Program Objective

Expected Outcome

Assessment Method

1

Provide the technical and analytical  accounting knowledge and skills needed to become a professional in accounting and to pursue a fifth (graduate) year of professional study.

To reflect changes in business and the practice of accounting, the following will be modified, as appropriate, to develop students’ capabilities:

1. Mix of required and elective courses
2. Objectives of each course
3. Pedagogical approach to each course

Evaluation of evidence such as changes in business organizations and business processes, reception of graduates by employers, graduates’ performance in SOA’s master’s programs, enrollment trends, and student and graduate satisfaction with the program.

Learning Outcome Objective

Expected Outcome

Assessment Method

1

That students in Acct 2101-2102 develop rudimentary accounting skills for solving business problems, individually and collaboratively with technology tools, including:

1. Evaluating business projects,
2. Predicting and reporting operating results,
3. Managing business risks,
4. Analyzing information needed for financing and investing decisions, and
5. Communicating recommendations to stakeholders.

1. Identification of specific learning objectives for which increased learning should be sought.
2. A set of opportunities for revising the courses to enable 1) increased student learning or 2) equivalent learning with less resource investment.

1.        Cross-sectional (native vs. transfer students) and time-series (pre-and post-principles as critical thinking) analysis of student performance in downstream courses.

2.        Examination of learning experiences in Acct 2101 and Acct 2102 to identify possibilities for revising them to enable greater or different learning.

2

That students in Acct 4010:

1. Learn to document, critique, and develop financial and non-financial performance measures in response to specific organizational demands for information about performance and
2. Develop elementary skills for designing systems for capturing, organizing, and accessing information for performance measurement.
3. Communicate effectively in writing to advise clients and other interested parties about accounting matters. Approved December 2003

1. Identification of specific learning objectives for which increased learning should be sought.
2. A set of opportunities for revising the courses to enable 1) increased student learning or 2) equivalent learning with less resource investment.

1.        Evaluation of high and low performance work by individual students or student groups in Acct 4010.

2.        Examination of learning experiences in Acct 4010 to identify possibilities for revising them to enable greater or different learning.

3

That students in Acct 4110 learn to:

1.        Prepare a complete financial reporting system for external parties consistent with professional standards and judgment.

2.        Apply accounting theory, professional standards and judgment to develop accounting methods for new situations.

3.        Make financing, investment and business decisions using financial accounting information.

1. Identification of specific learning objectives for which increased learning should be sought.
2. A set of opportunities for revising the courses to enable 1) increased student learning or 2) equivalent learning with less resource investment.

1.        Evaluation of high and low performance work by individual students or student groups in Acct 4110.

2.        Examination of learning experiences in Acct 4110 to identify possibilities for revising them to enable greater or different learning.

4

That students in Acct 4210 learn to:

1. Develop appropriate financial and non-financial performance measures for effective planning, evaluation and control of organizations' business processes.
2. Evaluate the appropriateness of alternative costing systems and methods by considering the unique context of specific product and service organizations.
3. Structure and model business problems to evaluate alternatives, conduct sensitivity analysis on assumptions, and analyze outcomes to determine causes of variances.

1. Identification of specific learning objectives for which increased learning should be sought.
2. A set of opportunities for revising the courses to enable 1) increased student learning or 2) equivalent learning with less resource investment.

1.        Evaluation of high and low performance work by individual students or student groups in Acct 4210.

2.        Examination of learning experiences in Acct 4210 to identify possibilities for revising them to enable greater or different learning.

5

That students in Acct 4310 learn to:

1.        Query databases to provide insights about business operations and performance.

2.        Design business processes and represent them with documentation tools.

3.        Design and implement well-structured databases to enable business processes.

4.        Evaluate internal control in information systems and design controls to mitigate risks associated with information systems.

1. Identification of specific learning objectives for which increased learning should be sought.
2. A set of opportunities for revising the courses to enable 1) increased student learning or 2) equivalent learning with less resource investment.

1.        Evaluation of high and low performance work by individual students or student groups in Acct 4310.

2.        Examination of learning experiences in Acct 4310 to identify possibilities for revising them to enable greater or different learning.

6

That students in Acct 4510 learn to:

1. Identify tax issues in unique fact patterns.
2. Select and apply appropriate tax laws to unique fact patterns.
3. Make investment decisions requiring knowledge of the tax law and its effect.

1. Identification of specific learning objectives for which increased learning should be sought.
2. A set of opportunities for revising the courses to enable 1) increased student learning or 2) equivalent learning with less resource investment.

1.        Evaluation of high and low performance work by individual students or student groups in Acct 4510.

2.        Examination of learning experiences in Acct 4510 to identify possibilities for revising them to enable greater or different learning.

7

That students in Acct 4610 learn to:

1.        Propose and develop assurance services to meet changing needs of organizations and their stakeholders.

2. Apply the opinion formulation process to specific attestation engagements, including performing procedures such as:
1. Developing and executing analytical procedures and tests of controls and
2. Clearly communicating the results of procedures performed as part of the opinion formulation process.
3. Identify and use appropriate electronic and other resources in accomplishing the first two objectives.

1. Identification of specific learning objectives for which increased learning should be sought
2. A set of opportunities for revising the courses to enable 1) increased student learning or 2) equivalent learning with less resource investment.

1.        Evaluation of high and low performance work by individual students or student groups in Acct 4610.

2.        Examination of learning experiences in Acct 4610 to identify possibilities for revising them to enable greater or different learning.