Mapping of Goals

The SOA Undergraduate and Graduate Curriculum Committees and the SOA faculty reviewed the coverage of the program learning goals across the core courses of the bachelor’s and master’s programs. Coverage was ranked as high (H), medium (M), or low (L). The result of this ranking for undergraduate core courses is presented in the Undergraduate Accounting Program Table. Corresponding data for graduate core courses are presented in the Master of Accounting Program Table. This analysis formed the basis for embedded assessment deployment. The courses for which a specific learning goal was ranked an "H" were candidates for embedded assessment activities for that learning goal. From this analysis, assessment assignments were made to specific courses for each learning goal. Generally, assessment of each goal occurs twice during each five-year period, however, more frequent assessments are made based upon amendments to the overall assessment plan and modification of learning goals.

The following mapping summarizes the specific goals and the courses in which assessment occurs.

Undergraduate Mapping

Knowledge 1: Each student will demonstrate the ability to apply professional knowledge of the development, measurement, valuation, recording, analysis, validation, interpretation, and communication of financial and other business information.

• ACCT3110 Intermediate Financial Accounting and Reporting I
• ACCT4200 Advanced Accounting

Knowledge 2: Each student will demonstrate the ability to apply professional knowledge of the roles of accountants in society providing and ensuring the integrity of financial and other information, and of the ethical and regulatory environment in the accounting profession.

• ACCT3110 Intermediate Financial Accounting and Reporting I
• ACCT4510 Auditing Principles and Techniques

Knowledge 3: Each student will demonstrate the ability to apply professional knowledge of internal controls and security.

• ACCT4500 Accounting Information Systems
• ACCT4510 Auditing Principles and Techniques

Knowledge 4: Each student will demonstrate the ability to apply professional knowledge of the risk assessment and assurance for financial and non-financial reporting.

• ACCT4510 Auditing Principles and Techniques

Knowledge 5: Each student will demonstrate the ability to apply professional knowledge of tax policy and compliance for individuals and enterprises.

• ACCT3410 Income Taxation I
• ACCT4410 Income Taxation II

Knowledge 6: Each student will demonstrate the ability to apply professional knowledge of analysis of key business processes, and design and implementation of effective information management solutions.

• ACCT4500 Accounting Information Systems

Knowledge 7: Each student will demonstrate the ability to apply professional knowledge of the global reporting environment.

• ACCT3110 Intermediate Fin. Accounting and Reporting I
• ACCT3310 Strategic Cost Management

Skills 1: Each student will demonstrate basic professional skills in the area of oral and written communication in the context and language of accounting and business.

• ACCT3310 Strategic Cost Management
• ACCT4510 Auditing Principles and Techniques

Skills 2: Each student will demonstrate basic professional skills in the use of information technology to support business processes, decision making, and to ensure the integrity of the financial reporting and tax processes.

• ACCT4410 Income Taxation II
• ACCT4500 Accounting Information Systems

Skills 3: Each student will demonstrate basic professional skills in the area of decision making, problem solving, and critical thinking.

• ACCT3110 Intermediate Financial Accounting and Reporting I
• ACCT3120 Intermediate Financial Accounting and Reporting II
• ACCT4200 Advanced Accounting
• ACCT4510 Auditing Principles and Techniques

Skills 4: Each student will demonstrate the ability to work productively as a member or leader of a team.

• ACCT3310 Strategic Cost Management
• ACCT4510 Auditing Principles and Techniques

Skills 5: Each student will demonstrate the ability to find and communicate answers to accounting and tax questions (issues) by searching the appropriate pronouncements, regulations, securities data, and periodicals.

• ACCT3410 Income Taxation I
• ACCT4200 Advanced Accounting

Values 1: Each student will demonstrate an awareness of value-based reasoning techniques to enhance personal objectivity, integrity, and ethical leadership.

• ACCT3310 Strategic Cost Management
• ACCT4510 Auditing Principles and Techniques

Values 2: Each student will develop the motivation and commitment to continue learning throughout their life.

• ACCT3410 Income Taxation I

Values 3: Each student will demonstrate an appreciation of diverse world-views resulting from a variety of geographical, cultural, and racial experiences.

• Assessment at Jon M. Huntsman School of Business level

Values 4: Each student will demonstrate knowledge of the expectations for professional conduct.

• ACCT4410 Income Taxation II
• ACCT4510 Auditing Principles and Techniques

Graduate Mapping

Knowledge 1: Each student will demonstrate mastery of professional knowledge in their understanding of the legal, ethical, and regulatory environment of business and the strategic role of accounting.

• ACCT 6510 Financial Auditing
• PFP 6560 Business Law and Professional Responsibilities

Knowledge 2: Each student will demonstrate mastery of professional knowledge in their understanding of the setup and regulatory compliance for small businesses, including startup companies.

• ACCT 6460 Tax Topics
• PFP 6560 Business Law and Professional Responsibilities

Skills 1: Each student will demonstrate mastery in professional skills that include the ability to research complex accounting-related issues and apply their findings in various decision settings.

• ACCT 6410 Tax Research and Procedures
• ACCT 6620 Financial Statement Analysis

Skills 2: Each student will demonstrate mastery in professional skills that include the ability to develop, measure, analyze, synthesize, validate, communicate, and make professional judgments relative to financial and other types of information in problem solving and decision making.

• ACCT 6200 Advanced Topics in Financial Reporting
• ACCT 6620 Financial Statement Analysis

Skills 3: Each student will demonstrate mastery in professional skills that include the ability to use oral and written communication in the context of accounting-related matters.

• ACCT 6310 Cost Management
• ACCT 6510 Financial Auditing

Skills 4: Each student will demonstrate mastery in professional skills that include the ability to effectively utilize information technology to support professional decision making.

• ACCT 6410 Tax Research and Procedures
• ACCT 6610 Accounting Theory and Research

Values 1: Students will demonstrate mastery of professional values and attitudes including the ability to make value-based judgments under conditions of uncertainty.

• ACCT 6460 Tax Topics

Values 2: Students will demonstrate mastery of professional values and attitudes including a commitment to continuous improvement and life-long learning to maintain professional knowledge and skills.

• ACCT 6250 International Accounting
• ACCT 6310 Cost Management

Values 3: Students will demonstrate mastery of professional values and attitudes and appreciation for global perspectives.

• ACCT 6250 International Accounting