Assessment Plan

The School of Accountancy (SOA) maintains a comprehensive teaching and learning assessment process to ensure that such activities effectively support the respective and complementary missions of the Jon M. Huntsman School of Business and the SOA. At the core of this process are the program-level teaching and learning goals. These goals were developed by faculty curriculum committees with significant input by both the professional and student advisory boards. They were also influenced by the written pronouncements of professional, academic, and accrediting bodies, as well as professional licensing agencies.

The SOA teaching and learning goals are divided into three areas: (1) professional knowledge; (2) professional skills; (3) and professional values and attitudes. The SOA curriculum design process seeks to ensure that courses will be designed to effectively meet these goals and thereby support the mission of the school. The SOA Curriculum Committees (both graduate and undergraduate) identify the appropriate courses in which SOA program-level learning goals are to be covered and/or reinforced.

Learning goals are generally assessed in the courses where the most intensive coverage occurs. Embedded assessment tools are employed to directly assess the effectiveness of the learning activities that purport to meet program learning goals. Additional measures of teaching and learning effectiveness are also employed to provide evidence of teaching and learning effectiveness. They include student satisfaction surveys, employer satisfaction surveys, alumni satisfaction surveys, recruiter satisfaction surveys, student course evaluations, student focus groups, peer teaching evaluations, outside curriculum reviews by professionals, and performance on the ETS and CPA examinations. These output measures become inputs into data-driven decision making for continuous improvement.

Embedded Process Overview

Embedded assessment represents one approach for documenting the School of Accountancy’s teaching and learning effectiveness. Embedded assessment means that learning assessment tools are “embedded” into regular course exams and assignments. In addition to providing a basis for grading students, these assessment tools allow faculty to evaluate approaches to instruction and course design. The embedded assessment process will generally include the following steps:

• State the program learning goals (competencies) at a conceptual level.
• For each learning goal, identify the courses within the program in which the learning goal is expected to receive significant emphasis.
• For each course providing a significant emphasis, define the learning goal operationally in terms of measurable outcomes.
• Identify the learning activities that support the learning goal being examined.
• Describe the assessment measure(s) to be used, including grading criteria (rubrics) that are to be employed.
• State the desired level of outcome performance quantitatively (i.e., success rate in achieving desired outcomes).
• Implement the assessment measure and gather the data (for example: embed the measure as part of an exam, or other course requirement).
• Analyze the results of the assessment activity and summarize findings on the students’ level of performance.
• Draw a conclusion based on the analyses.
• Suggest recommendations for improvement.
• Be able to demonstrate a continuous improvement feedback loop (over time).
• Maintain appropriate documentation (student work used to conduct assessment, rubrics, and analyses). A separate set of assessment documentation should be maintained for each program learning goal addressed in a given course.

Course-embedded assessment results are generally compiled using the School of Accountancy’s Course-Embedded Assessment Learning Form. The purpose of this form is to provide a common format for summarizing embedded assessment activities. Individual instructors may modify the form to better reflect the assessment methodology deployed in a specific course. Instructors complete one form for each program-level learning goal assigned to their course. Using the form, instructors enter the learning outcome objectives for their course that support the assigned learning goal. For each learning outcome objective, instructors enter the learning activities employed, the assessment methods used, the criteria employed to assess the learning activity. Finally, the instructor prepares an analysis of the results and makes recommendations for improving learning activities to raise student performance levels. The instructor may also recommend changes to outcome objectives and/or assessment methods based on the findings. Assessment results are included within the Outcomes Data section/links.

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 four main categories for student learning: (1) business and accounting knowledge; (2) professional skills; (3) technology skills; and (4) values and attitudes. Within each of these categories, key competencies have been identified and specific learning goals established.

L1: Business and Accounting Knowledge

Students will demonstrate technical knowledge of the following areas:

• 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: Ability to identify issues and develop questions, apply appropriate analysis, and communicate conclusions.
• 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: Professional Skills

Students will demonstrate basic professional skills in the following areas:

• 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.
• L2.6: Project/engagement management and creative solutions.

L3: Technology Skills

Students will demonstrate knowledge and skills regarding:

• L3.1: Use of information technology to: (1) support business processes and controls, (2) develop and interpret information, and (3) ensure financial reporting integrity.
• L3.2: Information systems and business processes including data creation, data management, data manipulation, security, and storage.
• L3.3: Data analytics, statistical techniques, clustering, data management, modeling, analysis, predictive analytics, learning systems, and visualization.
• L3.4: The ability to adapt to changing information technology.

L4: Values and Attitudes

Students will demonstrate dedication to the following professional values and attitudes needed for success in the accounting profession:

• L4.1: Value-based reasoning techniques under conditions of uncertainty to enhance personal objectivity, integrity, and ethical conduct.
• L4.2: Motivation and commitment to continue learning throughout life to maintain professional knowledge and skills.
• L4.3: Appreciation of diverse world-views resulting from a variety of geographical and cultural experiences.

Mapping of Goals

The School of Accountancy Curriculum Committee and faculty reviewed the coverage of the program learning goals across the core 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.

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

Business and Accounting Knowledge

Students will demonstrate technical knowledge in the following areas:

Knowledge 1: Professional standards, regulations, and best practices relating to the recording, presentation, and verification of accounting information.

• ACCT 3110 Intermediate Financial Accounting and Reporting I
• ACCT 3120 Intermediate Financial Accounting and Reporting II
• ACCT 3310 Strategice Cost Management
• ACCT 6200 Accounting for Complex and Multinational Businesses
• ACCT 6440 Taxation of Flow-Through Entities

Knowledge 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.

• ACCT 3110 Intermediate Financial Accounting and Reporting I
• ACCT 4510 Auditing Principles and Techniques
• ACCT 6540 Fraud Examination
• ACCT 6560 Business Law and Professional Responsibilities

Knowledge 3: Internal controls, security, key business processes, and design and implementation of effective information management solutions.

• ACCT 4500 Accounting Information Systems
• ACCT 4510 Auditing Principles and Techniques

Knowledge 4: The process of assessing risk and providing assurance to users of financial and non-financial information.

• ACCT 4510 Auditing Principles and Techniques
• ACCT 6510 Financial Auditing
• ACCT 6540 Fraud Examination

Knowledge 5: Tax policy and compliance for individuals and enterprises.

• ACCT 3510 Business Taxation 
• ACCT 3520 Individual Taxation
• ACCT 6104 Tax Planning and Stategy
• ACCT 6420 Taxation of Corporations
• ACCT 6440 Taxation of Flow-Through Entities
• ACCT 6460 Advanced Tax Topics

Knowledge 6: Global reporting environment

• ACCT 6200 Accounting for Complex and Multinational Businesses

Knowledge 7: Business formation and regulatory compliance for small businesses.

• ACCT 3510 Business Taxation
• ACCT 6420 Taxation of Corporations
• ACCT 6460 Advanced Tax Topics
• ACCT 6560 Business Law and Professional Responsibilities

Knowledge 8: Understanding of and commitment to professional conduct.

• ACCT 4510 Auditing Principles and Techniques
• ACCT 6510 Financial Auditing
• ACCT 6560 Business Law and professional Responsibilities

Professional Skills

Skills 1: Oral and written communication in the context and language of accounting and business

• ACCT 6250 Accounting Concepts, Research, and Cases
• ACCT 6310 Cost Management Systems
• ACCT 6460 Advanced Tax Topics
• ACCT 6620 Financial Statement Analysis

Skills 2: Develop, record, analyze, validate, communicate, and make professional judgments relative to financial and other types of information.

• ACCT 3110 Intermediate Financial Accounting and Reporting I
• ACCT 3120 Intermediate Financial Accounting and Reporting II
• ACCT 3310 Strategic Cost Management
• ACCT 6620 Financial Statement Analysis

Skills 3: Ability to identify issues and develop questions, apply appropriate analysis, and communicate conclusions.

• ACCT 6105 Tax and Business Strategy
• ACCT 6310 Cost Management Systems
• ACCT 6540 Fraud Examination

Skills 4: Ability to work productively as a member or leader of a team.

• ACCT 6250 Accounting Concepts, Research, and Cases
• ACCT 6310 Cost Management Systems
• ACCT 6510 Financial Auditing

Skills 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.

• ACCT 3520 Individual Taxation
• ACCT 6250 Accounting Concepts, Research, and Cases
• ACCT 6620 Financial Statement Analysis

Skill 6: Project/Engagement management and creative solutions

• ACCT 6104 Big Data and Systems Analytics
• ACCT 6310 Cost Management Systems

Technology

Technology 1:Use of information technology to: (1) support business processes and controls, (2) develop and interpret information, and (3) ensure finfncial reporting integrity

• ACCT 4500 Accounting Information Systems
• ACCT 6104 Big Data and Systems Analytics
• ACCT 6420 Taxation of Corporations

Technology 2: Information systems and business processes including data creation, data management, date manipulation, security, and storage.

• ACCT 4500 Accounting Information Systems
• ACCT 6104 Big Data and Systems Analytics

Technology 3: Data analytics, statistical techniques, clustering, data mangement, modeling, analysis, predictive analytics, learning systems, and visualization

• ACCT 4500 Accounting Information Systems
• ACCT 6104 Big Data and Systems Analytics
• ACCT 6540 Fraud Examination

Technology 4: The ability to adapt to changing Information Technology

• ACCT 6510 Financial Auditing

Values and Attitudes

Values & Attitudes I: Value-based reasoning techniques under conditions of uncertainty to enhance personal objectivity, integrity, and ethical conduct.

• ACCT 6440 Taxation of Flow-Through Entities

Values & Attitudes 2: Motivation and commitment to continue learning throughout life to maintain professional knowledge and skills.

• ACCT 3520 Individual Taxation
• ACCT 6440 Taxation of Partnerships
• ACCT 6440 Advanced Tax Topics

Values & Attitudes 3: Appreciation of diverse world-views resulting from a variety of geographical and cultural experiences.

• Assessed at the Jon M. Huntsman School of Business level

Balanced Scorecard

The SOA uses the balanced scorecard framework to document the continuous improvement made on its strategic initiatives across four broad perspectives (financial, customer, innovation and learning, and internal business).

• Within the financial perspective, the initiatives are:
  • (1) build a prosperous and financially viable School of Accountancy; and
  • (2) develop the financial resources of the School of Accountancy.
• Within the customer perspective, the major strategic initiatives are:
  • (1) prepare students to effectively serve organizations in a global society;
  • (2) enhance student satisfaction with their educational experience; and
  • (3) enhance relationships with alumni, employers, and friends.
• Within the innovation and learning perspective, the initiatives are: (1) cultivate a climate for teaching innovation; (2) continuously improve the design, delivery, and assessment of the curriculum; and (3) increase the scholarly productivity of the faculty.
• Within the internal business perspective (process), the initiatives are: (1) ensure the scholastic quality of incoming students to undergraduate and graduate programs; (2) recruit, develop, and retain a highly qualified faculty; and (3) promote student diversity and exposure to global issues.

Various assessment tools are used to measure the department's progress toward these initiatives.