Cameron University School of Business Accounting Program CIP Code 520301 Program Code 305 Program Quality Improvement Report 2009-2010 1.

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

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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


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http://www.acbsp.org/

Relationship between Student Learning Goals & ACBSP Best Practices


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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

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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



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



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


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.


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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.


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Data Comparison of Internal Measures for Goal # 1Goals # 1: Students will demonstrate an understanding of the broad foundations of business.


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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 Attrition

Desired 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.


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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


• Action Plans that were NOT accomplished but remain on the list of future actions include:– Course in International Accounting Standards– Add an Ethics course


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Student-Learning Outcomes and Measurements Goals # 1: Students will demonstrate an understanding of the broad foundations of business.


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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

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Student-Learning Outcome and Measurements Goals # 1: Students will demonstrate an understanding of the broad foundations of business.


16

PROGRAM OUTCOME



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)



4. Construct Validity



4. Intra-rater Reliability

3a. Each time course is offered

3b. By Semester

4. Fall Semester

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Student-Learning Outcome and Measurements Goals # 1: Continued


17

PROGRAM OUTCOME



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)


4. (TBD)

5. Spring Semester

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Student-Learning Outcome and Measurements Goal # 2: Students will demonstrate critical thinking skills necessary to make effective

business decisions.


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PROGRAM OUTCOME



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. Every Semester

2a. Each time course is offered

2b. Each time course is offered

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Student-Learning Outcome and Measurements Goal # 2: Continues


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PROGRAM OUTCOME



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. Tax Research Report (Direct)



4. Content Validity



3. Fall Semester

4. Spring Semester

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Student-Learning Outcome and Measurements Goal # 3: Students will display the interpersonal skills conducive to positive business

relationships.


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PROGRAM OUTCOME

CURRCULUM AREA OR TARGET AUDIENCE


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.


2. Accounting Internship (ACCT 4483)


2. Internship Supervisor Survey (Indirect)

1. Content Validity




1. Spring Semester

2. Every Semester

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Student-Learning Outcome and Measurements Goals # 4: Students will be able to analyze the competitive environment and develop

integrative business strategies.


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PROGRAM OUTCOME



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.


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)

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Display of Assessment Data


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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.


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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.


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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.


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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


26

Action Plan

1. Increase Computer and Software training 2. Improve Office Skills/Professionalism3. Improve Interpersonal Skills


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Action plan for Student-Learning or Service Outcomes


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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


29

2005-06 2006-07 2007-08 2008-0905

101520253035404550

34 32

45

24

Accounting Graduates /Academic Year

Academic Year

Graduates


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Cameron University School of Business Accounting Program CIP Code 520301 Program Code 305 Program Quality Improvement Report 2009-2010 1.

Documents

measures of learning

studentlearning goals

program code

broad foundations of

effective business decisions

outcomes plan

indirect measures of

service outcomes entry