Undergraduate Accounting Program
Learning Goals and Objectives
The School of Accountancy 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.
(*Denotes a recently revised or new objective and/or measurement method that is currently being evaluated. Results will be provided in the Outcomes Data as they become available.)
L1.1 Professional standards, regulations, and best practices relating to the recording, presentation, and verification of accounting information.
L1.2 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.
L1.3 Internal controls, security, key business processes, and design and implementation of effective information management solutions.
L1.4 The process of assessing risk and providing assurance to users of financial and non-financial information.
L1.5 Tax policy and compliance for individuals and enterprises.
L1.6 Global reporting environment.
L1.7 Business formation and regulatory compliance for small businesses.
L1.8 Understanding of and commitment to professional conduct.
L2.1 Oral and written communication in the context and language of accounting and business.
L2.2 Develop, record, analyze, validate, communicate, and make professional judgments relative to financial and other types of information.
L2.3 Use of information technology to: (1) support business processes and controls, (2) develop and interpret information, and (3) ensure financial reporting integrity.
L2.4 Ability to work productively as a member or leader of a team.
L2.5 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.
L3.1 Value-based reasoning techniques under conditions of uncertainty to enhance personal objectivity, integrity, and ethical conduct.
L3.2 Motivation and commitment to continue learning throughout life to maintain professional knowledge and skills.
L3.3 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.
|School of Accountancy|
L1: Business and Accounting Knowledge
|Course||Objective 1||Objective 2||Objective 3||Objective 4
||Objective 6||Objective 7||Objective 8
|ACCT 4500 RC
|ACCT 3110 RC
|ACCT 3120 RC||H||H||L||L||L||M||L||M|
|(H) High focus in this course, (M) medium focus in this course, (L) low focus in this course.|
|School of Accountancy
|L2: Professional Skills||L3: Values and Attitude
|Course||Objective 1||Objective 2||Objective 3
||Objective 4||Objective 5
||Objective 1||Objective 2||Objective 3
|ACCT 4500 RC
|ACCT 3110 RC
|ACCT 3120 RC||M||H||L||L||L||L||M||M|
|(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.
Closing the Loop (Continuous Improvement)
By analyzing the data generated by the assurance of learning (AoL) process, the Huntsman School 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. Full "Closing the Loop" details for each measurement are available in the Outcomes Data section, however, a few of the more recent results include:
"Closing the Loop" statements coming soon