting Accounting . Information

] -Managerial -Data System Accounting] Processing)

Other [-Mathematics [-Statistics [Advanced [-Business Applic. Ir itute's -Economics -Finance Finance of Mathematics

I red. -Organizational -Law] I -Policy I W e

Behavior -Computers in Business]

Other Courses [24 credits J [6 credits] A6 credits] [21 credits]

tE:

A n'-J student load for a semester is 5 courses. Each course meets for 3 hours per the 13 week semester and is called a 3 credit course.

TI" Last block (SFU15 .)is a variable. It will be unnecessary If one evening course Is, t.. '€r work period.

...i .equirc ats in SFU existiLI4 iguiatioi' . r.quiring 60 semester hours ,SL Jv1 coursus.

i :" Iae y,.^us Possible combination of study and experience are possible. The one above Is only.

i1- block in the illustration represents 1 semester and the order is:

Spring semester (Jan-Apr.) Summer semester (May-Aug.) Fall semester (Sept.-Dec.)

- 4 semetct- hours before work consecutive semesters of work experience

.:1 ri . t1 p ot the program in 4 years or 4 1/3 years

69

1.

-1

1. What semester and year did you enter SFU?

}sv ('• "k) 11 21 2. What semester and year did/will you graduate from SFU? 3 i% fl 14L 57 hi.

3. How old were you when you entered?

4. int any other Universities or Colleges you attended prior to SFU:

5. What 18 your major at SFU?

6. What is your approximate cumulative grade point average?

2.0 - 2.5 U o% 3.0 - LI _)3QJ

2.5 — 3.0 U 2. , O/ 3.5 - 4.0 U o% 7. If your Interest is in accounting, which of these Associations would you be

likely to join?

C. A. LJt/0

C.G.A. U 'I R.I.A. U 'ID

8. What is your view as to the need for such a program here in B.C.? (Please circle the appropriate number.)

I. Not necessary; other programs are adequate. 06f.

2. See little need. 3. Uncertain. 4. Might be needed. 60/0 5. Broadly needed.

'. period is m st Suitable for your first period of work with a firm?

0 Spring semester (January to April) 41+°4

Li Summer Semester (May tc Augu.. 1)

.0 Fall Semester (September to December) 1.°/

1. Which period is most suitable for most of the periods of work with a firm?

LI Spring Semester (January to April)

Summer Semester (May to August)

Fall Semester (September to December) (b %

flA mixture (please he specific)

'' ."crnple, in the illustrative program the Fall semester is dominant.)

I 1)

whit length of work period would you prefer to work with a firm?

LI 1 semester (4 months) at a time. JJ 2 consecutive semesters (8 months) at a .lme, 63 °L

as in the illustrative program.

Oj0 El 3 consecutive semesters. 1

El Some combination. Please specify;

J.2. If you were offered a position outside the icr rtainland would you be willing ti accept it?

Yea .44'/0 El No.

. At what point in the program should the participating firm indicate a o:nitment to employ a particilar student for the duration of the program (but not beyond)?

L1 Right at the beginning, before any period of work or University experience.

After the first period at University, but before any period of work experience. 0

At the end of the first per.: work 63% experience.

El At the end of the second period of work 2.004, experience.

El Other. Please sp'wic'n 10/0 -

1 a program such as this, a long sequence of events is necessary for smooth -d nfcicient operation. A li.tin cf each strep is r: . ' ded below. For

resp.)nsibil ...... ties you believe •,J . respondibje. You should asigp .100' 4 s tep, but you may

• 1 t total, among the parties i6 ;iny Way vov see fit.

• SF1.! a/o Regional Canada

Student College Firm Manpower

0-

Prepare and distribute • J o,J ______ ______

r•0i forra(.jon about program:

•.'r. .!y for admission to F• • L x I X• pr3gram:

71

3.

SFU a/o • Regional Canada

Student College Firm Manpower

3. Admission to University or College: T^T

4. Admission to the co-operative education in accounting:

oj I I .i'V0]

5. Arrange for interview between seriously interested

___ L._I I I I •,

students and participating 41 0/6 firms:

6. Provide academic courses: L2LJ L'°°' I I X X

7. Monitor the academic progress of the student: I !% ______

1 ''I I I 8. Provide practical experience:

X X 1002 X

9. Monitor the extent and I I variety of professional I [J x experience which the student is receiving:

-

.

72

Appendix D

Some suggestions for Group Requirements

To meet all the qualifications for a degree at S.F.II.

students are required to take a minimum number of units in

broadly defined areas (or Groups). Students are encouraged

to use these requirements to explore area.; that are of

interest to them.

Students who do not have particular interests are urged

satisfy their group A and B requirements on a basis more

rational than course scheduling convenience or enrolling in a

course because a friend does. The co-op programme doesn't

specify what optional courses to take and urges students to

consult with the Departments' Advisor. Hr•'ver, the courses

in the list which follows have some re1evaice to the role of

accounting in our society and will broaden the perspective of

ctui.nts. They make good choices for meeting group requirements

it they are suggestions only. The co-op programme does not wish to imply that these are the only good choices.

73

Group A

English 101: Introduction to Fiction English 102: Introduction to Poetry English 103: Introduction to Drama English 212: The study of language (Function of the

English language)

Hist 101: Canada to confederation

Hist 110: Studies in Historical Method

Hist 201: Western Canada (fur trade, evolution of transportation . . .)

Ling 100: Communication and language

Phil 001: Pursuit of truth (Popular theories, fancies and myths)

Phil 120: Facts and values

Phil 100: Human knowledge, its nature and its scope

Phil 110: Introduction to philosophical concepts and reasoning

Phil 210: Elementary formal logic

Group

Arc. 131: Human origins

Arc. 223: The prehistory of Canada

Geog 121: Economic Geography

eog 141: Social geograph y (spatial + environmental bases, historical + cultural perspective)

Pol. 211: Political inquiry

Pci. 121: The Canadian policy

'c,1 221: Introduction to Canadian government

Pol. 222: Introduction to Canadian Politics

Psyc 106: Social issues

'syc 180: Brain and behavior

7ij

Croup B (cont.)

S.A. 100: Aspects of Canadian Society

S.A. 140:

Introduction-to Anthropo1ogy,

S.A. 150

Introduction to Sociology

Group C

R Math 101: Introduction to statisti'

Math 104: Elementary computational'I"thods (Computer)

Math 141: Introduction to pure Mathematics

Math 151: Calculus I

Math 152: Calculus II

R Math 157: Calculus for social Sciences I

Math 243: Discrete Mathematics

Math 302: Statistical Methods

Math 304: Statistical Analysis of :ple surveys

Math 232: Elementary linear algebra

Math 3 08 : Linear prog ramm in ',

P = required in Co-op

7)

Appendix E

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€ final analysis is to multiply the numbers and insert the "tols in their appropriate boxes:

tudent s

100 101 107 S S UI

A

B

(;

P

10 is 2

0

- Circle the lowest number except 0

tart with the lowest number and make assignments. Any score f 1 will be matched and eliminated. Scores of ' 2 will

matched and eliminated. Firms wanting more than 1 student i1 not be eliminated until the number they require have

teen assigned to them.

77

- simon fraser university fo-32 memorandum · -2-to: senate 1980-03-27 re: school of business...

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