Pilot Program Review – Accounting Department – 2002-2003
Executive Summary
In the College of Business, the Accounting Department was selected by Dean Roy
Savoian to participate in the initial program review process under development through
the provost’s office. As an initial, pilot effort, much was learned by all of the participants
about the process itself, the timeline, contents of the self-study, selection of external
reviewers, organization of campus visits, and efforts to ensure that all of the work and
effort put forth by all of the various people produces meaningful results.
As a part of the process, the department composed a self-study document following the
academic program review guidelines, which was submitted in a timely and competent
fashion. Descriptive material about the department was satisfactory. The section on
Information Literacy did not address the specific program but was generic information
about the university’s library. The two sections “VI Reflections” and “VII Future
Directions” were minimal and did not reflect a thoughtful discussion. Section “VIII
Feedback” was missing.
Dr. Rodney Rogers, Associate Dean and Professor, of the School of Business
Administration at Portland State University served as the external reviewer reading the
self-study document and meeting with faculty and administrators at the Ellensburg
campus and at the university centers in Lynnwood and SeaTac.
Based upon the self-study document, Dr. Rogers’ report, and the dean’s review, this
report summarizes the commendations and recommendations. It is expected that this
report will provide a framework and guidance for the department to continue their
endeavors in meeting their mission and goals within the university.
Commendations:



Accounting faculty serve students through a variety means including acting as
club advisors, career counselors, and mentors.
Accounting students perform successfully as measured by external indicators such
as professional licensure in Certified Public Accountant, Certified Management
Accountant, and Certified Internal Auditor.
Spanning three physical sites, the department is able to maintain a certain level of
departmental cohesiveness.
Recommendations:




There needs to be a more systematic and formal assessment of the graduates
within the context of programmatic goals and student learning objectives.
Current undergraduate curricular offerings need to be analyzed for inclusion of
additional topics.
Faculty scholarly activity will need to meet AACSB accreditation standards.
The role of the graduate program within the mission of the department and the
university should be explored.
The first recommendation reflects the concern that while there is anecdotal evidence of
the quality of the accounting graduates, there is no organized or systematic manner in
which data is gathered that connects the program goals and student learning goals with
student performance. As an example, the self-study document states that results of the
CPA examination are reviewed annually, but no data were given in the document to
illustrate how well CWU students performed. As Dr. Rogers noted, “AACSB requires
that school’s articulate and measure key ‘discipline-specific knowledge and skills’ that
students have learned in their major. These appear to be two processes that are needed.”
The second recommendation addresses the absence of at least two areas of knowledge
that accounting undergraduates are expected to have but are not addressed in CWU’s
accounting program. These two areas were identified by Dr. Rogers including “every
graduate has an understanding of key issues regarding systems as they relation to
accounting. This is especially true in light of the increased expectations of the accounting
profession as they relate to the Sarbanes-Oxley Act.”
Dr. Rogers also notes the CPA examination will be changing format to include evidence
of critical thinking and information literacy on the part of the examinee by requiring the
candidate to research various accounting problems. How this is going to be addressed in
the accounting curriculum is a topic for the faculty to discuss. As Dean Savoian
indicated, the faculty will need to follow AACSB accreditation processes including “(1)
monitor and evaluate the appropriateness of the curriculum; and (2) articulate and
measure key discipline-specific knowledge and skills that students have learned.”
The third recommendation reflects the accreditation standard as established by AACSB.
Currently, the College of Business is working on this nationally recognized standard
which must be included in the university’s program review for the college and its
respective departments. Support for meeting this standard is available through the
College’s professional development opportunities.
The fourth recommendation to scrutinize the masters in professional accountancy
program is addressing several issues. In terms of the curriculum of the master’s program,
Dr. Rogers notes the lack of consistency between the program goals and the courses
students are required to take. For example, Dr. Rogers notes the absence of course work
on accounting information systems although the goal is to help students “understand the
ethical, legal and economic implications of a technology-mediated global economy.”
In addition, the masters program has not met with the success in terms of enrollment as
originally anticipated. One reason for this may lie in the fact that students do not
necessarily need a master’s degree in order to be successful in their employment. The
university is being challenged to serve more students with fewer resources. There are
fiscal and enrollment pressures across all academic institutions. What role the masters in
professional accountancy should play within the context of fiscal conservancy and
AACSB accreditation standards is a discussion that needs careful and thoughtful
development.
Recommendations for Dean and Provost’s Office:
 Provide assistance and guidance as faculty discusses the curricular and assessment
recommendations.
 Continue to assist and support faculty efforts in meeting AACSB academic and
scholarly standards.
 Begin planning on meeting personnel needs as faculty retire.
Overall, the accounting department is at a stage where some significant thought and effort
will assist them in creating stronger departmental programs built upon clearly defined
student learning statements, programmatic assessment and the optimum mixture of
faculty life of teaching, scholarly endeavors and service.