of 15 semester weeks)
VI. D. BBA “Program Assessment”
The details of our Program Assessment process and results are provided in Section VIII.
SACS AOL Report – Spring 2006 – Department of Accounting – 99
VI. E. Extra Assessments Performed by the Department of Accounting
As discussed in previous sections, the Coles College is implementing its AOL assessment process in phases, starting with the BBA Core courses which are taken by all business majors. Within the set of Core courses, there is also a phased startup, as discussed in Section V. The BBA in Accounting, as well as the Master of Accounting program, have separate Accounting Program accreditation from AACSB.
Therefore, the Department of Accounting AOL Committee decided to voluntarily begin course-embedded assessments in some of our Upper Division Accounting courses ahead of the Coles College plan.
Four courses were assessed in Spring 2005:
ACCT 3300 – Accounting Information Systems
ACCT 4050 – Intermediate Financial Accounting II
ACCT 4150 – Auditing & Assurance
ACCT 4600 – Governmental & Not-for-Profit Accounting
ACCT 3300 and ACCT 4050 are currently required courses for the Accounting Major, and ACCT 4150 and ACCT 4600 are electives. ACCT 4050 has only been in existence since Fall 2004, and therefore, is only a requirement for students who matriculated at KSU in Fall 2004 or later. The majority of the
students enrolled in this course in the Spring 2005 semester when the assessments took place were using it as an elective.
Exhibits VI-13 through VI-16 present the results of these AOL assessment activities. The action plans of the course instructors and the Department are discussed in Section VII.
SACS AOL Report – Spring 2006 – Department of Accounting – 100
Exhibit VI-13: ACCT 3300 – Accounting Information Systems – Assessment Results – Spring 2005 Assessments performed in 1 of 2 sections – Section 1.
Section 1 – TR 3:30 p.m. – Full-time faculty member
Total original enrollment in this section = 40 (53% of original enrollment in all sections).
Participants in assessments ranged from 37 to 36 because of drops and absences.
Goals Learning Objectives
Course Alignment / Course Mapping Performance (% of students expected to
meet or exceed expectations) 1.0 Critical Thinking
Business majors will think critically, identify problems, research and analyze solutions and make decisions regarding business activities. (knowledge
& skill)
1.3 Evaluate data in order to compare and contrast alternatives to reach a defensible solution. (skill)
ACCT 3300 – Given a specific case, students compare software packages, select the package which best suits the situation, and justify their selection.
Exam question. 80% 70% 89%
2.0 Ethics
Business majors will recognize, analyze and choose resolutions to ethical problems explicit or implicit in decision-making.
(attitude, knowledge &
skill)
2.2 Analyze and compare resolutions to ethical issues encountered in a business environment.
(attitude & skill)
ACCT 3300 – Students determine the best internal control procedure to resolve problems given ethical violations.
Exam question. 70% 70% 75%
SACS AOL Report – Spring 2006 – Department of Accounting – 101
Goals Learning Objectives
Course Alignment / Course Mapping
Briefly Describe Assessment
Vehicles
Benchmarks –
“Grading” of Vehicles
Benchmark – Prediction of Performance (% of students expected to
meet or exceed expectations)
Actual Performance
(% meet or exceed expectations) 3.0 Interaction
Business majors will demonstrate
professional behavior through the effective use of collaboration, leadership and communication skills.
(attitude, knowledge &
skill)
3.4 Effectively communicate information to individuals with diverse
backgrounds.
(attitude & skill)
ACCT 3300 – Students write a business memo to a small business owner.
Written memo. 70% 70% 72%
6.0 Technology Business majors will identify opportunities to leverage technology in decision-making and can use technology for personal productivity (knowledge & skill)
6.1 Identify and operate appropriate computer software for analysis and data presentation.
(knowledge & skill)
ACCT 3300 – Students complete a project using accounting transaction processing software.
Individual project. 70% 60% 75%
SACS AOL Report – Spring 2006 – Department of Accounting – 102
Exhibit VI-14: ACCT 4050 – Intermediate Financial Accounting II – Assessment Results – Spring 2005 Assessments performed in 2 of 2 sections.
Section 1 – TR 2:00 p.m.
Section 2 – TR 5:00 p.m.
Both sections taught by the same full-time faculty member.
Total original enrollment = 64
Participants in assessments ranged from 57 to 53 because of drops and absences.
Goals Learning
Objectives Course Alignment /
Course Mapping Briefly Describe Assessment
Vehicles
Benchmarks –
“Grading” of Vehicles
Benchmark – Prediction of Performance (% of students expected to
meet or exceed expectations)
Actual Performance
(% meet or exceed expectations) 1.0 Critical Thinking
Business majors will think critically, identify problems, research and analyze solutions and make decisions regarding business activities. (knowledge
& skill)
1.3 Evaluate data in order to compare and contrast alternatives to reach a defensible solution. (skill)
ACCT 4050 – Students evaluate business scenarios to determine appropriate accounting treatments.
Quiz/exam question on classification of security investments.
70% 50% Sec. 1 – 77%
Sec. 2 – 83%
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Goals Learning
Objectives Course Alignment /
Course Mapping Briefly Describe Assessment
Vehicles
Benchmarks –
“Grading” of Vehicles
Benchmark – Prediction of Performance (% of students expected to
meet or exceed expectations)
Actual Performance
(% meet or exceed expectations) 6.1 Identify and
operate appropriate computer software for analysis and data presentation.
(knowledge & skill)
ACCT 4050 – Students use spreadsheet software to complete class assignment.
Team project – part requires use of Excel for ratio analysis.
70% 70% Sec. 1 – 100%
Sec. 2 – 94%
6.0 Technology Business majors will identify opportunities to leverage technology in decision-making and can use technology for personal productivity
(knowledge & skill) 6.2 Effectively use technology to improve personal productivity. (skill)
ACCT 4050 – Students use the internet to gather information.
Team project – part requires students to obtain industry average information using the internet.
70% 70% Sec. 1 – 69%
Sec. 2 – 61%
SACS AOL Report – Spring 2006 – Department of Accounting – 104
Exhibit VI-15: ACCT 4150 – Auditing & Assurance – Assessment Results – Spring 2005 Assessments performed in 2 of 2 sections.
Section 1 – MW 12:30 p.m.
Section 2 – MW 5:00 p.m.
Both sections taught by the same full-time faculty member.
Total original enrollment = 36 Participants in assessments = 36
Goals Learning
Objectives Course Alignment /
Course Mapping Briefly Describe Assessment
Vehicles
Benchmarks –
“Grading” of Vehicles
Benchmark – Prediction of Performance (% of students expected to
meet or exceed expectations)
Actual Performance
(% meet or exceed expectations) 2.1 Explain the
appropriate code of ethics that applies to a discipline in a business situation.
(knowledge)
ACCT 4150 – Students explain the ethical and legal duties of CPAs.
Exam questions. 80% 70% Sec. 1 – 15%
Sec. 2 – 21%
2.0 Ethics
Business majors will recognize, analyze and choose resolutions to ethical problems explicit or implicit in decision-making.
(attitude, knowledge &
skill) 2.2 Analyze and
compare resolutions to ethical issues encountered in a business environment.
(attitude & skill)
ACCT 4150 – Students analyze ethical/legal situations.
Homework
problems. 80% 80% Sec. 1 – 61%
Sec. 2 – 91%
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Goals Learning Objectives
Course Alignment / Course Mapping
Briefly Describe Assessment
Vehicles
Benchmarks –
“Grading” of Vehicles
Benchmark – Prediction of Performance (% of students expected to
meet or exceed expectations)
Actual Performance
(% meet or exceed expectations) 7.1.0 Accounting
Business majors will prepare and
effectively use accounting information and reports, and understand the importance of and threats to quality information.
(knowledge & skill)
7.1.2 Make decisions about how to properly account for an item and/or use accounting information and reports.
(knowledge &
skill)
ACCT 4150 – Students form conclusions based on audit evidence.
Project. 80% 80% Sec. 1 – 46%
Sec. 2 – 91%
SACS AOL Report – Spring 2006 – Department of Accounting – 106
Exhibit VI-16: ACCT 4600 – Governmental & Not-for-Profit Accounting – Assessment Results – Spring 2005 Assessments performed in 1 of 1 sections.
Section 1 – W 6:30 p.m. – Full-time faculty member Total original enrollment = 30
Participants in assessments = 29 because of drops and absences.
Goals Learning Objectives
Course Alignment / Course Mapping
Briefly Describe Assessment
Vehicles
Benchmarks –
“Grading” of Vehicles
Benchmark – Prediction of Performance (% of students expected to
meet or exceed expectations)
Actual Performance
(% meet or exceed expectations) 1.0 Critical Thinking
Business majors will think critically, identify problems, research and analyze solutions and make decisions regarding business activities. (knowledge
& skill)
1.2 Locate and apply appropriate research tools and databases to generate alternative solutions.
(knowledge & skill)
ACCT 4600 – Students locate and retrieve public information on
governmental and professional entities.
Web search and
ratio calculations. 80% 80% 79%
SACS AOL Report – Spring 2006 – Department of Accounting – 107
Goals Learning Objectives
Course Alignment / Course Mapping Performance (% of students expected to
meet or exceed expectations) 4.1 Describe the
external forces (e.g.
legal/regulatory,
ACCT 4600 – Students describe the implications of local, state, federal and not-for-profit accounting standards and their application in business situations.
Exam questions. 80% 70% 58%
4.0 Perspectives Business majors will identify, interpret and analyze the impact that legal, global, industry and customer environments have on business decisions.
(attitude, knowledge &
skill)
4.2 Analyze the impact of external forces on business operations. (skill)
ACCT 4600 – Students compare various business entities with respect to local, state, federal and not-for-profit accounting standards.
Exam questions. 80% 70% 93%
7.1.0 Accounting Business majors will prepare and effectively use accounting information and reports, and understand the importance of and threats to quality information.
(knowledge & skill)
7.1.3 Prepare
ACCT 4600 – Students prepare the basic governmental accounting statements.
Take-home exam. 80% 70% 79%
SACS AOL Report – Spring 2006 – Department of Accounting – 108
VI. F. Summary of Results for Extra Assessments Performed by the Department of