Master of Accounting (MAcc)
Learning Goals and Objectives
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. MAcc learning objectives can be viewed by clicking on the learning goals listed below.
L1.1 Students will demonstrate the ability to apply professional standards, regulations, and best practices relating to the recording, presentation, and verification of accounting information.
L1.2 Students will demonstrate the ability to apply professional knowledge of the 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.
L1.3 Students will demonstrate the ability to apply professional knowledge of internal controls, security, key business processes, and the design and implementation of effective information management solutions.
L1.4 Students will demonstrate the ability to apply professional knowledge of the process of assessing risk and providing assurance to users of financial and non-financial information.
L1.5 Students will demonstrate the ability to apply professional knowledge of tax policy and compliance for individuals and enterprises.
L1.6 Students will demonstrate the ability to apply professional knowledge of the global reporting environment.
L1.7 Students will demonstrate the ability to apply professional knowledge of business formation and regulatory compliance for small businesses.
L1.8 Students will demonstrate the ability to apply professional knowledge and the understanding of and commitment to professional conduct.
L2.1 Students will demonstrate basic professional skills in the area of the oral and written communication in the context and language of accounting and business.
L2.2 Students will demonstrate the ability to develop, record, analyze, validate, communicate, and make professional judgments relative to financial and other types of information.
L2.3 Students will demonstrate basic professional skills in the use of information technology to: 1) support business processes and controls, 2) develop and interpret information, and 3) ensure financial reporting integrity.
L2.4 Students will demonstrate the ability to work productively as a member or leader of a team.
L2.5 Students will demonstrate the 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.
L3.1 Students will demonstrate an awareness of value-based reasoning techniques under conditions of uncertainty to enhance personal objectivity, integrity, and ethical conduct.
L3.2 Students will develop the motivation and commitment to continue learning throughout life to maintain professional knowledge and skills.
L3.3 Students will demonstrate an appreciation of diverse world-views resulting from a variety of geographical and cultural experiences.
The School of Accountancy Curriculum Committee and faculty reviewed the coverage of the program learning goals across courses for the accounting programs. Coverage is ranked as high (H), medium (M), or low (L). The result of this ranking is presented in the following table. This analysis forms the basis for embedded assessment deployment. The courses for which a specific learning goal is ranked an "H" are candidates for embedded assessment activities for that learning goal. From this analysis, assessment assignments are 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.
|Master of Accounting|
|L1: Students will demonstrate technical knowledge in the following areas|
|Course||Objective 1||Objective 2||Objective 3||Objective 4||Objective 5||Objective 6||Objective 7||Objective 8|
|(H) High focus in this course, (M) medium focus in this course, (L) low focus in this course.|
|Master of Accounting|
|L2: Students will demonstrate basic professional skills
in the following areas
|L3: Students will demonstrate dedication to the
following professional values and attitudes needed
for success in the accounting profession
|Course||Objective 1||Objective 2||Objective 3||Objective 4||Objective 5||Objective 1||Objective 2||Objective 3|
(H) High focus in this course, (M) medium focus in this course, (L) low focus in this course.
The School of Accountancy utilizes results from multiple surveys and assessments to measure performance. Outcomes from Educational Testing Services, Business Core Class Assessments, student’s CPA Exam Performance, External Course Reviews, and Peer-Teaching Evaluations are all utilized to ascertain the performance of our program.
Additionally, surveys are regularly administered to receive timely feedback from our different customers. Student Course Evaluations, Student Satisfaction Surveys, Alumni Satisfaction Surveys, Employer Satisfaction Surveys, Recruiter Satisfaction Surveys, Peer Focus Groups, and reports from the University Analysis, Assessment and Accreditation Office received by the Jon M. Huntsman School of Business are all utilized as indicators of the School of Accountancy’s performance.
A detailed overview of the assurance of learning plan and results is available at the following visualization links:
Closing the Loop (Continuous Improvement)
By analyzing the data generated by the assurance of learning (AoL) process, The School of Accountancy has been able to make changes to curricula that have had an impact on student learning. Some of these changes have been large, structural changes such as targeted acquisition of certain faculty or curriculum changes; others have been small--at the individual course or instructor level. A few of the more prominent results include:
- L1: Students will demonstrate technical knowledge of the following area
The Certified Public Accounting Exam is an excellent gage of our students demonstrating technical accounting knowledge. Our student pass rates for first time exam takers have been among the highest in the country. We have had 3 students receive the prestigious Elijah Watts Sells in the past 4 years
- L2: Students will demonstrate basic professional skills
Beginning in 2012 we changed the way we were teaching our financial accounting research course. We added components for collecting, analyzing, and reporting financial accounting information. The changes also require more oral and written communication.
- L3: Students will demonstrate dedication to the following professional values and attitudes needed for success in the accounting profession
An important part of being an accounting professional is an attitude of continued learning and development of problem solving skills. In our graduate audit, tax research, and financial research courses we have increased our focus on teaching the students how to solve complex accounting issues through research, analysis, and reporting. Students are writing research papers and present them in class.
- Data from stakeholders suggests an increased need for IT skills on the part of students. Therefore, the HSB and SOA have worked to enhance these skills by requiring all undergraduate students to take a course in big data and analytics, working on revisions to the MAcc program curriculum, adding an ERP component to the undergraduate accounting information systems course, as well as adding technology related assignments in specific courses (e.g., Excel and IDEA assignments in auditing courses and data analysis skills in the graduate accounting research course).
- Feedback from external stakeholders, particularly the SOA advisory board and recruiters, suggests a desire for students to be better prepared in oral and written communication skills upon graduation. As such, the graduate auditing course has a significant writing component (e.g., cases required to be written up in memo format) as well as oral communication requirement (e.g., students are required to make as many as three in-class presentations per semester).