Teaching and Learning Goals
The School of Accountancy (SOA) has an integrated undergraduate and graduate curriculum. The objective of the undergraduate accounting courses is to provide a sound technical accounting framework that prepares students for successful careers in accounting, business, and graduate school. The objective of the graduate-level courses is to build upon the technical accounting framework to instill professional skills, attitudes, and values. While additional technical content is introduced at the graduate level, these courses focus more on providing students with the ability to research, analyze, communicate, and apply new methods in a changing accounting environment. These learning goals are presented as overall department learning goals for an integrated program. The purpose of these learning goals is to provide for common objectives within the SOA and to assist the faculty with assurance of student learning and continuous improvement.
School of Accountancy Learning Goals
The SOA has identified three main categories for student learning: (1) business and accounting knowledge; (2) professional skills; (3) and values and attitudes. Within each of these three categories, key competencies have been identified and specific learning goals established.
Business and Accounting Knowledge
Students will demonstrate technical knowledge of the following areas:
- Professional standards, regulations, and
best practices relating to the recording, presentation, and verification
of accounting information.
- Roles of accountants in society in providing
and ensuring the integrity of financial and other information, including
the legal, ethical, and regulatory environment in the profession.
- Internal controls, security, key
business processes, and design and implementation of effective information
- The process of assessing risk and
providing assurance to users of financial and non-financial information.
- Tax policy and compliance for
individuals and enterprises.
- Global reporting environment.
- Business formation and regulatory
compliance for small businesses.
- Understanding of and
commitment to professional conduct.
Students will demonstrate basic professional skills in the following areas:
- Oral and written communication in the
context and language of accounting and business.
- Develop, record, analyze, validate,
communicate, and make professional judgments relative to financial and
other types of information.
- Use of information technology to: (1) support
business processes and
controls, (2) develop and interpret information, and (3) ensure financial reporting
- Ability to work productively as a member
or leader of a team.
- Ability to use resources such as
professional standards, regulations, and other financial data to research accounting-related
issues and apply their findings to various decision settings.
Values and Attitudes
Students will demonstrate dedication to the following professional values and attitudes needed for success in the accounting profession:
- Value-based reasoning techniques under
conditions of uncertainty to enhance personal objectivity, integrity, and
- Motivation and commitment to continue
learning throughout life to maintain professional knowledge and skills.
- Appreciation of diverse world-views
resulting from a variety of geographical and cultural experiences.