Writing Excellence Initiative
First Flight Year-End Report
2013-2014
Department: Accounting
Degree(s) addressed: Bachelor of Science in Accounting
Writing Excellence Collaborative Fellows: Linda Poulson and Paula Weller
NOTE TO 2013-2014 FIRST FLIGHT DEPARTMENTS
In this pilot year, we knew that different departments would begin from different places and proceed at
different rates. If your department has not yet begun or only partially completed some of the steps
below, please simply indicate that fact, briefly explain how far the department has gotten, and tell when
you expect the department to complete them. Such information about your department’s experience is
one of the desired outcomes of this year’s First Flight pilot.
I.
Writing Outcomes for Graduates (QEP Phase 1A)
Please describe process used to define the outcomes and attach the outcomes or paste them in
below.
On October 17, 2013, the Accounting Department faculty held a workshop moderated by Paul
Anderson, which also included an Accounting Board of Advisors representative and two
Business Communication faculty members. In preparation for the meeting, participants
received a copy of John C. Bean’s Engaging Ideas and were instructed to read several relevant
chapters. All found the material useful and the major revelation was that writing is helpful for
integrating critical thinking into accounting assignments.
At this meeting, the Accounting faculty agreed that we would focus on writing in our
discipline. To support this decision, we referred to the AICPA’s 2011 CPA Vision Project, which
provided a core competency framework. One of the core skills highlighted was communicating
business information. Expectations are that individuals entering the accounting profession will
have the skills necessary to give and exchange information within a meaningful context and
with appropriate delivery. Our graduates should have the ability to listen, deliver powerful
presentations, and produce examples of effective business writing (Mapping of the AICPA
Core Competency Framework to the Skills Tested on the CPA Exam, 2011, p. 6).
Our Board of Advisors representative shared his insights of writing in a corporate setting and
what he believes is key to effective business communication. Information from a spring 2013
survey of recruiters, managers, and accounting graduates also provided information about
genres and writing competencies. We discussed what constitutes writing in accounting and
compiled a list of potential outcomes and measures of those outcomes. From this list, three
specific outcomes were selected, mapped to our departmental learning objectives, and later
approved by the accounting faculty on November 22, 2013 (See Appendix A). Although there
are other usable outcomes, our chosen outcomes reflect genres used in our profession and are
associated with three accounting courses, which progress through our major to our capstone
course.
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II. Description of Current Practices (QEP Phase 1B)
Please describe the process used to map the current writing assignments and instruction for majors,
provide the resulting map, and report the main points from the department’s discussion of the
results.
The Accounting major has six required accounting courses taken only by students pursuing a
major or a minor in accounting. In fall 2013, faculty teaching each of these courses were asked to
describe the type of writing assigned in the course, percentage of course grade that the
assignment represented, how often the assignment was used, which department learning goal
was met, and how the assignment was graded (See Appendix B for Summary of Writing
Assignments). In addition, samples of writing assignments for each course were collected.
Results of Appendix B were shared with our faculty at our February 2014 department meeting.
The analysis showed that the Department used various writing genres, which all were thought to
aid in improving our students’ writing skills. Of the three specific writing outcomes selected as
important for our graduates to master, only two were utilized—the tax research memorandum
and the memorandum to stakeholders. Surprisingly, our capstone course, ACC 456, had a new
faculty member and information about previous writing assignments was unknown.
Unfortunately, this course is taught only in the spring semester and the 2014 faculty member is
not returning next year. We realize that this course is crucial in the culmination of our writing
outcomes and we must develop and consistently use writing assignments for this course.
Variations exist in apportionment of course grades for individual assignments as well as how they
are graded. For example, only one assignment requires rewriting. Two assignments provide a
grading rubric to the students to review with the assignment instructions. All graded assignments
receive written comments from the faculty, but there are questions about the efficiency of this
process. The faculty agreed that the use of rubrics for writing assignments is one of the best tools
that we are not currently utilizing at its potential.
III. Assessment of Effectiveness of Current Practices at Achieving Writing Outcomes (QEP Phase 1C)
Please describe or attach the rubric or other criteria used, describe the assignment(s) assessed,
describe or attach the assessment results, and report the main points from the department’s
discussion of the results.
We assessed a stakeholder memo (Writing Outcomes third genre) assigned during the fall 2013
semester in ACC 336. This assignment was part of a larger project that required two memos and a
group presentation (See Appendix C). Each student received reviewer comments from another
student and had the option to visit the Writing Center for improvement ideas.
Two accounting faculty members, who did not teach ACC 336, evaluated 25 student memos using
a rubric developed to assess writing skills valuable for the accounting profession (See Appendix
D). Each evaluating faculty member completed a rubric for each student. The individual student
scores were accumulated by each faculty member and summarized in an Excel spreadsheet. The
total scores of each faculty member were compared for each criterion in a bar chart (See
Appendix E).
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On April 18, 2014, the evaluating accounting faculty, Paul Anderson, and Paula Weller discussed
the results of the assessment of achieving writing outcomes currently in the Accounting
Department. The majority of the discussion centered on changing the rubric for this assignment.
The following suggestions were offered:




Consider adding point values for every skill being assessed (see Appearance category).
Provide more explanation to the three point categories. For example, what qualifies as
“meets some criteria; uneven?”
Reallocate points to tasks with greater value, such as application of concepts, instead of
appearance of memo.
Results show lower scores for utilization of financial data. Redesign the instructions to
encourage greater and improved usage of financial data.
All the suggestions are relevant to other accounting courses. A good example is the use of
financial data. Accounting students are more adept in using financial data in calculations than in
explaining the data in written communication.
IV. Plan for Progressive Development of Students’ Writing Abilities (QEP Phase 2)
a. Describe overall plan in a general way
Please describe the courses or groups of courses to be involved and what each will contribute to
the students’ progressive development.
At our August 22, 2014 retreat, the Accounting Department discussed how to integrate our
writing outcomes throughout the accounting program. We agreed to encourage writing in all
our accounting major courses, but chose one course from each of the levels below to apply
our three specific writing outcomes.
Level 1: Provide information
within the assignment;
limited solutions.
Level 2: Must research for
information; multiple
solutions.
Level 3: Data provided; must
determine the question and
the solution.
ACC 331
ACC 332
ACC 336
ACC 341
ACC 351
ACC 456
At the first level, ACC 336 will include memo assignments to various stakeholders that
recommend a course of action to an accounting problem. For the next level, ACC 341 will focus
on our second writing outcome, a tax research memorandum. At this level, students are
expected to use more extensive research techniques that should result in more than one
solution. In our capstone course, ACC 456, our students are expected to utilize their past
writing experiences and accounting knowledge to evaluate data to determine the accounting
problem(s) and solutions. For all writing assignments, we agreed to use a rubric that includes
the basic skills identified in Appendix F. Although this rubric is designed for a basic
memorandum assignment, we decided that individual professors could tailor it to meet their
specific writing assignment (different grade allocation and additional skills), but their rubric
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should continue to assess the basic skills. Throughout all our writing, the overriding goal is
that students will increase their writing skills as they progress through the different levels and
they will demonstrate their mastery of the writing outcomes in the capstone course.
b. Describe specific steps to be taken next year to begin pilot implementation (QEP Phase 3)
Please indicate the actions to be taken and changes to be made next year.
1. Ask for input about usage of the generic rubric approved August 22, 2014.
2. Meet with our visiting professor for ACC 456 in fall 2014 to prepare comprehensive
writing assignment for that course.
3. Collect the assignments (pre-grading) and rubric results during fall 2014 and spring
2015 for assessment of writing and learning outcomes.
4. Report results to faculty at our August 2015 retreat and discuss changes.
5. Share results with WEI and Accounting Board of Advisors.
V. Additional Writing Excellence Initiative Activities
Please describe activities supporting the Writing Excellence Initiative that are not covered above.
The Accounting Department invited Christie Arp and several of her associates to campus on
April 1, 2014. Christie is a recruiter for EY and the Southeast regional reviewer of writing
samples in the hiring process.
We shared information with her about our writing initiative throughout the University. She
met and exchanged ideas with the Business Communication faculty, the Writing Center
Director, the Porter Center staff, WEI Director, Accounting Department Faculty, and students
in Beta Alpha Psi. Discussions were tailored to address how to improve writing skills and
services of each group to meet the needs of the accounting profession.
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Appendix A
LSB Department of Accounting
Integrated Learning and Writing Outcomes for Accounting Graduates
Accounting Learning Outcomes
1. Accounting graduates will demonstrate an understanding of fundamental accounting
concepts and principles.
2. Accounting graduates will demonstrate the ability to articulate and apply such accounting
concepts and principles.
3. Accounting graduates will demonstrate the ability to evaluate standard accounting practices
in a variety of business setting and organizational forms.
4. Accounting graduates will demonstrate the ability to integrate financial, managerial, and tax
accounting concepts and principles for the purpose of aiding in business decision-making.
5. Accounting graduates will demonstrate an understanding of the role that accounting plays
in the global business environment.
6. Accounting graduates will demonstrate the ability to develop and apply technology.
Writing Outcomes for Accounting Graduates
Today’s business environment requires accounting professionals to adapt flexibly to a wide
range of audiences, purposes and genres. To ensure that our students are equipped to meet
these demands, the Department of Accounting is committed to preparing our graduates to
communicate the results and significance of their technical work in ways that meet the needs
and expectations of their employers, clients, and other readers. Our approach places special –
but not exclusive – emphasis on teaching them to combine their technical and writing abilities
to perform the following, varied writing genres at a professional level:
1. Write a section of the audit work papers that is included in the file to supervisors and
peers for review that describes work performed and conclusions reached.
2. Write a tax research memorandum to the client, which states the facts, the issues,
conclusion, and reasoning and authorities.
3. Write a letter or memorandum to stakeholders, such as the Board of Directors or
management, which recommends a course of action to an accounting problem.
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Appendix B
Accounting Department
Summary of Writing Assignments
As of February 11, 2014
FALL
ACC 331 ACC 332 ACC 336
Interm I Interm II
Cost
SPRING
Fall
SPRING
ACC 336 ACC 341 ACC 351 ACC 456
Cost
Indiv Tax
AIS
Auditing
Type of writing assignment:
Individual memo
Individual paper
Group paper
Exam essay
Other
X
X
X
(1) X
(2) X
X
(1) X
X
(2) X
Percentage of course grade for the
writing assignment:
(1) 10%
(2) 8%
(1) 10%
(1) 2.25%
(2) .6%
<15%
7%-10%
5%
Number of semesters this assignment
was used:
Several
1
(1) 1
(2) 2
1
15-25
1*
1,2,4
2,3,4
2,3
2,3
All
1,2,3,4
X
X
X
X
X
Department Learning Goal this
assignment maps to:
How the assignment is graded:
*Written comments on the assignment
and returned
*Grading rubric used & shared as part of
assignment instructions
*Grading rubric used & NOT shared as part
of assignment instructions
*Students must rewrite as part of grade
*Used peer grading/review as part of grading
(1) X
X
X
X**
*Not used in past year. **If below a threshold grade.
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Appendix C
Lean Accounting Presentation and Related Assignments
ACC 336 Cost Accounting
Dr. Paula Weller
Purpose of Assignment
The goal of this course is to identify ways accounting information helps managers as they plan,
develop control procedures and make decisions for their organizations. Cost accounting involves
determining the cost of products and services and measuring performance of employees and
organizations. Many companies today are changing their business operations to lean processes,
which focus on the customer and the elimination of waste. This change in focus also requires a
change in the accounting system. To introduce you to lean processes and lean accounting during
the semester, you are to: (1) read Who’s Counting? A Lean Accounting Business Novel by
Jerrold M. Solomon (2003), (2) write two memos, and (3) prepare and participate in a group
presentation. In addition to exposing you to this new process, this assignment will:

Review written communication as required for the CPA exam and the profession

Provide practice for students to participate in the IMA Case Competition

Simulate presentations often expected in the accounting profession
Tasks
Assignment
Memo #1
Memo #2
Group Presentation
Due Date
10-02-2013
11-06-2013
12-10-2013
% of Project Grade
15 percent
15 percent
70 percent
Scenario for Memo #1
Peter Worthington, President and CEO of Tricor Electronics, has hired you, Mike Rogers, as
Vice President of Manufacturing to fix several problems. Currently, the company’s earnings are
suffering, customer service is the lowest in the industry, and inventory is not moving. Peter has
asked you to analyze the current accounting system and answer the following questions:

How are product costs computed?

What is wrong with Tricor’s accounting and IT systems?

How do non-accounting managers view and use accounting reports?

Do you recommend any changes?
Requirements for Memo #1
1. Write a memo to Peter Worthington from Mike Rogers answering the questions above.
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Appendix C (continued)
2. Submit a draft on the due date for grading by a student assigned to be your peer reviewer.
Grader comments and memo grades are made using the Memo Grading Rubric on
Moodle.
3. Make an appointment with the LSB Writing Center Consultant to discuss any grader
comments and revise your draft for final submission to the course professor seven days
after receipt of the graded draft.
Scenario for Memo #2
Tricor has forty million dollars of inventory, which turns four times a year as compared to
an industry average of six turns a year. Mike believes that by using lean processes he can
reduce inventory and improve cash flows, but will initially cause inventory write-downs.
Fred Chapman, the CFO, questions Mike’s comments that GAAP and suppliers are causes of
problems with inventory.
Requirements for Memo #2
1. Write a memo to Fred Chapman from Mike Rogers answering the following questions:
a. What are some problems caused by GAAP related to OH cost allocations? How
does using lean processes help eliminate these problems?
b. What problems occur with having a large number of suppliers?
c. If inventories are reduced, what short-term issues might arise?
2. Submit a draft on the due date for grading by a student assigned to be your peer reviewer.
Grader comments and memo grades are made using the Memo Grading Rubric on
Moodle.
3. Make an appointment with the LSB Writing Center Consultant to discuss any grader
comments and revise your draft for final submission to the course professor seven days
after receipt of the graded draft.
Scenario and Requirement for Presentation
In Who’s Counting? A Lean Accounting Business Novel by Jerrold M. Solomon, 2003, Tricor
Electronics is experiencing various problems, which affect the bottom line. The Board of
Directors wants answers. Accounting and manufacturing personnel must develop a partnership to
successfully achieve world-class results. The Board wants your management team to summarize
the problems with the traditional system and how you will use lean processes and lean
accounting to fix these problems throughout the company. Remember, the Board has limited
understanding of lean processes and lean accounting. You cannot provide a training session on
lean, but you will need to summarize the benefits and problems of implementing and maintaining
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Appendix C (concluded)
lean processes and lean accounting. You must also be realistic and provide the Board with an
honest timeline for the conversion and expected results for the company as a whole. The
company’s existence and your future depend on a coordinated effort to have the Board and all
employees support this change. Good luck!
Presentation Requirements
1. Presentations will be limited to no more than fifteen minutes (minimum of 12 minutes).
Any presentation exceeding this time limit will be penalized.
2. Each team member is required to have an equal part in the presentation.
3. Presentations will be evaluated on content, style, and response to the requirements.
4. PowerPoint slides will be evaluated on their contribution to the presentation. A copy of
your PowerPoint slides should be provided to the professor in hard copy and electronic
format. Excel usage is also encouraged in the presentation to summarize any calculations
and provided in electronic form.
5. Multiple criteria will be used in evaluating the presentations, including the technical
content, presentation skills, case analysis style, presentation organization, and strength of
recommendations and conclusions based on the requirements (See grading rubric on
Moodle).
6. Each team member must complete a team evaluation provided on Moodle.
7. Class members will also evaluate every other group’s presentation.
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Appendix D
ACC 336A Fall 2013
Lean Accounting Memo #1 Grading Rubric
Student:
Total Points
Meets all criteria
at high level
Meets some criteria;
uneven
Meets few
criteria
Appearance
° Formatted as professional memo
° Appropriate personalization & courtesy
° Free from spelling & grammatical errors
° Appropriate length to make your point
° Use of headings to guide the reader
3
2
1
Opening
° Addressed to the appropriate person
° Briefly explains the purpose of memo
3
2
1
3
3
3
2
2
2
1
1
1
3
2
1
3
2
1
Recommendations
° Viable recommendations
3
2
1
Close
° End with instructions for reader for
follow up to or from the writer
3
2
1
Memo Requirements:
Details and limitations
° Financial data utilized
° Informative discussion of product costs
° Discussion of Tricor's accounting &
IT systems' problems
° Discussion of non-accounting managers
usage of accounting reports
° Limitations of current system
Memo grade
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Appendix E
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Appendix F
Accounting Course
Generic Rubric
Memo Competency Requirements:
Weight
%
Content: (75-80%)
Stated Purpose of Memo
Professional
90-100 percent
Proficient
80-89 percent
Purpose of memo is clearly
explained & referenced in
subject line.
Developing
65-79 percent
Unprofessional
0-64 percent
Purpose of memo is mostly
correct & an attempt to
reference made.
Purpose of memo given but
not correct or clear.
No purpose of memo
explained or referenced.
Share scope and results of work
Comprehensive explanation
of process to obtain results
& sharing of the outcomes.
General explanation of how
results are obtained & what
are the results.
Limited explanation of results
& the process to obtain the
results.
No explanation given of the
results or how they were
determined.
Support for Decision (use of data and information)
Insightful analysis relating
data & information to
decisions. Strong evidence
given.
Acceptable analysis made
using the data & information
Analysis not related to data &
information.
Superficial or no use of data;
Decision is unsupported.
Options and Recommendations
Options & recommendations
are clearly stated & follows
logically from the information
presented.
Options & recommendations Options & recommendations
are made, but incompletely
are vague; not tied to information.
supported by the evidence
presented.
Options & recommendations
are not stated and are
unsupported by the evidence
presented.
Follow-up suggestions
Reader is given specific
instructions on how to
proceed.
Some instructions given; not
complete.
Indication that followup is
needed; no specifics.
No information is given to
reader about the next step.
Generally effective; professional visual presentation
of message; structural/
graphic elements not always
used to best advantage
Document design ineffective
or professionally
inappropriate
Appearance: (≤25%)
Document Design
Very effective presentation
of message; appropriate
use of headings, lists, fonts,
margins, etc.
Appropriate Conventions (spelling, grammar, etc.)
Conventions are used correctly Conventions are used
throughout entire document. correctly throughout most of
document.
Design choices create
confusion for the
audience
Conventions are used
Conventions are used
incorrectly and/or inconsistently incorrectly & inconsistently
within the document.
throughout the document.
Objectivity and Tone
Style & tone are professional; Style & tone are mostly
Unbiased & neutral opinion. professional; opinion somewhat unbiased.
Style & tone are not
appropriate (too formal or too
casual); Prejudiced opinion.
Style & tone detract from
the content; antagonistic
opinion.
Clarity/Conciseness
Language is useful &
appropriate for the audience;
Uses language that may not
be appropriate or useful for
the audience.
Uses language that is not
appropriate or useful for
the audience.
Uses language that is sometimes appropriate and useful
for the audience.
Other: ( ≤10%)
Specific Task (cites, research, calculations, etc.)
Memo grade
0
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