Cameron University
School of Business
Accounting Program
CIP Code 520301
Program Code 305
Program Quality Improvement Report
2009-2010
1
Student-Learning Goals
1. Students demonstrate an understanding of the broad
foundations of business.
2. Students demonstrate critical thinking skills necessary to
make effective business decisions.
3. Students display the interpersonal skills conducive to
positive business relationships.
4. Students analyze the competitive environment and
develop integrative business strategies.
Note: These goals were adopted by the entire School of Business faculty during the Summer of 2010.
Program Quality Improvement Report
2009-2010
2
Student-Learning Outcomes
Cameron’s SCOB is Accredited by the Accreditation Council for
Business Schools & Programs (ACBSP)
ACBSP develops, promotes, and recognizes best practices that contribute to
continuous improvement of business education, but no specific outcome is required by
ACBSP. However, the goals of the School of Business and of the Accounting Program
evolve around the best practices established by ACBSP. Those practices include:
Leadership
Continuous Improvement and Organizational Learning
Faculty and Staff Participation and Development
Partnership Development
Design Quality
Management by Fact
Long-Range View
Public Responsibility and Citizenship
Fast Response
Results Orientation
Program Quality Improvement Report
2009-2010
3
Relationship between Student Learning Goals & ACBSP Best Practices
Leadership
Continuous
Improvement &
Results
Organizational
Orientation
Learning
Faculty and
Staff
Participation &
Development
1. Broad Foundations
of Business
Fast Response
2. Critical Thinking
Skills
3. Interpersonal Skills
4. Develop Strategies
Public
Responsibility
&Citizenship
Partnership
Development
Long-Range
Design Quality
View
Management by
Fact
Program Quality Improvement Report
2009-2010
4
Alignment of Accounting Program Outcomes
Outcomes
Offer Quality Educational Opportunities
Create Skilled Professionals
Stimulate Economic Development
Prepare Students for Success/Leadership
Plan
2013
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Enhance Student Understanding of Businesses
Create Student Center Approach to Learning
Offer Experimental & Innovative Learning Opportunities
Create Ethical Behavior
Create Opportunity for Students to contribute to a changing world
Resource Management
Create an Environment for an Open Exchange of Ideas
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Life Long Learning
Provide Cultural and Social Development
Cameron
Mission
Statement
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School of
Business
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Measures of Learning and Service Outcomes
1. Direct measures of Student-Learning Outcomes
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Major Field Assessment Test (MFAT)
Accounting Practice Set Projects
Tax Research Reports
Accounting Software Selection Reports
Imbedded Multi-Choice Exam Questions
Essays or Problem type Exam Questions
Tax Return Projects
Group Audit Projects
Program Quality Improvement Report 20092010
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Measures of Learning and Service Outcomes
2. List all indirect measures of student-learning or
service outcomes
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Entry into Graduate School
Job Placement Rates
IDEA Surveys
Survey of Internship Supervisors
Survey of Interns
Survey of Students
Survey of Faculty
Survey of Graduates
Program Quality Improvement Report 20092010
7
Measures of Learning and Service Outcomes
3. Accounting Program Strategies that address
shortfalls in student learning prior to graduation
include:
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Tutorial Lab w/student workers
Use “MyAccountingLab” to aid student learning
Use an “Introductory Accounting” course
Common syllabi elements for Acct 2013 and Acct 2023
Use Accounting Club to improve accounting student
network
Program Quality Improvement Report 20092010
8
Results from 2009-2010 Action Plan
Action Plan……………………………Create Advisory Board
SCOB Goal Affected……………...# 1 –Broad Foundations of
Business
Action Plan Results……………….Student Advisory Board and an
Advisor Board of Southwest
Oklahoma business leaders
Desired Outcomes………………..To improve program through
listening to students and business
leaders ideas
Measureable Improvements..All measures should improve over
time.
Program Quality Improvement Report
2009-2010
9
Results from 2009-2010 Action Plan
Action Plan……………………………Create Accounting Club
SCOB Goal Affected……………...# 1# 2, # 3, & # 4
Action Plan Results……………….Create Accounting Club
Desired Outcomes………………..To create an atmosphere between
accounting students in which
upper division accounting students
can be mentors for newer
students.
Measureable Improvements..All measures should improve over
time.
Program Quality Improvement Report
2009-2010
10
Data Comparison of Internal Measures for Goal # 1
Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
Comparison of Goal # 1 Internal Measurements
100%
95%
90%
85%
80%
75%
70%
65%
60%
2004
2005
2006
2007
2008
2009
Manual Accounting Practice Sets
AIS Computerized Acctg Program
Tax Research Reports
Audit Simulation
Program Quality Improvement Report
2009-2010
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Results from 2009-2010 Action Plan
Action Plan……………………………Improve Tutorial Lab
SCOB Goal Affected……………...# 1, # 2 & # 3
Action Plan Results……………….Open Lab, Staff Lab to Enhance
student learning and to Reduce
Student Attrition
Desired Outcomes………………..To improve students accounting
knowledge by providing a common
place to interact with other
accounting students where help is
available.
Measureable Improvements..All measures should improve over
time.
Program Quality Improvement Report
2009-2010
12
Results from 2009-2010 Action Plan
Financial Accounting 2013 Withdrawal Rates
30.00%
25.00%
20.00%
15.00%
10.00%
5.00%
0.00%
SP07
FA07
SP08
Semester
Program Quality Improvement Report
2009-2010
FA08
SP09
13
Results from 2009-2010 Action Plan
• Action Plans that were NOT accomplished but remain on the
list of future actions include:
– Course in International Accounting Standards
– Add an Ethics course
Program Quality Improvement Report
2009-2010
14
Student-Learning Outcomes and Measurements
Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
Methods used to
determine validity
of measurement
instruments
Methods used
to determine
reliability of
measurements
CURRICULUM
AREA OR TARGET
AUDIENCE
Measurements
1. Evaluate and
solve
business
problems.
1a. Business
Policy (BUS
4633)
1. Major Field
Assessment
Test (Direct)
1. Concurrent
Validity
1. Inter-rater
Reliability
1. By Semester
2. Analyze and
record
business
transactions;
prepare
accounting
reports.
2a. Accounting
Information
Systems
(ACCT 4513)
2b. Intern
Supervisor
Report
2a. Manual
Accounting
Practice Set
(Direct)
2b. Intern
Supervisor
Questionnaire
(Indirect)
2a. Content
Validity
2b. Construct
Validity
2a. Intra-rater
Reliability
2b. Intra-rater
Reliability
2a. By Semester
PROGRAM
OUTCOME
Program Quality Improvement Report
2009-2010
Schedule for
measurements
2b. By Semester
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15
Student-Learning Outcome and Measurements
Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
PROGRAM
OUTCOME
CURRICULUM
AREA OR TARGET
AUDIENCE
Measurements
Methods used to
determine validity
of measurement
instruments
Methods used
to determine
reliability of
measurements
Schedule for
measurements
3. Use computer
software to
prepare
accounting
records and
reports.
3a. Accounting
Information
Systems
( ACCT 4513)
3b. Intern
Supervisor
Report
3a. Computerized
Accounting
Practice Set
(Direct)
3b. Intern
Supervisor
Questionnaire
(Indirect)
3a. Content
Validity
3a. Intra-rater
Reliability
3a. Each time
course is
offered
3b. Construct
Validity
3b. Intra-rater
Reliability
3b. By Semester
4. Perform tax
planning
research to
improve
decision
making.
4. Individual
Income Tax
(ACCT 4013)
4. Tax Research
Report (Direct)
4. Construct
Validity
4. Intra-rater
Reliability
4. Fall Semester
Program Quality Improvement Report
2009-2010
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16
Student-Learning Outcome and Measurements
Goals # 1: Continued
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
PROGRAM
OUTCOME
4. Analyze cost
structures to
improve
profits
5. Plan and
perform a
financial
statement
audit.
Measurements
Methods used to
determine validity
of measurement
instruments
Methods used
to determine
reliability of
measurements
Schedule for
measurements
4. Cost
Accounting
(ACCT 3133)
4. (TBD)
4. (TBD)
4. (TBD)
4. (TBD)
5. Auditing (ACCT
4213)
5. Simulated Audit
Practice Set
(Direct)
5. Content Validity
5. Intra-rater
Reliability
5. Spring
Semester
CURRICULUM
AREA OR TARGET
AUDIENCE
Program Quality Improvement Report
2009-2010
17
17
Student-Learning Outcome and Measurements
Goal # 2: Students will demonstrate critical thinking skills necessary to make effective
business decisions.
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
PROGRAM
OUTCOME
CURRICULUM
AREA OR TARGET
AUDIENCE
Measurements
1. Use cognitive
skills to
identify
accounting
office
problems and
to formulate
solutions
1. Accounting
Internship
(ACCT 4483)
1. Multiple
measures from
the Internship
Supervisor
Survey (Indirect)
2. Use cognitive
skills to
analyze and
record
business
transactions;
and in
preparing
accounting
reports.
2a. Accounting
Information
Systems (ACCT
4513)
2b. Accounting
Internship
Report
2a. Average of SUA
and QB Projects
(Direct)
2b. Average of Intern
Supervisor Acct
Skill, Computer
Skills and
Problem Solving
Skills (Indirect)
Methods used
to determine
validity of
measurement
instruments
Methods used
to determine
reliability of
measurements
Schedule for
measurements
1. Construct
Validity
1. Intra-rater
Reliability
1. Every
Semester
2a. Content
Validity
2a. Intra-rater
Reliability
2b. Construct
Validity
2b. Intra-rater
Reliability
2a. Each time
course is
offered
2b. Each time
course is offered
Program Quality Improvement Report
2009-2010
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18
Student-Learning Outcome and Measurements
Goal # 2: Continues
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
PROGRAM
OUTCOME
3. Use cognitive
skills to
perform tax
planning
research for
improved
decision
making
4. Use cognitive
skills to plan
and perform a
financial
statement
audit.
Measurements
Methods used to
determine validity
of measurement
instruments
Methods used
to determine
reliability of
measurements
3. Individual
Income Tax
(ACCT 4013)
3. Tax Research
Report (Direct)
3. Construct
Validity
3. Intra-rater
Reliability
3. Fall Semester
4. Auditing
(ACCT 4213)
4. Simulated
Audit Practice
Set (Direct)
4. Content
Validity
4. Intra-rater
Reliability
4. Spring
Semester
CURRICULUM
AREA OR TARGET
AUDIENCE
Program Quality Improvement Report
2009-2010
Schedule for
measurements
19
19
Student-Learning Outcome and Measurements
Goal # 3: Students will display the interpersonal skills conducive to positive business
relationships.
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
PROGRAM
OUTCOME
1. Students will
display the
interpersonal
skills required
to effectively
work in
groups.
2. Students will
display the
interpersonal
skills required
to effectively
work in an
office
environment.
CURRCULUM
AREA OR TARGET
AUDIENCE
Measurements
Methods used to
determine validity
of measurement
instruments
Methods used
to determine
reliability of
measurements
Schedule for
measurements
1. Auditing
(ACCT 4213)
1. Simulated
Audit Practice
Set (Direct)
1. Content
Validity
1. Intra-rater
Reliability
1. Spring
Semester
2. Accounting
Internship
(ACCT 4483)
2. Internship
Supervisor
Survey
(Indirect)
2. Construct
Validity
2. Intra-rater
Reliability
2. Every
Semester
Program Quality Improvement Report
2009-2010
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20
Student-Learning Outcome and Measurements
Goals # 4: Students will be able to analyze the competitive environment and develop
integrative business strategies.
MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME
PROGRAM
OUTCOME
1. Utilizing tax
knowledge to
develop
business
strategy.
2. Utilizing cost
accounting
knowledge to
develop
business
strategy.
3. Utilizing
financial
accounting
knowledge to
develop
business
strategy.
CURRICULUM
AREA OR TARGET
AUDIENCE
1. Individual
Income Tax
(ACCT 4013)
2. Cost
Accounting
(ACCT 3133
3. Financial
Accounting
(TBD)
Measurements
Methods used to
determine validity
of measurement
instruments
Methods used
to determine
reliability of
measurements
Schedule for
measurements
1. (TBD)
1. (TBD)
1. (TBA)
1. (TBA)
2. (TBD)
2. (TBD)
2. (TBA)
2. (TBA)
3. (TBD)
3. (TBD)
3. (TBA)
3. (TBA)
Program Quality Improvement Report
2009-2010
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21
Display of Assessment Data
Program Quality Improvement Report
2009-2010
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Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
Program Outcome # 3: Use computer software to prepare accounting records and reports.
Computer & Accounting Software Skills
100%
95%
90%
85%
80%
75%
70%
65%
60%
19
36
31
34
21
23
10
10
6
2004
2005
2006
2007
2008
2009
AIS Computerized Acctg Program
Intern Supervisor Feedback on Computer Skills
Program Quality Improvement Report
2009-2010
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Goals # 2: Students will demonstrate critical think skills necessary to make effective business decisions.
Program Outcome # 1: Use cognitive skills to identify accounting office problems and to formulate solutions.
Using Cognitive Skills in the Office
100%
95%
-Adaptability
90%
-Initiative
85%
80%
-Organizational skills
75%
-Telephone
skills/etiquette
70%
65%
-Verbal language
60%
2007
2008
2009
2010
Program Quality Improvement Report
2009-2010
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Goals # 3: Students will display the interpersonal skills conducive to positive business relationships.
Program Outcome # 2: Students will display the interpersonal skills required to effectively work in an office
environment.
Interpersonal Skills in the Office
100%
95%
90%
85%
80%
75%
70%
65%
60%
2007
2008
2009
2010
-Interpersonal skills
Program Quality Improvement Report
2009-2010
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Goals # 1: Students will demonstrate an understanding of the broad foundations of business.
MFAT Accounting Scores compared to Nat'l Average
60
55
Percent
50
45
40
35
30
Program Quality Improvement Report
2009-2010
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Action Plan
1. Increase Computer and Software training
2. Improve Office Skills/Professionalism
3. Improve Interpersonal Skills
Program Quality Improvement Report
2009-2010
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Action plan for Student-Learning or Service
Outcomes
Action
Timeline
Human / Fiscal
Resources Req’d
Increase Computer & Software Spring 2010
Training
None
Improve Office Skills
Spring 2010
None
Improve Interpersonal Skills
Spring 2010
Lectureship Grant
Program Quality Improvement Report
2009-2010
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Published Data
Accounting Graduates /Academic Year
G
r
a
d
u
a
t
e
s
50
45
40
35
30
25
20
15
10
5
0
45
34
32
24
2005-06
2006-07
2007-08
Academic Year
Program Quality Improvement Report
2009-2010
2008-09
29
Program Quality Improvement Report
2009-2010
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