Institutional Effectiveness Achievement Report
Accounting: BBA Accounting 2014­2015 Institutional Effectiveness Achievements Report
Unit Head: Sandra Benson
Reports to: College of Business
Mission:
The mission of the Department of Accounting is to provide a broad­based accounting education that prepares students for lifelong learning and professional growth through their careers. Fulfilling this mission requires
that faculty maintain continuous intellectual growth, keep abreast of current developments in accounting education, and provide service to the profession.
Use of Prior Results : No changes were planned
Student Learning Outcome:
SLO 1 Students will prepare financial
statements in accordance with accepted
standards and apply appropriate methods to
solve financial accounting problems.
Measure 1:
ACTG 3110 75% of the students earning a
grade of "C" or higher in ACTG 3110 will
accurately complete each of the required
tasks. When preparing an income statement,
the student will accurately: 1) Prepare the
heading of the financial statement; 2) Classify
70 percent of more of the items presented on
the correct financial statement; 3a) Classify
discontinued operations; 3b) Allocate tax to
discontinued operations; 4a) Classify
extraordinary items on the income statement;
4b) Allocate tax to extraordinary items
Person(s)
Analysis of Results for Measure 1. Supporting Document(s):
Responsible: (include strengths & weaknesses):
Stan Clark
32% exceeded expectations, 7% met
expectations, and 61% failed to meet
Completion expectations. The 39% of students
Date:
meeting or exceeding expectations in
07/16/2015
Fall 2014 was significantly below the
70% of students meeting or
exceeding expectations on the Fall
2012 assessment. One issue cited
was the inclusion of all the questions
for Fall 2014 assessment on the final
exam. Inclusion of these questions
along with other questions created a
time issue for the students and the
students may not have spent the
appropriate amount of time on each
question. Another issue was the
change in the assessment from 12
questions (Fall 2012) to 20
questions. There were 8 new
questions added to the 12 used in
Fall 2012. Analysis of the 12
questions that were consistent
between the two assessments
showed improvement on 9 of the
questions compared to the Fall 2012
assessment. Future
Actions
:Describe
Program
Changes
(adding a
course,
assignment,
project, etc.):
No changes
planned
Future
Actions
:Describe
Assessment
Changes
(measures
such as
rubrics,
exams,
diagnostic
instruments,
etc.):
Going forward,
the twenty
questions will
be spread
over the
exams where
the content is
covered. This
should
alleviate the
time issue
concern. Also, the
assessment
will occur
closer to the
time the
material has
been covered
in the course. The
assessment
was
administered
again in
Spring 2015
using this
process. Results from
assessment
will be
compiled in
Fall 2015 to
determine any
needed
changes in
course
pedagogy or
content. The
Undergraduate
Curriculum
and
Assessment
Committee
will review this
report in the
Fall 2015
semester.
Future
Actions
:Describe any
additional
resources
needed
(Leave blank
if no
additional
resources are
needed.):
Measure 2:
ACTG 3120: 75% of the students earning a
grade of "C" or higher in the course will
accurately complete each of the required
tasks. Students were asked to prepare a
statement of cash flows using the indirect
method based upon information that was
provided to them. The assessment was part of
an exam.
Person(s)
Analysis of Results for Measure 2:
Responsible: (include strengths & weaknesses):
Stan Clark
This measure was not administered
in 2014­5
Completion
Date:
07/16/2015
Measure 3:
ACTG 4650 Standard: 75% of the students
earning a grade of ​
C​
or higher in ACTG 4650
will accurately complete each of the required
tasks. Instrument in spring and summer 2012
required completion of the each of the required
tasks: 1) Explain the steps in testing a long­
lived asset for impairment.2) Calculate the
amount of impairment for a long­lived asset. 3)
Explain the steps required in testing Goodwill
for impairment. 4) Calculate the amount of
impairment of Goodwill.
Person(s)
Analysis of Results for Measure 3:
Responsible: (include strengths & weaknesses)
This measure was not administered
in 2014­5
Completion
Date:
07/16/2015
Use of Prior Results : None
Student Learning Outcome:
SLO 2 Students will critique an accounting
system to identify the strengths and
weaknesses of the system.
Measure 1:
ACTG 4620:Students will critique an accounting
system to identify the strengths and
weaknesses of the system. Twelve or more
deficiencies identified­ exceeded expectations.
Seven to eleven deficiencies identified­met
expectations. Six or fewer deficiencies
identified­below expectations. A case narrative
that described the sales and cash receipts
processing for a fictional company (Robinson
Company). The case included 15 weaknesses
in internal control that could be identified by the
student.
Person(s)
Analysis of Results for Measure 1.
Responsible: (include strengths & weaknesses):
Stan Clark
Not measured in Fall 2014
Completion
Date:
07/16/2015
Supporting Document(s):
Future
Actions
:Describe
Program
Changes
(adding a
course,
assignment,
project,
etc.):
None
planned
Future
Actions
:Describe
Assessment
Changes
(measures
such as
rubrics,
exams,
diagnostic
instruments,
etc.):
None
planned
Future
Actions
:Describe
any
additional
resources
needed
(Leave blank
if no
additional
resources
are
needed.):
Measure 2:
ACTG 4640: Internal Auditing Twelve or more
deficiencies identified· exceeded expectations.
Seven to eleven deficiencies identified­met
expectations. Six or fewer deficiencies
identified­below expectations. A case narrative
that described the sales and cash receipts
processing for a fictional company (Robinson
Company). The case included 15 weaknesses
in internal control that could be identified by the
student. Person(s)
Analysis of Results for Measure 2:
Responsible: (include strengths & weaknesses):
Stan Clark
Not measured in Fall 2014
Measure 1:
Meaured in Accounting 3310 Standard: Out of
20 questions, scores of 15 or above exceeded
expectations, scores of 14 met expectations,
and scores of 13 or below failed to meet
expectations.
Person(s)
Analysis of Results for Measure 1.
Responsible: (include strengths & weaknesses):
Stan Clark
The 39% of students meeting or
exceeding expectations in Fall 2014
Completion was significantly below the 70% of
Date:
students meeting or exceeding
07/16/2015
expectations on the Fall 2012
assessment. One issue cited was
the inclusion of all the questions for
Fall 2014 assessment on the final
exam. Inclusion of these questions
along with other questions created a
time issue for the students and the
Completion
Date:
07/16/2015
Use of Prior Results : Changing from 12 to 20 questions.
Student Learning Outcome:
SLO 3 Students will apply appropriate
methods to solve managerial accounting
problems.
Supporting Document(s):
Future
Actions
:Describe
Program
Changes
(adding a
course,
assignment,
project,
etc.):
None
planned.
students may not have spent the
appropriate amount of time on each
question. Another issue was the
change in the assessment from 12
questions (Fall 2012) to 20
questions. There were 8 new
questions added to the 12 used in
Fall 2012. Analysis of the 12
questions that were consistent
between the two assessments
showed improvement on 9 of the
questions compared to the Fall 2012
assessment. Future
Actions
:Describe
Assessment
Changes
(measures
such as
rubrics,
exams,
diagnostic
instruments,
etc.):
Going
forward, the
twenty
questions will
be spread
over the
exams where
the content
is covered. This should
alleviate the
time issue
concern. Also, the
assessment
will occur
closer to the
time the
material has
been covered
in the
course. The
assessment
was
administered
again in
Spring 2015
using this
process. Results from
assessment
will be
compiled in
Fall 2015 to
determine
any needed
changes in
course
pedagogy or
content.
Future
Actions
:Describe
any
additional
resources
needed
(Leave blank
if no
additional
resources
are
needed.):
Use of Prior Results : No changes in 2014­15
Student Learning Outcome:
SLO 4 Students will compare and contrast
how income taxes affect different types of
business entities.
Measure 1:
Person(s)
Measured in Acct 4550 Standard:70% of
Responsible:
students passing the course with a grade of ​
C​Stan Clark
or higher will be able to properly complete 70%
of the required tasks. Students were given a
Completion
factual situation involving a hypothetical
Date:
business entity ("AB Business Entity") and
07/16/2015
asked a series of questions designed to
measure their knowledge of the different tax
consequences of various entities.
Analysis of Results for Measure 1. Supporting Document(s):
(include strengths & weaknesses):
Results are fairly consistent with
2012 assessment. 64.29% of
students met or exceeded
expectations in 2014 versus 63.93%
in 2012. Student performance has
improved in the areas of sole
proprietorships and C corporations. Performance, though, has declined in
the areas of partnerships and S
corporations.. Future
Actions
:Describe
Program
Changes
(adding a
course,
assignment,
project, etc.):
Faculty
teaching the
course
recommended
that as a
group more
time will be
spent on
partnerships
and S
corporations. Future
Actions
:Describe
Assessment
Changes
(measures
such as
rubrics,
exams,
diagnostic
instruments,
etc.):
Faculty also
plan to revisit
the
assessment
to ensure that
these areas
are not
receiving too
much weight
given the
objectives of
the course. The plan is to
revisit the
entire
assessment
now that a
stable core of
faculty in the
tax area
exists to
determine
proper
weighting of
topics not just
in terms of
the
assessment
but also the
course. Future
Actions
:Describe
any
additional
resources
needed
(Leave blank
if no
additional
resources
are needed.):
Use of Prior Results : No changes prior years served as a benchmark
Student Learning Outcome:
SLO 5 Students will perform audit risk
analysis.
Measure 1:
Person(s)
ACTG 4620: 75% of the students earning a ​
C​ Responsible:
or higher will either meet or exceed
John Wermert
expectations. Exceeds ​
Student identified
more than 9 factors, Meets ​
student identified Completion
7­9 factors, Failed to meet expectations ​
Date:
student identified fewer than 7 factors. The
07/16/2015
students were asked to read a case. Based
upon this narrative, they were asked to identify
risk factors, and whether the factor increased
or decreased audit risk. It was a problem on
the second exam (worth 16/100 points on the
exam), which was included in their course
grade. The case contained 12 possible risk
factors.
Analysis of Results for Measure 1. Supporting Document(s):
(include strengths & weaknesses):
The results show a decline in
performance compared to prior
assessments. 47.9% of students met
or exceeded expectations compared
to 50% of students in Fall 2012 and
67.5% in Spring 2014. One
explanation could be that in the prior
semesters, the assessment was
given on an exam administered
shortly after the material was covered
in class. The Fall 2014 assessment
was The results show a decline in
performance compared to prior
assessments. 47.9% of students met
or exceeded expectations compared
to 50% of students in Fall 2012 and
67.5% in Spring 2014. One
explanation could be that in the prior
semesters, the assessment was
given on an exam administered
shortly after the material was covered
in class. The Fall 2014 assessment
was administered on a comprehensive
final exam. The time lag between the
coverage of the material and the
assessment could have negatively
affected students’ performance. Future
Actions
:Describe
Program
Changes
(adding a
course,
assignment,
project,
etc.):
ACTG 4620 :
Plan is to
incorporate
multiple in­
class
exercises
targeted for
the specific
issues
related to
audit risk
analysis to
reinforce the
material
ACTG 4640
: Continued
emphasis
placed on the
risk
assessment
process
course. Students
now have to
complete two
risk
assessment
projects
during the
semester
and this
should
continue. Important to
make sure all
faculty
teaching
course
understand
importance
of this area.
Future
Actions
:Describe
Assessment
Changes
(measures
such as
rubrics,
exams,
diagnostic
instruments,
etc.):
No change
Future
Actions
:Describe
any
additional
resources
needed
(Leave blank
if no
additional
resources
are
needed.):
Measure 2:
Person(s)
ACTG 4640: 75% of the students earning a ​
C​ Responsible:
or higher will either meet or exceed
Rebekah
expectations. Exceeds ​
Student identified
Heath
more than 7 factors, Meets ​
student identified
5­7 factors, Failed to meet expectations ​
Completion
student identified fewer than 5 factors. The
Date:
students were asked to read a case. Based
07/16/2015
upon this narrative, they were asked to identify
risk factors, and whether the factor increased
or decreased audit risk. It was a problem on
the final exam (worth 5/100 points on the
exam), which was included in their course
grade.
Use of Prior Results : None
Analysis of Results for Measure 2:
(include strengths & weaknesses):
73% of students met or exceeded
expectations. While below the
standard, this assessment shows
significant improvement over the prior
assessment (2012). The 2012
assessment resulted in 54% of
students meeting or exceeding
expectations. Student Learning Outcome:
SLO 6 Students will apply technology in
accounting applications.
Measure 1:
Old measure invalid.
Person(s)
Analysis of Results for Measure 1.
Responsible: (include strengths & weaknesses):
Tammy
Not measured in 2014­15
Bahmanziari
Completion
Date:
04/09/2015
Supporting Document(s):
Future
Actions
:Describe
Program
Changes
(adding a
course,
assignment,
project,
etc.):
Future
Actions
:Describe
Assessment
Changes
(measures
such as
rubrics,
exams,
diagnostic
instruments,
etc.):
With the
completion of
her
dissertation
of Kelly
Williams she
and Dr.
Bahmanziari
will complete
a new
assesment
tool to
validate
instruction in
this area. Future
Actions
:Describe
any
additional
resources
needed
(Leave blank
if no
additional
resources
are
needed.):
Use of Prior Results : Question 19, which was revised as the result of Spring 2012 assessment. The new question reads. 19. In order for a deed to be effective between the purchaser and the seller of real
estate, the deed must be in writing, signed by the grantor, and: a. must not be a gift to the grantee. b. must include the sale price. (c.) must be delivered to the buyer by the seller with the intent to
transfer title. Ch. 50 (old 51) d. must be recorded pursuant to the state statute.
Student Learning Outcome:
SLO 7 Students will evaluate communications
between two parties to determine whether,
under the given circumstances, the essential
elements of an enforceable contract exist in
communications b/n those parties & which
viable defenses, if any, may be raised to
prevent enforcement.
Measure 1:
Measured in BLAW 3430 Standard: 75% of
students will score 75% or higher on 25
multiple choice questions embedded in
exams.
Person(s)
Analysis of Results for Measure 1. Supporting Document(s):
Responsible: (include strengths & weaknesses):
Pat Wall
86.7% of 108 students completing the
assessment met or exceeded
Completion expectations in Spring
Date:
2014. Continued improvement as
07/16/2015
compared to Spring 2012 when 80.8%
of students met the standard. (Spring
2009 assessment only 55% met the
standard) Students showed
significant improvement on Question
19, which was revised as the result of
Spring 2012 assessment, as 73%
answered this question correctly. This compares to 42% in 2012 and
34% in 2010. The revision was based
on the determination that the question
was worded poorly and misleading
compared to the textbook
presentation of the materials.
Questions 9 (contracts) and 17
(property) were identified as areas
students are still experiencing
difficulties
Future
Actions
:Describe
Program
Changes
(adding a
course,
assignment,
project,
etc.):
The BLAW
Committee
recommends
that the
Business
Law Summit
should host a
Real Estate
speaker this
year. The
antritrust
speaker
arranged for
BLAW 3400
was a
success this
past year as
measured by
informal
feedback
from
students who
attended the
seminar. Similarly, a
real estate
speaker may
improve
student
interest in
the property
area of the
course which
falls at end
of the
semester. The topics
covered
could include
the content
addressed in
Questions 9
& 17.
Future
Actions
:Describe
Assessment
Changes
(measures
such as
rubrics,
exams,
diagnostic
instruments,
etc.):
None
planned.
Future
Actions
:Describe
any
additional
resources
needed
(Leave blank
if no
additional
resources
are
needed.):
Report Date: Wed Aug 12 2015
15:20:39 CDT
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