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:

  1. Professional standards, regulations, and best practices relating to the recording, presentation, and verification of accounting information.
  2. 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.
  3. Internal controls, security, key business processes, and design and implementation of effective information management solutions.
  4. The process of assessing risk and providing assurance to users of financial and non-financial information.
  5. Tax policy and compliance for individuals and enterprises.
  6. Global reporting environment.
  7. Business formation and regulatory compliance for small businesses.
  8. Understanding of and commitment to professional conduct.

Professional Skills

Students will demonstrate basic professional skills in the following areas:

  1. Oral and written communication in the context and language of accounting and business.
  2. Develop, record, analyze, validate, communicate, and make professional judgments relative to financial and other types of information.
  3. Use of information technology to: (1) support business processes and controls, (2) develop and interpret information, and (3) ensure financial reporting integrity.
  4. Ability to work productively as a member or leader of a team.
  5. 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:

  1. Value-based reasoning techniques under conditions of uncertainty to enhance personal objectivity, integrity, and ethical conduct.
  2. Motivation and commitment to continue learning throughout life to maintain professional knowledge and skills.
  3. Appreciation of diverse world-views resulting from a variety of geographical and cultural experiences.