“Results and Conclusions from Recent Pathway Initiatives”
Presented by Pelham Matthews and John Mitchell
(Algoma University)
The discussions of November 2010, dealt with the following:
• The use of the Canadian Institute of Chartered Accountants
(CICA) Uniform Final Examination (UFE) Prequalification
Competencies, and University Undergraduate Degree Learning
Expectations (UUDLEs) as the basis for defining the common
elements of an Ontario baccalaureate degree in Accounting;
• The gap analysis that was done based on the diploma and degree
learning outcomes; the ICAO practice of mapping the alignment of
Accounting baccalaureate courses to the UFE Competencies for
the purpose of accreditation was used
• What it would take to get multiple university commitment to a
pathway model; and
• Formulating a clear statement of diploma level learning (in
Accounting, Microeconomics, Macroeconomics and Statistics)
that is needed BEYOND the set provincial program standards and
the curriculum offerings of some colleges.
ACCOUNTING LEARNING GAPS were identified and
categorized:
• RESEARCH SKILLS
• CRITICAL THINKINGS AND PROBLEM
SOLVING
• BROADER BUSINESS KNOWLEDGE
• HOLISTIC VIEW OF THE DISCIPLINE IN THE
LARGER BUSINESS SYSTEM
• COMMUNICATION SKILLS
• EXPOSURE TO THE GLOBAL BUSINESS
CONTEXT
There was agreement that:
The two year diploma competencies have been covered, although
they have been pursued at a more operational level and with a
narrower focus. This was reflected in the gap analysis. References to
the lack of diploma preparation for “strategic initiatives”,
“organizational evaluations”, ”external reporting”, “analysis”,
“evaluation”, and “decision making” were made The acquisition of
these skills tend to require a greater depth of course theory and
breadth of application within a corporate framework, but not a justify a
full repeat of the accounting courses.”
The accounting competencies have been met by “B” GPA diploma
graduates. This was based on the gap analysis done and the
supporting evidence of York University’s transfer student grades.
Based on the list of concerns, “it was decided that an accounting diploma to
baccalaureate transfer stream must incorporate the learning typically included in
the following courses:
i)
ii)
iii)
iv)
v)
vi)
vii)
viii)
ix)
Macroeconomics
Microeconomics
Statistics
Introduction to Managerial Accounting
Introduction to Financial Accounting
Finance
Business Information Systems
English Communications,
And, if required as an admission requirement by the specific
business degree program: Calculus (4U Advanced Functions or
equivalent) and Personal Income Tax are strongly recommended
To quote Richard Hook, “while some colleges already offer all of these courses, many
do not. It is for this reason that all of Ontario’s colleges are currently considering a
system-wide agreement committing to offer these courses (including specified
learning outcomes that meet York’s Bridge Program admission requirements)”.
Complicating factors:
•
•
•
•
these identified gaps do not shrink when looking at 2-year College graduates with “A” averages.
colleges dedicate some course time, including accounting courses, on remedial studies. So the issue
for universities is - for any university degree program, how can such courses be counted as
equivalent.
There is a need to address course specific learning gaps, without having the student repeat the same
course in a degree program. As result universities will have to look to other courses to bridge the
learning gaps. Are these courses to be diploma courses or degree courses, and when will
these courses would be taken by the students?
some cases only a university degree is required for the professional accounting designation, not
specifically a business degree; so a seamless transfer system will have to have some flexibility
in its design – as student needs may differ
Some marketplace realities:
•
•
•
some duplication of College and University accounting programs will always exist
The acceptance that if specialty college-level courses are accepted by professional accrediting
bodies that the university would also accept these courses as equivalent for the professional learning
competencies or capabilities
This project did not pursue the 3-year diploma transfer option beyond indicating that a 3 plus 1 could
not be justified in Accounting for both residency and competency gap reasons.
These complicating factors when combined
with the marketplace realities result in the
realization that, to make the college to
university transfer, whether it occurs after
year 2 or 3 of a college accounting program,
some form of bridging should occur, and that
the bridging courses would not necessarily
have an only an accounting focus
The first outcomes of these discussions and deliberations, was agreement on what an
acceptable “multi-university” Accounting transfer pathway model should endeavour
to do:







“ensure that the combination of college and university baccalaureate study
cover all of the learning expectations of the baccalaureate expected of
successful non-transfer students,
offer a route by which qualifying college graduates can transfer to and
successfully complete baccalaureate study with a minimum of overlap and
duplication,
be efficient for students in terms of time to baccalaureate completion and cost,
be cost effective and efficient for the colleges, universities and the public
purse,
provide pathways to several professional certifications including meeting the
rigorous accreditation requirements of the ICAO), CMA, and CGA offer
consistent and competitive benefits that can be clearly communicated and
effectively marketed to prospective students,
constitute an effective and high quality baccalaureate opportunity, and
attract sufficient enrolment to be sustainable.” – CUCC Final report on the
Accounting Bridge (November 2010)
When these pathway goals were combined with the
research findings on other “successful” college-touniversity transition or bridging programs, it was
decided that a Block-Transfer pathway was best
suited for a multi-partner approach, as opposed as
the a course-for course articulation model that has
been traditionally followed in Ontario
it was decided that the 2-year diploma-to-degree gap would be the best point from
which to bridge to a university business program; and that the gap will be best
addressed by “a bridge that would:
i)
cover key accounting gaps in a more comprehensive and holistic
manner including adding greater depth in specific areas of theory,
ii)
introduce transfer students to the teaching/learning styles,
independence, and demands of baccalaureate study,
iii)
add the theoretical background typically offered in the first and second
years of baccalaureate study, apply the required mathematical,
communications, writing, critical analysis, problem solving and
statistical skills essential to baccalaureate study, and
iv)
affirm that transfer students had mastered the competencies needed to
enter into and succeed in their baccalaureate study.” – CUCC Final
report on the Accounting Bridge (November 2010)
“To be recognized for baccalaureate transfer credit, college study must meet the
MTCU approved program standards, be taught at the college level and require
students to demonstrate an appropriate level of mastery of learning outcomes.
Those courses that integrate vocational and pre-college remedial study cannot be
included in the stream for baccalaureate credit.” – CUCC Final report on the Accounting
Bridge (November 2010)
PATHWAY FLOWCHART: DIPLOMA-TO-BACCALAUREATE TRANSFER IN
ACCOUNTING
2 Year Business –
Accounting Diploma
Program
Bridge to
Baccalaureate
Accounting Stream
Business Baccalaureate
& Professional
Credential Completion
Transfer Stream
Bridge Admission
Requirements:
A minimum diploma GPA of
BProfessional courses recognized
by CGA
in as Little as 4 Additional
Terms
Bridge Description:



A minimum grade of B in:


Microeconomics
Macroeconomics
Financial Accounting (3

courses)





Managerial Accounting
Finance
Business Information Systems
Statistics
2 Communications courses
Recommended Courses
which are Additional
Requirements of Many
Universities:

Secondary School 4U
Advanced Functions (or
college equivalent)
Personal Income Tax

3
rd
Year Accounting
Diploma Study or
Employment
Updated August 4, 2011




5 top-up half courses
Offered on-line or in person
Courses designed and faculty
appointed by university or
universities responsible for the
bridge
Bridge courses meet relevant
professional accreditation
requirements
Jointly assessed & approved
annually
Classroom courses scheduled
in spring/summer
While some duplication of
content may occur, the
learning experience, including
a focus on critical thinking and
case studies, are designed to
bridge the diploma/degree gap
& ensure progress towards
professional certification
Degree Admission
Requirements:


University‘s admission
requirements
Degree completion
requirements specified by
the university
Graduate Study or
Employment
NOTES: To ensure diploma course credit recognition, transfer students must
successfully complete all required courses, their professional courses should have
CGA recognition, and they should attain a GPA of “B” and a grade of “B” in each
professional course.
Because of some universities’ admission requirements, it is recommended that
prospective transfer students obtain a grade of “B” in Personal Taxation and
complete the secondary school 4U Advanced Functions or an equivalent.
•“It is expected that college courses would be mapped to only one university
and that mapping can be transferred to other partner universities.
•It was agreed in principle that a transfer model committing to ½ of the credits
towards a baccalaureate degree must also stress that each university program
would specify the degree completion requirements which could include
courses at all levels of the degree.
•There was agreement that a GPA of “B” or “75%” in the last 10 courses of the
baccalaureate transfer stream of the 2 year business-accounting diploma
program and successful completion of the “bridge” would be acceptable for a
block transfer worth ½ the credits of a baccalaureate degree.
•It was agreed that the model would facilitate the integration of transfer
students into regular business classes of current business degrees and that
restrictions would be clearly stated in marketing literature.
•There is the need for an annual assessment of effectiveness, identification of
issues and the timely correction of problems. “ – CUCC Final report on the
Accounting Bridge (November 2010)
In conclusion, it is the belief of the conference group that the agreed upon
pathway model satisfies the first three of the MTCU’s goals for improved
Credit Transfer:
 Expand and improve student transfer pathways that respond to student
demand
 Improve transparency and access to information about pathways and
credit transfer
 Improve access to pathway opportunities by streamlining entry grade
requirements
 Improve access to pathway opportunities for students holding
international credentials
 Support student success
"POLICY STATEMENT FOR ONTARIO’S CREDIT TRANSFER SYSTEM." Ministry of Training,Colleges and
Universities. N.p., n.d. Web. 7 Nov 2011. <http://www.tcu.gov.on.ca/eng/eopg/publications/CreditTransferE.pdf>.