2014-15 PROGRAM REVIEW
Program Name: ACCOUNTING
The Accounting Program prepares graduates to be productive professionals who can make responsible
business decisions in a changing global environment. The Accounting Program mission is congruent with
the mission of UH Maui College, offering credit educational opportunities and striving to create a
student focused educational environment that emphasizes high quality teaching and learning. The
Accounting Program serves a diverse student population, many of whom are first generation college
students, and we are responsive to the needs of both traditional and non-traditional students whose life
experiences and commitment to learning enrich the overall educational environment.
Analysis of the Program
1. Quantitative Indicator: The overall health of the Accounting Program is Cautionary because of
the inaccurate job positions counts in Maui County.
a. Demand Indicator: Unhealthy. 22 jobs/107 majors = 0.21 (<0.5 is unhealthy). Only one
CIP number (52.0302) is used, which does not adequately reflect all the accounting or
bookkeeping jobs that are open to our graduates.
b. Efficiency Indicator: Healthy. The class fill rate is 77.8% which is over the 75% required
for a healthy rating. The student to faculty ratio (53.5) is cautionary, however. Because
67% of our accounting majors are part-time, two full-time faculty are sufficient to cover
the 9 to 12 course offerings each semester with a couple courses taught by lecturers.
c. Effectiveness Indicator: Healthy. The ratio of degrees to majors is 21% (>20% for
healthy), and 76.4% of our majors persist from fall to spring (>75% healthy). This is a
reflection our program’s emphasis on student learning and success.
2. As results of last year’s action plan which is to focus on activity-based learning and student
learning, our students are learning, persisting and graduating. The indicators that we can impact
or control are healthy.
3. If relevant, share a brief analysis for any Perkins Core Indicator not met. 2P1 Completion 44.44
vs. 47.00 goal. 3P1 Retention or Transfer 73.44 vs. 75.21 goal. 4P1 Student Placement 58.62
vs. 68.92 goal. Accounting is a rigorous major; some students who begin as accounting majors
discover that this is not the program for them. As an open door institution and program, we
encourage degree and course exploration.
Action Plan
a. PLO
Set high, measurable standards of achievement; insure the students are meeting the rigor
required for the degree. Review the grading methods on accounting projects to insure students
are meeting the standards for the course.
b. Program improvement Continue our practice of activity-based learning and focus on student
success.
IV. Resource Implications:
List of top three resource requests (IV):
Budget
request
Amount
In 100 words or less describe
how does this request relate
to the strategic plan
If outside of the Strategic Plan
provide rational for the request (in
100 words or less).
No requests
PLO Assessment:
The program learning outcomes for the Accounting Program are the following:
PLO 1. Demonstrate satisfactory proficiency in the basic fundamental principles of financial and
managerial accounting following general accepted accounting principles with special emphasis on
the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial
balances, adjustments, worksheets, financial statements, and the closing process.
PLO 2. Demonstrates satisfactory proficiency in the basic principles procedures, terminology, and
application of income and payroll tax laws.
PLO 3. Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining
accounting records using commercial accounting software, and the use of spreadsheets to solve
accounting problems.
Industry Validation (check all that apply):
Advisory Committee Meeting(s) _X_, How many? _1_
Did Advisory Committee discuss CASLO/PLO? Yes_X_ No__
Coop Ed Placements __ Fund raising activities/events __ Service Learning __
Provide program services that support campus and/or community
Outreach to public schools __
Partner with other colleges, states and/or countries __
Partner with businesses and organizations __
Other__ Describe_______________________________________________________________
1. Expected level of Achievement:
For the PLO assessed, 23 out of the 24 (96%) of students completing the course (ACC 201) met
expectations for the course with a grade of C or better. 83% earned a grade of B or better.
2. Courses (or assignments) Assessed: ACC 201, Introduction to Financial Accounting
3. Assessment strategy/Instrument/Evidence (check all that apply):
Work Sample__ Portfolio__ Project _X_ Exam _X_ Writing Sample __
Other__ Please explain_________________________________________________
4. Results of program assessment:
The grading of project and exams in accounting are very objective. There are some exam
questions on accounting definitions and principles, but the majority of the assessment is based
on completing accounting problems which assess the competencies and student learning
outcomes of the course. In class the accounting concepts and principles are applied by
demonstrating how to complete accounting transactions and prepare financial reports.
Students do problems in class and complete assignments for homework. The exams assess the
students’ knowledge and understanding by testing them on similar problems. The methodology
of activity-based learning and practice is apparently successful because 96% of our students
completed the course with a C or better.
This ACC 201 class used for assessment was a skybridge class. There was one student in the
Kahului class that earned a C in the course. This work was used to analyze the adequacy of a
minimum passing grade. Our Advisory Board supports the competencies and our expectations
of the course. This student’s performance was at a C level based on the rigor of our course. To
determine if our course is at an appropriate rigor for UH Maui College, I looked at this student’s
GPA on Star. This student’s GPA is a 2.54; therefore, I assume her level of performance in
accounting is on par to her level of proficiency in her other classes.
5. Other comments:
Describe CASLO assessment findings and resulting action plans. Go to Laulima UHMC CASLO
Assessment for your program’s “Assessment results” and summarize below.
CASLO assessment findings
Action plan to address findings
Accounting uses math but using an
accounting course to assess quantitative
Use a math course to assess quantitative
reasoning was not an adequate assessment. reasoning.
The QR skills used in accounting are too
narrow for QR assessment.
Accounting problems are assessed with the
lens of accounting processes and concepts;
therefore students are not required to
show their computations at the level
required in math courses. Multiple choice
questions using math in accounting to
assess accounting concepts were not
acceptable for QR assessment
The accounting course has a prerequisite of
MATH 82; the program has MATH 103 or
higher as a program requirement.
Use a math course to assess quantitative
reasoning.
The QR committee representative suggested
reorganizing program map to have MATH 103
completed earlier in the program.
6. Next steps:
For program learning outcomes (check all that apply):
Assess the next PLO_X__ Review PLOs___ Adjust assignment used for PLO___
Adjust course used for PLO___ Meet with Advisory Committee____
Other___ Please explain: