Western Carolina University
Program Assessment Plan
Master of Accountancy
College of Business
Assessment Plan for 2006-7
Primary Contact Name/Info:
Philip Little, Program Director
104 Forsyth
227-3498
plittle@wcu.edu
Department Mission Statement:
The Department of Accountancy mission is to prepare students for accounting careers in the private, government or public
sector.
Through teaching, our primary responsibility, we strive to create a learning environment of excellence with a personal
touch. We encourage the development of critical thinking and decision-making abilities and provide our undergraduate
and graduate students with the requisite foundation of accounting knowledge and professional management skills.
We maintain a qualified and motivated faculty by engaging primarily in applied and instructional development research
and through service to our campus, professional and regional constituencies of accounting knowledge and professional
management skills.
Statement on Alignment of Program Mission w/ University and College Mission
Consistent with the university and college missions, the department mission emphasizes quality teaching, and the
dissemination of applied and pedagogical research. Through service and teaching, members of the faculty are
encouraged to develop relationships with regional employers and businesses. Students have an opportunity to meet and
work with these regional constituents and graduate with the requisite skills to pursue professional accounting careers in
western North Carolina and beyond.
Mission
The Department of Accountancy
mission is to prepare students for
accounting careers in the private,
government or public sector.
Through teaching, our primary
responsibility, we strive to create a
learning environment of excellence
with a personal touch. We encourage
the development of critical thinking
and decision-making abilities and
provide our undergraduate and
graduate students with the requisite
foundation of accounting knowledge
and professional management skills.
Goals
Western Carolina University
Program Assessment Plan
Master of Accountancy
College of Business
Assessment Plan for 2006-7
Objectives
Our graduates will be:
Our graduates will be able to:
1.0 Strong decision makers
who have the ability to
incorporate economic, financial
and ethical considerations in
making decisions
We maintain a qualified and motivated
faculty by engaging primarily in
applied and instructional development
research and through service to our
campus, professional and regional
constituencies.
of accounting knowledge and
professional management skills.
2.0 Effective communicators.
Outcome
Delivery
Location
Assessment Assessment
Location
Methodology
1.1 Analyze and solve accounting problems
using critical thinking skills
ACCT 605, 615,
616, 620, 625,
640, 651, LAW
640
ACCT 620
ACCT 640
Primary trait
analysis
embedded in case
studies
1.2 Understand and use key economic criteria
for making effective decisions
ACCT 605, 615,
616, 620, 640,
651
ACCT 620
1.3 Understand and use the information on
company financial statements
ACCT 605, 615,
616, 620, 640,
651
ACCT 640
1.4 Understand fundamental ethical and legal
principles and apply this understanding to
decision making situations
ACCT 620, 640,
LAW 640
ACCT 620
ACCT 640
1.5 Demonstrate knowledge of the use of
technology, its applications, and analytical tools
for problem solving.
ACCT 605, 615,
616, 620, 625,
640, 651
ACCT 625
2.1 Exhibit effective written communication
skills.
ACCT 620, 625,
640
ACCT 620
2.2 Exhibit effective oral communication skills
ACCT 620
ACCT 620
2.3 Employ electronic communication
technology
ACCT 616, 620,
625, 640
ACCT 620
2.4 Work efficiently and effectively in teams
ACCT 620, 625,,
640
ACCT 620
ACCT 640
Primary trait
analysis
embedded in case
studies
Primary trait
analysis
embedded in case
studies
Primary trait
analysis
embedded in case
studies
Primary trait
analysis
embedded in AIS
projects
Primary trait
analysis
embedded in case
studies
Primary trait
analysis
embedded in case
studies
Primary trait
analysis
embedded in case
studies
Primary trait
analysis
Mission
Goals
Western Carolina University
Program Assessment Plan
Master of Accountancy
College of Business
Assessment Plan for 2006-7
Objectives
Our graduates will be:
Our graduates will be able to:
3.0 Skilled in the use of
specific accounting content
areas
3.1 Demonstrate skills in and knowledge of
auditing, financial, governmental/non-profit,
managerial, systems and taxation
4.0 Prepared to be life-long
learners and recognize that
their professional accounting
education begins, not ends,
here.
4.1 Access, interpret and use primary financial
accounting authority
5.0 Aware of the cultural
competencies expected of
accounting professionals in
business environments
Outcome
Delivery
Location
Assessment Assessment
Location
Methodology
ACCT 605, 615,
616, 620, 625,
640, 651, LAW
640
ACCT 605, 615,
616, 625, 640
ACCT 640
4.2 Access, interpret and use primary taxation
authority
ACCT 620
ACCT 620
4.3 Access, interpret and use primary auditing
authority
ACCT 640
ACCT 640
5.1 Show that they have been successfully
involved in professional organizations through
employment, internships, mentoring, student
organization activities or other approved
professional involvements.
Internships,
graduate
assistantships,
concurrent
employment,
student
organizations,
“Meet the Firms”
night, Advisory
Board dinner
Exit interview
ACCT 640
embedded in case
studies
ETS Major Field
Test
CPA Exam Pass
Rates
Primary trait
analysis
embedded in case
studies
Primary trait
analysis
embedded in case
studies
Primary trait
analysis
embedded in case
studies
Survey