Alabama State University
Detailed Assessment Report
As of: 3/05/2013 11:23 AM EST
2011-2012 Accountancy M Acc
(Includes those Action Plans with Budget Amounts marked One-Time, Recurring, No Request.)
Mission / Purpose
The mission of the Department of Accounting and Finance supports the ASU and COBA missions by providing quality technologically enriched undergraduate accounting/finance education and a Master of Accountancy degree program to students including ethics, opportunities for faculty development, and service and support to the accounting/finance professionals in the broader business community.
Goals
G 1:The Goal of the MAcc program
The goal of the MAcc program is to prepare baccalaureate degree students for professional careers in public accounting and management accounting in business and government or to pursue terminal degrees.
Student Learning Outcomes/Objectives, with Any Associations and
Related Measures, Targets, Findings, and Action Plans
SLO 1:Outcome 1
Each student will be able demonstrate a knowledge of Auditing theory and concepts with an integration of auditing methodology and CPA practice.
Relevant Associations:
Strategic Plan Associations:
Alabama State University
2 To ensure the academic integrity of the University.
6 To ensure that the University responds to all of its constituents.
7 To improve programs and services that will contribute to the development of wholesome student life
Related Measures:
M 1:Assessment for outcome #1
Intended Educational (Student) Learning Outcome #1 (repeated from Linkage Page): Outcome #1: Applications Software- Each student will be able demonstrate a knowledge of auditing theory and concepts with an integration of auditing
methodology and CPA practice. How many Means of Assessment are proposed for this Outcome? _ 1 _ First Means of Assessment for Outcome #1: 1.1-1. State Means of Assessment and Describe Data Collection Plan: All students enrolled in ACT 514- Advanced Auditing were required simulated CPA exams using the Gleim CPA Review test resources. Each student was required to obtain a score of 70% or higher on at least one exam. Students will be able to perform audit procedures and evaluate evidence. Students will also evaluate audit findings, communications and reporting. Finally, students will demonstrate a knowledge of professional
responsibilities. 1.1-2. Define Criteria for Success: After data collection, at the end of the Assessment Period, you will complete blocks 1.1-3 and 1.1-4. 1.1-3.
Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: All the twenty-two students enrolled in ACT 514 obtained the 70% passing score on at least one of the simulated CPA exams.. 1.1-4. Describe How Assessment Results Were Used to Improve Instructional Program: The results were used to increase the number of CPA exams per student by 2 exams. Second Means of Assessment for Outcome #1: 1.2-1. State Means of Assessment and Describe Data Collection Plan: 1.2-2. Define Criteria for Success: After data collection, at the end of the Assessment Period, you will complete blocks 1.2-3 and 1.2-4. 1.2-3. Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: 1.2-4. Describe How Assessment Results Were Used to Improve Instructional Program:. You may add more Means of Assessment by copying blocks 1.2.1- through 1.2-4. . Master of Accountancy - SACS - Spring 2011 First Means of Assessment for Outcome #1: ACT 414.01S Ch 1-8 ACT 414.01S Final Question Percent Action Question Percent Action 1 82 Strength 1 100 Strength 2 64 Opportunity for Improvement 2 90 Strength 3 73 Meet
Expectation 3 95 Strength 4 55 Opportunity for Improvement 4 100 Strength 5 55 Opportunity for Improvement 5 95 Strength 6 55 Opportunity for Improvement 6 35 Opportunity for Improvement 7 82 Strength 7 85 Meet Expectations 8 55
Opportunity for Improvement 8 75 Opportunity for Improvement 9 64 Opportunity for Improvement 9 95 Strength 10 73 Meet Expectation 10 100 Strength 11 82 Strength 11 95 Strength 12 64 Opportunity for Improvement 12 100 Strength 13 45 Opportunity for Improvement 13 35 Opportunity for Improvement 14 82 Strength 14 95 Strength 15 55 Opportunity for Improvement 15 95 Strength 16 73 Meets Expectation 16 100 Strength 17 73 Meets Expectation 17 80 Meet Expectation 18 91 Strength 18 45 Opportunity for Improvement 19 64 Opportunity for
Improvement 19 40 Opportunity for Improvement 20 55 Opportunity for
Improvement 20 85 Meets Expectation 21 64 Opportunity for Improvement 21 85 Meet Expectation 22 55 Opportunity for Improvement 22 90 Meet Expectation 23 55 Opportunity for Improvement 24 45 Opportunity for Improvement 25 64 Opportunity for Improvement 26 76 Meet Expectation To improve the student's performance in this class, tutorials will be offered each semester. In addition, test taking skills will be incorporated into the course to better prepare the students to take and pass standardize exams. Additional resource materials related to the subject matter will also be required reading to assist students with interpretations of the more difficult topics in the main textbook. >80 Strength Final >80 Strength 70 - 80 Meets Expectation 70 - 80 Meets Expectation <70 Opportunity for Improvement <70 Opportunity for Improvement Gross Summary 2010-2011 Strength Meets Expectation Opportunity for Improvement Total Exam 1 5 5 16 26 Final Exam 12 5 5 22 Totals 17 10 21 48 Percent 35.4% 20.8% 43.8% 100.0% Source of Evidence: Performance (recital, exhibit, science project)
Target:
The achievement target was that at least 70% of the class achieve a 70% passing score on at least one of the simulated CPA exams.
Findings (2011-2012) - Target: Met
First Means of Assessment for Outcome #1: 1.1-1. State Means of Assessment and Describe Data Collection Plan: All students enrolled in ACT 514- Advanced Auditing were required simulated CPA exams using the Gleim CPA Review test resources. Each student was required to obtain a score of 70% or higher on at least one exam. Students will be able to perform audit procedures and evaluate evidence. Students will also evaluate audit findings, communications and reporting. Finally, students will demonstrate a knowledge of
professional responsibilities. 1.1-2. Define Criteria for Success: After data collection, at the end of the Assessment Period, you will complete blocks 1.1-3 and 1.1-4. 1.1-3. Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: All the twenty-two students enrolled in ACT 514 obtained the 70% passing score on at least one of the simulated CPA exams.. 1.1-4. Describe How Assessment Results Were Used to Improve Instructional Program: The results were used to increase the number of CPA exams per student by 2 exams. Second Means of Assessment for Outcome #1: 1.2-1. State Means of Assessment and Describe Data Collection Plan: 1.2-2. Define Criteria for Success: After data collection, at the end of the Assessment Period, you will complete blocks 3 and 1.2-4. 1.2-3. Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: 1.2-4. Describe How Assessment Results Were Used to Improve Instructional
Program:. You may add more Means of Assessment by copying blocks 1.2.1- through 1.2-4. . Master of Accountancy - SACS - Spring 2012 First Means of Assessment for Outcome #1: ACT 514.01S Pre-Test ACT 514.01S Post-test Question Percent Action Question Percent Action 1 0 Opportunity for Improvement 1 100 Strength 2 38 Opportunity for Improvement 2 88 Strength 3 38 Opportunity for Improvement 3 88 Strength 4 13 Opportunity for
Improvement 4 100 Strength 5 25 Opportunity for Improvement 5 100 Strength 6 50 Opportunity for Improvement 6 100 Strength 7 13 Opportunity for Improvement 7 0 Opportunity for Improvement 8 25 Opportunity for Improvement 8 25 Opportunity for Improvement 9 25 Opportunity for Improvement 9 63 Opportunity for Improvement 10 75 Meet Expectation 10 50 Opportunity for Improvement 11 0 Opportunity for Improvement 11 100 Strength 12 75 Meet Expectation 12 100 Strength 13 38 Opportunity for Improvement 13 88 Strength 14 88 Strength 14 100 Strength 15 25 Opportunity for Improvement 15 100 Strength 16 25 Opportunity for Improvement 16 100 Strength 17 38 Opportunity for
Improvement 17 88 Strength 18 0 Opportunity for Improvement 18 100 Strength 19 13 Opportunity for Improvement 19 100 Strength 20 13 Opportunity for Improvement 20 63 Opportunity for Improvement 21 88 Strength 22 100 Strength 23 100 Strength 24 88 Strength 25 25 Opportunity for Improvement 26 100 Strength 27 100 Strength 28 100 Strength 29 50 Opportunity for Improvement 30 63 Opportunity for Improvement To improve the student's performance in this class, tutorials will be offered each semester. In addition, test taking skills will be incorporated into the course to better prepare the students to take and pass standardize exams. Additional resource materials related to the subject matter will also be required reading to assist students with interpretations of the more difficult topics in the main textbook. >80 Strength Final >80 Strength 70 - 80 Meets Expectation 70 - 80 Meets Expectation <70 Opportunity for Improvement <70 Opportunity for Improvement Gross Summary 2011-2012 Strength Meets Expectation Opportunity for Improvement Total Pre-test 1 2 17 20 Post-Pre-test 22 0 8 30 Totals 23 2 25 50 Percent 46% 4% 50% 100.0% Total
SLO 2:Outcome 2
Students will be able to analyze the typical planning and control systems including budgeting and responsibility accounting, understand cost behavior and alternative cost, and identify and use relevant information in the decision-making process including capital expenditures, break-even analysis, pricing and investment centers.
Relevant Associations:
Strategic Plan Associations:
Alabama State University
2 To ensure the academic integrity of the University.
6 To ensure that the University responds to all of its constituents. Related Measures:
Intended Educational (Student) Learning Outcome #2 (repeated from Linkage Page): Outcome #2: How many Means of Assessment are proposed for this Outcome? _ 1 _ First Means of Assessment for Outcome #2: 2.1-1. State Means of Assessment and Describe Data Collection Plan: Students will be able to analyze the typical planning and control systems including budgeting and responsibility accounting, understand cost behavior and alternative cost, and identify and use relevant information in the decision-making process including capital expenditures, break-even analysis, pricing and investment centers. 2.1-2. Define Criteria for Success: An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. At least 70% of the students will achieve a score of 70 or higher. After data collection, at the end of the Assessment Period, you will complete blocks 2.1-3 and 2.1-4. 2.1-3. Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: The percentage earned by all students on each exam question was compiled.
Questions were placed in three categories: 90% or more = Strength, 80% - 90% = Expectation and less than 80% = Opportunity for Improvement. More than half of the students were in the Strength category. 2.1-4. Describe How Assessment Results Were Used to Improve Instructional Program: The percentages of students in the three categories (2010-2011) are Strength 69.0%, Meets Expectation 14.3% and Opportunity for Improvement 16.7%. The performance level indicated strength in this area. The results were used to increase the rigor in the test questions. Master of Accountancy - SACS - Spring 2011 First Means of Assessment for Outcome #2: ACT 526.01.09S Ch 5-9 ACT 526.01.09S Ch 10-13 Question Percent Action Question Percent Action 1 100 Strength 1 36 Opportunity for Improvement 2 95 Strength 2 55 Opportunity for Improvement 3 95 Strength 3 100 Strength 4 100 Strength 4 68 Opportunity for Improvement 5 95 Strength 5 68 Opportunity for Improvement 6 86 Meets Expectation 6 81 Meets Expectation 7 95 Strength 7 100 Strength 8 91 Strength 8 64 Opportunity for Improvement 9 86 Meet Expectation 9 100 Strength 10 91 Strength 10 95 Strength 11 100 Strength 11 100 Strength 12 95 Strength 12 95 Strength 13 59 Opportunity for Improvement 13 100 Strength 14 100 Strength 14 100 Strength 15 100 Strength 15 100
Strength 16 95 Strength 16 100 Strength 17 91 Strength 17 100 Strength 18 86 Meets Expectation 18 100 Strength 19 91 Strength 19 95 Strength 20 100 Strength 20 81 Meets Expectation Essay 64 Opportunity for Improvement Essay 86 Meets Expectation >90 Strength 80 - 90 Meets Expectation <80 Opportunity for Improvement Gross Summary - 2010-11 Strength Meets Expectation Opportunity for Improvement Total Exam 3 16 3 2 21 Final Exam 13 3 5 21 Totals 29 6 7 42 Percent 69.0% 14.3% 16.7% 100.0%
Source of Evidence: Performance (recital, exhibit, science project) Target:
At least 70% of the students will achieve a passing score of 70 or higher on each exam question.
Findings (2011-2012) - Target: Met
First Means of Assessment for Outcome #2: 2.1-1. State Means of Assessment and Describe Data Collection Plan: Students will be able to analyze the typical planning and control systems including budgeting and responsibility accounting, understand cost behavior and alternative cost, and identify and use relevant information in the decision-making
process including capital expenditures, break-even analysis, pricing and investment centers. 2.1-2. Define Criteria for Success: An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. After data collection, at the end of the Assessment Period, you will complete blocks 2.1-3 and 2.1-4. 2.1-3. Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: The percentage
earned by all students on each exam question was compiled. Questions were placed in three categories: 90% or more = Strength, 80% - 90% = Expectation and less than 80% = Opportunity for Improvement. More than half of the students were in the Strength category. 2.1-4. Describe How Assessment Results Were Used to Improve Instructional Program: The percentages of students in the three categories (2011-2012) are Strength 51%, Meets Expectation 5% and Opportunity for Improvement 44%. The performance level indicated strength in this area. The results were used to increase the rigor in the test questions. Master of Accountancy - SACS - Spring 2012 First Means of Assessment for Outcome #2: ACT 526.01.09S PreTest ACT 526.01.09S Post-test Question Percent Action Question Percent Action 1 88 Strength 1 100 Strength 2 100 Strength 2 100 Strength 3 100 Strength 3 100 Strength 4 100 Strength 4 100 Strength 5 13 Opportunity for Improvement 5 100
Strength 6 100 Strength 6 100 Strength 7 100 Strength 7 100 Strength 8 100 Strength 8 100 Strength 9 100 Strength 9 100 Strength 10 100 Strength 10 100 Strength 11 63 Opportunity for Improvement 11 100 Strength 12 75 Meets Expectation 12 67 Opportunity for
Improvement 13 88 Strength 13 50 Opportunity for Improvement 14 88 Strength 14 17 Opportunity for Improvement 15 88 Strength 15 50 Opportunity for Improvement 16 50 Opportunity for Improvement 17 88 Strength 18 100 Strength 19 100 Strength 20 100 Strength 21 63 Opportunity for Improvement 22 38 Opportunity for Improvement 23 13 Opportunity for Improvement 24 75 Meets Expectation 25 38 Opportunity for Improvement 26 100 Strength 27 63 Opportunity for Improvement 28 25 Opportunity for Improvement 29 50 Opportunity for Improvement 30 50 Opportunity for Improvement 31 63 Opportunity for Improvement 32 0 Opportunity for Improvement 33 25 Opportunity for Improvement 34 75 Meets Expectation 35 50 Opportunity for Improvement 36 13 Opportunity for Improvement 37 50 Opportunity for Improvement 38 25 Opportunity for Improvement 39 63 Opportunity for Improvement 40 25 Opportunity for Improvement >90 Strength 80 - 90 Meets Expectation <80 Opportunity for Improvement Gross Summary - 2010-11 Strength Meets Expectation Opportunity for Improvement Total Exam 3 17 3 20 40 Final Exam 11 0 4 15 Totals 28 3 24 55 Percent 51% 5% 44% 100.0% Total
SLO 3:Outcome #3
Each student will be able to recognize the relationship between the AIS and the
organization's business processes. Each student will also be able to recognize how the information system supports the management function.
Related Measures:
M 3:Outcome #3
All students enrolled in ACT 516- Advanced Accounting Information System were required to take simulated CPA exams using the Gleim CPA Review test
resources. Each student was required to obtain a score of 70% or higher on at least one exam. Students will be able to describe the relationship of the
organization value chain and an enterprise system. Students will also understand the major approaches used to transfer electronic data during business event processing.
Source of Evidence: Faculty pre-test / post-test of knowledge mastery Target:
An exam over each subject area will be analyzed question by question to determine the degree of understanding by students.
Findings (2011-2012) - Target: Met
First Means of Assessment for Outcome #3: ACT 516.01S Pre-Test ACT 516.01S Post-Test Question Percent Action Question Percent Action 1 71 Meet Expectation 1 100 Strength 2 71 Meet Expectation 2 100 Strength 3 71 Meet Expectation 3 80 Meet Expectations 4 100
Strength 4 80 Meet Expectations 5 57 Opportunity for Improvement 5 100 Strength 6 100 Strength 6 100 Strength 7 29 Opportunity for Improvement 7 80 Meet Expectations 8 86 Strength 8 100 Strength 9 57 Opportunity for Improvement 9 100 Strength 10 14 Opportunity for Improvement 10 100 Strength 11 2 Opportunity for Improvement 11 100 Strength 12 14 Opportunity for Improvement 12 100 Strength 13 100 Strength 13 88 Strength 14 71 Meet Expectation 14 100 Strength 15 86 Strength 15 100 Strength 16 100 Strength 16 100 Strength 17 57 Opportunity for Improvement 17 100 Strength 18 86 Strength 18 100 Strength 19 100 Strength 19 80 Meet Expectations 20 57 Opportunity for Improvement 20 100 Strength 21 86 Strength 21 20 Opportunity for Improvement 22 100 Strength 22 100 Strength 23 0 Opportunity for Improvement 23 100 Strength 24 100 Strength 24 100 Strength 25 100 Strength 25 100 Strength 26 29 Opportunity for Improvement 26 100 Strength 27 86 Strength 27 100 Strength 28 43 Opportunity for Improvement 28 100 Strength 29 100 Strength 29 100 Strength 30 43 Opportunity for Improvement 30 80 Meet Expectations To improve the student's performance in this class, tutorials will be offered each semester. In addition, test taking skills will be incorporated into the course to better prepare the students to take and pass standardize exams. Additional resource materials related to the subject matter will also be required reading to assist students with
interpretations of the more difficult topics in the main textbook. >80 Strength Final >80 Strength 70 - 80 Meets Expectation 70 - 80 Meets Expectation <70 Opportunity for
Improvement <70 Opportunity for Improvement Gross Summary 2011-2012 Strength Meets Expectation Opportunity for Improvement Total Pretest 14 4 12 30 Final Exam 24 5 1 30 Totals 38 9 13 60 Percent 63.3% 15% 21.7% 100.0% Total
SLO 4:Outcome #4
Each student will be able to understand the specific types of funds in each fund category and the different uses of each fund type in each category and explain the financial reporting requirements for a government's basic financial statements and its comprehensive annual financial report.
Related Measures:
M 4:Outcome #4
: An exam over each subject area will be analyzed question by question to determine the degree of understanding by students.
Source of Evidence: Faculty pre-test / post-test of knowledge mastery Target:
An exam over each subject area will be analyzed question by question to determine the degree of understanding by students.
Findings (2011-2012) - Target: Met
ASSESSMENT PLAN / REPORT: OUTCOME #4 FOR MASTER OF ACCOUNTANCY Graduate (Instructional Degree Program) (Degree Level) September 2011 - August 2012 (Assessment Period Covered) Intended Educational (Student) Learning Outcome #4 (repeated from Linkage Page): Outcome #2: Each student will be able to understand the specific types of funds in each fund category and the different uses of each fund type in each category and explain the financial reporting requirements for a government's basic financial statements and its comprehensive annual financial report. How many Means of Assessment are proposed for this Outcome? _ 1 _ First Means of Assessment for Outcome #4: 4.1-1. State Means of Assessment and Describe Data Collection Plan: All students enrolled in ACT 532- Advanced Fund Accounting were required to take simulated CPA exams using the Gleim CPA Review test resources. Each student was required to obtain a score of 70% or higher on at least one exam. Students will be able to analyze the effects of transactions on the proprietary fund and governmental fund categories and on the General Capital Assets
and General Long-Term Liabilities accounts. 4.1-2. Define Criteria for Success: An exam over each subject area will be analyzed question by question to determine the degree of understanding by students. After data collection, at the end of the Assessment Period, you will complete blocks 4.1-3 and 4.1-4. 4.1-3. Describe Data Collected, Data Analysis, and Whether Criteria for Success Were Met: The percentage earned by all students on each exam question was compiled. Questions were placed in three categories: 90% or more = Strength, 80% - 90% = Expectation and less than 80% = Opportunity for Improvement. More than half of the students were in the Strength category. 4.1-4. Describe How Assessment Results Were Used to Improve Instructional Program: The percentages of students in the three categories (2011-2012) are Strength 72%, Meets Expectation 9% and Opportunity for Improvement 19%. The performance level indicated strength in this area. The results were used to increase the rigor in the test questions. Master of Accountancy - SACS - Spring 2012 First Means of Assessment for Outcome #4: ACT 532.01.09S Pre-Test ACT
532.01.09S Post-Test Question Percent Action Question Percent Action 1 56 Opportunity for Improvement 1 100 Strength 2 22 Opportunity for Improvement 2 71 Meet Expectations 3 33 Opportunity for Improvement 3 100 Strength 4 56 Opportunity for Improvement 4 42
Opportunity for Improvement 5 89 Strength 5 86 Strength 6 11 Opportunity for Improvement 6 86 Strength 7 56 Opportunity for Improvement 7 57 Opportunity for Improvement 8 22 Opportunity for Improvement 8 57 Opportunity for Improvement 9 56 Opportunity for Improvement 9 100 Strength 10 11 Opportunity for Improvement 10 42 Opportunity or Improvement 11 78 Meet Expectations 11 71 Meet Expectations 12 11 Opportunity for Improvement 12 100 Strength 13 44 Opportunity for Improvement 13 100 Strength 14 22 Opportunity for Improvement 14 100 Strength 15 33 Opportunity for Improvement 15 100 Strength 16 22 Opportunity for Improvement 16 100 Strength 17 100 Strength 18 100 Strength 19 100 Strength 20 100 Strength 21 71 Meet Expectations 22 57 Opportunity for Improvement 23 57 Opportunity for Improvement 24 29 Opportunity for Improvement 25 86 Strength 26 42 Opportunity for Improvement 27 86 Strength 28 86 Strength 29 100 Strength 30 100 Strength >90 Strength 80 - 90 Meets Expectation <80 Opportunity for Improvement Gross Summary - 2011-12 Strength Meets Expectation Opportunity for Improvement Total Exam 3 14 1 1 16 Exam III 19 3 8 30 Totals 33 4 9 46 Percent 71.7% 8.7% 19.6% 100.0% Total
