Western Carolina University
Program Assessment Report
Master of Accountancy
College of Business
2006-7
Primary Contact Name/Info:
Susan Swanger, Program Director
231 Forsyth
227-3525
swanger@wcu.edu
Department Mission Statement:
The Department of Accountancy mission is to prepare students for accounting careers in the private, government or public sector.
Through teaching, our primary responsibility, we strive to create a learning environment of excellence with a personal touch. We encourage the development of
critical thinking and decision-making abilities and provide our undergraduate and graduate students with the requisite foundation of accounting knowledge and
professional management skills.
We maintain a qualified and motivated faculty by engaging primarily in applied and instructional development research and through service to our campus,
professional and regional constituencies.of accounting knowledge and professional management skills.
Statement on Alignment of Program Mission w/ University and College Mission
Consistent with the university and college missions, the department mission emphasizes quality teaching, and the dissemination of applied and pedagogical
research. Through service and teaching, members of the faculty are encouraged to develop relationships with regional employers and businesses. Students have
an opportunity to meet and work with these regional constituents and graduate with the requisite skills to pursue professional accounting careers in western North
Carolina and beyond.
Mission
The Department of Accountancy mission is to
prepare students for accounting careers in the
private, government or public sector.
Through teaching, our primary responsibility, we
strive to create a learning environment of excellence
with a personal touch. We encourage the
development of critical thinking and decision-making
abilities and provide our undergraduate and
graduate students with the requisite foundation of
accounting knowledge and professional
management skills.
We maintain a qualified and motivated faculty by
engaging primarily in applied and instructional
development research and through service to our
campus, professional and regional constituencies.
of accounting knowledge and professional
management skills.
Goals
Western Carolina University
Program Assessment Report
Master of Accountancy
College of Business
2006-7
Objectives
Outcome
Delivery
Location
Assessment
Location
Assessmen
Methodolog
1.1 Analyze and solve accounting problems using critical
thinking skills
ACCT 605, 615, 616,
620, 625, 640, 651,
LAW 640
ACCT 620
ACCT 640
Primary trait ana
embedded in cas
studies
1.2 Understand and use key economic criteria for making
effective decisions
ACCT 605, 615, 616,
620, 640, 651
ACCT 620
1.3 Understand and use the information on company financial
statements
ACCT 605, 615, 616,
620, 640, 651
ACCT 640
1.4 Understand fundamental ethical and legal principles and
apply this understanding to decision making situations
ACCT 620, 640, LAW
640
ACCT 620
ACCT 640
1.5 Demonstrate knowledge of the use of technology, its
applications, and analytical tools for problem solving.
ACCT 605, 615, 616,
620, 625, 640, 651
ACCT 625
2.1 Exhibit effective written communication skills.
ACCT 620, 625, 640
ACCT 620
2.2 Exhibit effective oral communication skills
ACCT 620
ACCT 620
2.3 Employ electronic communication technology
ACCT 616, 620, 625,
640
ACCT 620
2.4 Work efficiently and effectively in teams
ACCT 620, 625,, 640
ACCT 620
ACCT 640
3.0 Skilled in the use of specific accounting
content areas
3.1 Demonstrate skills in and knowledge of auditing, financial,
governmental/non-profit, managerial, systems and taxation
ACCT 640
4.0 Prepared to be life-long learners and
recognize that their professional accounting
education begins, not ends, here.
4.1 Access, interpret and use primary financial accounting
authority
ACCT 605, 615, 616,
620, 625, 640, 651,
LAW 640
ACCT 605, 615, 616,
625, 640
Primary trait ana
embedded in cas
studies
Primary trait ana
embedded in cas
studies
Primary trait ana
embedded in cas
studies
Primary trait ana
embedded in AIS
projects
Primary trait ana
embedded in cas
studies
Primary trait ana
embedded in cas
studies
Primary trait ana
embedded in cas
studies
Primary trait ana
embedded in cas
studies
ETS Major Field
CPA Exam Pass
Our graduates will be:
Our graduates will be able to:
1.0 Strong decision makers who have the
ability to incorporate economic, financial
and ethical considerations in making
decisions
2.0 Effective communicators.
ACCT 640
Primary trait ana
embedded in cas
studies
Mission
Goals
Western Carolina University
Program Assessment Report
Master of Accountancy
College of Business
2006-7
Objectives
Our graduates will be:
5.0 Aware of the cultural competencies
expected of accounting professionals in
business environments
Our graduates will be able to:
Outcome
Delivery
Location
Assessment
Location
Assessmen
Methodolog
4.2 Access, interpret and use primary taxation authority
ACCT 620
ACCT 620
4.3 Access, interpret and use primary auditing authority
ACCT 640
ACCT 640
5.1 Show that they have been successfully involved in
professional organizations through employment, internships,
mentoring, student organization activities or other approved
professional involvements.
Internships, graduate
assistantships,
concurrent employment,
student organizations,
“Meet the Firms” night,
Advisory Board dinner
Exit interview
Primary trait ana
embedded in cas
studies
Primary trait ana
embedded in cas
studies
Survey
Western Carolina University
Program Assessment Report
Master of Accountancy
College of Business
2006-7
Learning objectives 1.1, 1.4, 2.0 – 2.3, 4.2 and 5.1 were measured during 2006.7. LO 5.1 was measured using an Exit Survey; each of the others were measured in ACCT 620 using appropriate rubrics.
LO 1.1, use of critical thinking skills in making decisions, was measured using two essay questions embedded in the mid-term exam. The results were very disappointing with over 75 percent of the responses failing to
reach a level of “Competent” in any one of the four dimensions used to measure critical thinking skills. Forty percent of the responses were “Deficient” and 44 percent were “Developing”. For the dimensions
questioning and evaluating, fewer than 10 percent of the responses reached the “Competent” level. Seventy percent “Competent” or better would be an acceptable target level.
LO 1.4, understanding and using ethical and legal principles in making decisions, were evaluated using a rubric to grade written research case evaluations in ACCT 620. Only the use of legal principles is measured in
ACCT 620; use of ethical principles will be measured in ACCT 640.
LO 2.1, written communication skills, was measured using a rubric to grade written research case evaluations in ACCT 620. Eighty percent of the students got a rating of at least “Competent” in each of the four
dimensions used to measure written communication skills.
LO 2.2, oral communication skills, was measured using a rubric to grade presentations of research case evaluations in ACCT 620. Each student is required to present a research case solution, and for each
presentation, the measurement was completed by both the instructor, and using the WebCT survey tool, student peers. At least 72 percent of the students performed at the “Good” level in each dimension evaluated.
Seventy percent or more rated at the level of “Good” is acceptable.
LO 2.3
LO 4.2, use of legal principles, was evaluated using one dimension, “Use of Legal Authority”, from the written case rubric used in ACCT 620 and one dimension, “Authoritative Support” from the oral presentation rubric
used in ACCT 620. Eighty percent of the students were able to locate, evaluate, summarize and correctly apply legal authority in reaching decisions made in evaluating the written cases and 83 percent in evaluating
the cases for oral presentation. Only 8 percent of the responses reached a level of “Competent” in the four dimensions (Questioning, Evaluating, Responding and Reflecting) evaluated. A level of 70 percent is
acceptable.
To 5.1. Data was collected but ha s not been analyzed. Analysis will be completed during summer 2007 and will be available by fall