An Coiste Feabhais Acadúil
The Committee on Academic Quality Improvement
The Academic Quality Assurance Programme 2001-2002
Report to Údarás na hOllscoile
Review of
Department of Accountancy and Finance
Self Assessment
Review Group Visit
Follow Up Meeting
Sept 2001 to Jan 2002
28–30 January, 2002
22 May 2002
This Report was compiled for members of Údarás na hOllscoile, NUI Galway and its committees as
a readily accessible but comprehensive source of information on the above review, its context and
its outcomes.
Professor Jim Gosling, Director of Quality, November 2002
Report to Údarás – Review of Department of Accountancy & Finance 2002
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1. Overview of Department of Accountancy and Finance
1.1 Aims and Objectives of the Department
To provide a range of educationally appropriate, challenging and professionally relevant courses in
Accounting (including Finance) and Management Information Systems as part of the undergraduate
programmes of the Faculty.
(1) To provide a range of post-graduate programmes, at both Masters and Diploma level and in
both Accounting and Management Information Systems, designed to offer opportunities to our
own graduates and those of other institutions to enhance their understanding and increase their
skills. To encourage and facilitate students to pursue PhD's within the Department.
(2) To provide imaginative courses for programmes of other Departments and Faculties,
recognising in their design the need for an appropriate inter-disciplinary approach. To actively
support and participate in initiatives to provide educational opportunities for part-time mature
students, such as the Evening BComm and the Executive MBA programmes.
(3) To ensure that all courses provided by the Department (whether under [1], [2] or [3] above) are
professionally presented using well-developed and innovative teaching materials, contain an
appropriate range of learning experiences, are properly assessed, and are supported wherever
possible by the operation of an open door policy to encourage availability to students.
(4) To ensure that all courses provided by the Department are regularly reviewed for the
appropriateness of their content and presentation, and thus to provide an environment in which
innovation in teaching is fostered.
(5) To maintain appropriate contact with (a) the various professional bodies to the membership of
which our students aspire and (b) major potential employers of our graduates.
(6) To provide opportunities for staff members to pursue further degrees as a basis for building the
long-term research capabilities of the Department.
(7) To facilitate the research activities of individual staff members and to provide appropriate fora
for the exchange of ideas (including, in particular, the collective and individual mentoring of
new staff members) and the development, where appropriate, of joint research activities within
the Department, between departments and with external parties.
(8) To facilitate the contribution of individual staff members to the Faculty, to the University and
to the wider community.
(9) To develop and maintain a Departmental atmosphere which emphasises a collegiate approach
to all aspects of our work, including but not limited to a commitment to equity in the allocation
of teaching and other duties, a commitment to the free exchange of teaching materials and
active support of those involved in the delivery of courses for the first time, and a commitment
to flexibility in the assignment of teaching and other duties to facilitate individual staff
members in the pursuit of their research activities.
1.2 Programmes currently contributed to
BComm.
B Corp Law
B Sc (Information Technology)
M Accounting
MBS
MBS (e-Commerce)
MBA
MIT
MBiomedSc
DSA (Business Systems Devel
DSA (Internet and multimedia studies)
DBS
Dip Management
Dip Arts Administration
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1.3 Student numbers
Fulltime equivalent (FTE) student numbers in the Department were 506 in the year 2001, having
increased from 323 in 1997 (+57%). The overall increase in all Commerce Faculty departments
over 1997 to 2001 was from 967 to 1403 (+45%).
1.4 Staff to student ratio
The number of fulltime equivalent academic staff in the Department was 17.75 in 2001 (including 3
Associate Professors, 1 Senior Lecturer, 1 College Lecturer, 1 Junior Lecturers, and 1 Temporary
Teaching Appointment), having increased from 13.06 in 1997, giving a staff student ratio of 29 in
2001, as compared to a Commerce Faculty average of 28. There was also 1 fulltime Secretary/
Administrator.
1.5 Costs
The cost of the Department per FTE student (€1873 for direct costs and €2457 for all costs) was
lower than the Commerce Faculty average €2249 and €2943, respectively) (2000 figures).
1.6 Accommodation and facilities
The Department is located in St Anthony’s College.
2. Review Group Visit and Report
The Review Group consisted of Professor Bernard Pierce, Dublin City University (Chair),
Professor Robert D. Galliers, London School of Economics, Mr. Gearoid Hardy, AIB Bankcentre,
Dublin, Mr. Mike Moroney, Department of Management, NUI Galway and Ms. Carmel Browne,
Staff training and Development Officer, NUI Galway (Rapporteur).
The Group visited the Department of Accountancy and Finance on 28–30 January 2002.
The Department had already submitted a 'Self Assessment Report' and other documentation, that
was made available to the review team in advance of the visit.
2.1 Summary, and Main Recommendations from Report
The Review Group was impressed by many positive features of the Department and detected a
strong spirit of collegiality, enthusiasm and commitment. The record of success on the teaching side
is impressive, as evidenced for example by large student numbers taking undergraduate modules
offered by the Department, the success of its postgraduate courses and the development of the new
BSc in Information Systems programme. The Department’s staff have made extensive contributions
in the general area of community service at the level of university, faculty and Department. As a
consequence of this success, combined with a changing external environment, there are now
significant challenges and opportunities confronting the Department, and major constraints that
need to be addressed as a matter of urgency.
Planning
Given this context, the Review Group is of the view that the Department’s aims and objectives
require reassessment with, say, a five-year time horizon in mind. We noted that the aims and
objectives were, for the most part, descriptive rather than aspirational. The Group also noted that
the title of the Department did not reflect its breadth of activity, specifically in relation to
Information Systems. In this broad context, consideration might usefully be given to a strategy
‘retreat’. Key priorities and objectives could thereby be identified, and actions put in train to
achieve them.
Report to Údarás – Review of Department of Accountancy & Finance 2002
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Resources
The Department (and Faculty) have reached a critical juncture in relation to resources, particularly
as regards physical infrastructure. The current situation is unsustainable and without a timely and
substantial response on resourcing on the part of the University, the trust of the Department risks
being eroded with inevitable negative effects on motivation.
•
The resource allocation process in NUI, Galway may be characterised as highly centralised and
committee-based. It is acknowledged that improvements have taken place in recent years but
nonetheless, meaningful and transparent devolved resource management is required to remedy
the long-standing under-funding of the Department and Faculty.
•
A major issue is the question of administrative support. There is only one dedicated
administrator to support seventeen academics. This state of affairs is clearly untenable and
militates against achievement of Departmental objectives, particularly in relation to research.
The Group felt that the Department as a whole could use central services and supports better. Staff
development programmes that could be used to help less experienced staff, and the establishment of
CELT to support teaching is noted. Similarly the facilities that are available from the Office of
Dean of Research should be better utilised.
Internal Administration
A particular challenge for the Department is to introduce an appropriate level of formality to its
systems and procedures, while retaining the very valuable features of the current informal
arrangements (e.g., open-door policy, informal mentoring of inexperienced staff, etc.). The current
informal meetings of academic staff from the two sub-units (Accounting and MIS) provide a very
useful forum for discussing matters that exclusively relate to one sub-unit, but they should not be
considered a substitute for regular Departmental meetings.
•
We recommend that the Department seek to make more systematic use of student surveys as
input to its regular evaluation of programmes, in conjunction with other appropriate measures.
More formal arrangements relating to the running of each of its programmes should also be
considered. These could include the formal recognition of a programme board, including
academics and students, which would regularly meet to deal with operational matters, student
feedback, evaluation of the programme etc.
•
If the development of a research culture is adopted as a strategic priority then the Department
should consider the introduction of procedures to assist in this process. Some possibilities
include a Departmental working paper series, regular research seminars, and
courses/workshops on research methods. Rather than replace the existing informal procedures,
additional, more formal structures could provide appropriate channels and coordination to help
accelerate the development of research activity in the Department.
•
The Department could benefit from more regular and extensive links with outside parties,
including industry, alumni, the Accounting profession and the national and international
academic community. These linkages could provide a valuable means of pursuing any new
strategic priorities in a range of areas, most notably research.
•
The Department should consider how best the organisation and delivery of tutorials could be
rationalised.
•
The Department should adopt procedures leading to the clear allocation of administrative tasks
and then allocate those tasks that are to be performed within the Department between its
administrative and academic staff. This exercise will form a major input into an assessment of
the Department’s requirements for improved administrative support.
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Review Process
The value of the process is critically dependent on the action and response that result from it. The
Review Group is willing to make any further contribution that would help support the process,
should it be required to do so.
3. Follow up Meeting
4.00 p.m. Wednesday, 22 May 2002
Present: Professor Jim Browne Registrar, Professor Ger Hurley Dean of Research, Professor Seamus Collins, Mr
Gearoid Hardy of the Review Group, Dr Willie Golden, Dr Breda Sweeney, Dr Anatoli Nachev, Ms Emer Mulligan,
Mr Jeromy Brown, Ms Emer Curtis, Ms Laura Regan, Mr John Currie, Ms Geraldine Robbins, Mr Martin Hughes, Mr
Keith Warnock, Mr Tom Acton, Mr Michael Lang, Professor Jim Gosling Director of Quality (Chair), Ms Maureen
Linnane of Quality Office in attendance. Apologies: Mr Mike Moroney.
The Review Group Report will be amended to incorporate issues that were omitted inadvertently.
3.1 Action Plan for the Department:
1. The Department will undertake a process leading to the development of a strategic plan with
objectives, strategy and priorities for a five-year period.
2. In the above context, the Department will develop a formal strategy on research and more
comprehensive systems of supports and activities for staff engaged in research, including a
working paper series in cooperation with other departments in the Faculty and regular research
seminars given by visiting and internal experts.
3. The Department will hold formal Departmental meetings at least three times each academic
year. Formal course boards will be set up also to manage the postgraduate programmes for
which the Department has direct responsibility.
4. The Department will continue to avail of the university staff development programmes and will
explore new opportunities for academic staff and programme development created by the
establishment of C.E.L.T., including the regular use of student surveys.
3.2 Action Plan for University Management:
1. The Director of Quality agreed to support the Department’s strategic plan development process,
and will also consider applications for support for bench marking and other visits associated
with this exercise.
2. The Registrar will consider the provision of additional administrative support in the Faculty
Office to assist in the routine administration of postgraduate programme, with a view to easing
the load on academic programme coordinators.
3. In accordance with recent University policy, the Registrar confirmed that the contract posts in
the Department would be converted to permanent positions.
4. The Registrar will welcome a proposal for improved resources to the Department in recognition
of the practical and technical nature of its MIS programmes and research.
5. The Registrar confirmed that an extension to St. Anthony's College will be constructed and
should be completed by Summer 2004. In relation to shorter-term space problems, temporary
accommodation will be made available for September 2002.
6. The Dean of Research will welcome suggestions for improvement of the criteria and procedures
for the Millennium Fund.
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Report to Údarás – Review of Department of Accountancy & Finance 2002
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7. The Registrar, the Dean of the Commerce Faculty and the Head of Department agreed to meet
to discuss the possibility of extra travel support for permanent members of staff undertaking
doctoral studies.
8. A Review of the Placement Office will take place this Autumn and members of the Department
will be welcome to make suggestions to the review group as to how the placement of MBS and
other students may be improved.
Approved by: Head of Department, Professor S. Collins, 21 June 2002
Approved by: Dean of Commerce, Professor R. Green, 15 July 2002
Approved by: Dean of Research, Professor G. Hurley, 1 July 2002
Approved by: Registrar, Professor J. Browne, 11 June 2002
Finalised 15th July 2002, Jim Gosling, Director of Quality
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