Standard Four – Effectiveness and Improvement
4. A Assessment
4. A.1
The institution engages in ongoing systematic collection and analysis of meaningful, assessable, and
verifiable data-quantitative and/or qualitative, as appropriate to its indicators of achievement-as the basis
for evaluating the accomplishment of its core theme objectives.
It has been determined that Acc 203 – Intermediate Accounting I will provide a pre-test
at the inception of the semester covering accounting principles particularly the
accounting cycle, which had been emphasized in Acc 201 – Financial Accounting. The
Accounting assessment committee is faced with the important challenge of knowing the
shared goals and learning objectives across the department that will tap into this holistic
learning and retaining the core theme objectives. These test scores have been captured
and analyzed over the years to determine strengths and weaknesses thereby
implementing a process of accountability and improvement. A post-test will follow at the
end of the semester to enhance student leaning and prepare these Accounting students
transferring to UNLV to be admitted into the Bachelor of Accounting degree program.
Recognizing that there are a number of educational providers beyond our institution
where our Accounting students will pursue higher education, we continue to develop our
teaching strategy to meet the needs of framing their educational journey.
In the Fall of 2013, a pilot assessment process was conducted to students taking Acc
201 – Financial Accounting, Section 1003 by the John Wiley & Sons Publishing
Company. The Assessment Activity Results & Analysis were provided by the publisher
as follows:
Acc 201 - Financial Accounting – Section 1003
Assessment Activity Results & Analysis
By: John Wiley & Sons Publishing Company
Fall 2013
Learning Outcomes
All
Students
Students
Attempted
Students
Attempted
THAT Part
ALL Parts
81.80%
81.80%
91.80%
56.80%
83.60%
88.30%
Prepare Income Statement
54.80%
85.60%
95.30%
Prepare Retained Earnings
53.30%
78.40%
94.50%
Prepare Classified Balance
44.80%
79.90%
88.30%
Journalizing Transactions
Posting Adjusting
Transactions & Prepare a
Trial Balance
[1]
Sheet
Journalize Adjusting
Entries
Journalizing Post-Closing
Entries
Prepare a Post-Closing
Trial
46.60%
97.20%
97.20%
44.60%
74.30%
89.30%
46.80%
97.50%
97.50%
53.70%
83.90%
92.80%
Balance
TOTAL
The best measure is probably where students attempted at least that part, a score of
83.9% was hit. According to John Wiley & Sons Publishing Company, when these
evaluations were conducted by universities and colleges nationwide who are using their
textbook, the institutions are looking to hit a score range of 75% to 80%. Thus, by far,
CSN students have demonstrated an above average score compared to other
universities and colleges taking the same course and using the same textbook.
4. A.2
The institution engages in an effective system of evaluation of its programs and services, wherever
offered and however delivered, to evaluate achievement of clearly identified program goals or intended
outcomes. Faculty have a primary role in the evaluation of educational programs and services.
The method of evaluation is Assignments, Quizzes and Exams. The results of the
testing are evaluated based on a passing grade agreed to by the Department. The
Institute evaluates and analyzes the data gathered and appropriate refinements are
made to align the activities to the program goals. The results are then provided to
faculty for discussion and feedback at regularly scheduled faculty meetings. This will
allow faculty to make changes in curriculum and programs to meet the need of students.
To improve student sustainability and retention, the Accounting Department uses
embedded assessment tools to create seamless pathways focused around student
learning objectives. Students registered in Acc 201 – Financial Accounting are not all
pursuing an Accounting degree, since this course is required in all other Business
degree programs. Students pursuing an Accounting degree continue to register in Acc
202 – Managerial Accounting, Acc 203 – Intermediate Accounting I and Acc 204 –
Intermediate Accounting II. In order to assess the student learning outcomes and
establish educational effectiveness, the department uses multiple direct measures and
gathers data for accountability and improvement. Below is the result of an assessment
conducted in the Spring 2014 for Acc 204 – Intermediate Accounting II:
[2]
Acc 204 - Section 1001 & 1002
Spring 2014
Journal
Entries
86.21%
Trial
Balance
96.55%
Adjustments
Financial
Adjusted
Statements Trial Balance
86.21%
89.66%
96.55%
Post-Closing
Trial Balance
93.10%
98.00%
Journal Entries
96.00%
94.00%
Trial Balance
92.00%
Adjustments
90.00%
88.00%
Financial
Statements
86.00%
Adjusted Trial
Balance
84.00%
82.00%
Post Closing Trial
Balance
80.00%
1
It has been determined that a score above the 85% mark on all levels of the learning
objectives shows a good indication of retention and sustainability. The report results
demonstrate the strategic instructional methods currently in place provide direction for
success to students seeking transfer degree programs and work advancement. The
department continues to connect assessment results to current core activities and
engage all Accounting faculties in the ongoing cycle of planning and evaluation.
4. A.3
The institution documents, through an effective, regular, and comprehensive system of assessment of
student achievement, that students who complete its educational courses, programs, and degrees,
wherever offered and however delivered, achieve identified course program, and degree learning
outcome. Faculty with teaching responsibilities are responsible for evaluating student achievement of
clearly identified learning outcomes.
The Accounting Assessment Committee continues look for ways to develop the
application of Accounting knowledge and skills that students are expected to achieve.
One method is the use of direct assessment to measure specific competency
attainment. There is a competency exam for each chapter of ACC 201–Financial
Accounting and ACC 202–Managerial Accounting. Using the current textbook, there are
14 competency exams for Accounting 201 – Financial Accounting and 12 competency
exams for Acc 202 – Managerial Accounting, where each chapter is associated with the
[3]
learning objectives specific of the courses. Students passing with a high level of
proficiency on a particular chapter demonstrate evidence of mastery on a given chapter.
The goal is to ensure consistency in measuring performance and success. These
exams have the flexibility in a manner by which they are administered in both an online
and classroom environment. Students are expected to engage in self-reflection,
demonstrate competency, and exhibit adaptability through the application of established
educational outcomes.
4. A.4
The institution evaluates holistically the alignment, correlation, and integration of programs and services
with respect to accomplishment of core theme objectives.
The Accounting Department uses assessment tools to provide important opportunities
for holistic learning. It provides tools and processes that are reliable and effective; good
practices, and manage expectations to accomplish the program objectives. By collecting
formative data for continuous improvement, the Accounting Department can identify
students’ weaknesses to remediate early. The Accounting department uses assessment
as a part of the process of determining what the department can do well and what can
be done better which are linked and applicable to the academic discipline of the
Accounting degree programs from cognitive learning. The Accounting assessment
committee uses the assessment results to pull experiences and look at it in a broader
content and communicate the findings to the department and provide a framework
approach towards learning and proficiencies for students.
4. A.5
The institution evaluates holistically the alignment, correlation, and integration of planning resources,
capacity, practices, and assessment with respect to achievement of the goals or intended outcomes of its
programs or services, wherever offered and however delivered.
The Accounting Department formed an assessment committee of Accounting faculties
that meets regularly and has regular dialogs focus on communication pathways that
evaluates the assessment tools being used to determine the students learning
outcomes. The committee connects the assessment tools and reports to the current
core documents activities and provides direction for the assessment process. The
department had been evaluating the progress of students registered in Acc 203 –
Intermediate Accounting I using one or more direct and indirect measures. Using the
assessment results will connect assessment to align departmental priorities and
demonstrate the impact to the other full-time and adjunct faculty for improvement and
change. A pilot assessment process was also conducted in the Acc 201 – Financial
Accounting as a step to measure competencies and turn them into further analysis of
measuring success as the students move forward into higher accounting classes.
4. A.6
The institution regularly reviews its assessment processes to ensure they appraise authentic
achievements and yield meaningful results that lead to improvement.
[4]
The Accounting Department assessment committee regularly identifies potential
challenges to the creation of effective assessment programs and outcomes and
articulate methods of addressing those challenges. The department adheres to the
concept of educating the whole person, in a manner by which it advances the social
being of the students, and thereby stimulating the economy as they enter into the work
force and continue to obtain promotions in their work environment. The Accounting
Department periodically gathers artifacts and data to measure student engagement and
create a portfolio in assessment for measuring effectiveness and improve quality
experience. The department desires to engage students in assessment by creating a
way to make assessment more integral to teaching and learning.
[5]