Southern Polytechnic State University

Business Administration Department

 

Table I - Student Learning Results – Undergraduate – Bachelor of Science in Accounting

Performance Indicator

Definition

1.  Student Learning Results

 

Undergraduate

 

A.     Decision Modeling: The strategic and critical approach to decision-making that allows objective consideration of issues, identification of alternatives, and the ability to choose and implement solutions.  

 

B.    Risk Analysis: The understanding of business risk affects how business strategy is created and implemented.

 

C.    Measurement: Understanding of measurement relevance and reliability. Various measurement and disclosure criteria used by accounting professionals, such as GAAP, Sarbanes-Oxley Sec.404, internal control, and tax reporting.

 

D.    Reporting: The ability to communicate the scope of work and findings or recommendations that is an integral part of a professional accounting service; communicating clearly and objectively the work done and the results.

 

E.     Professional Judgment: Understand the importance and relevance of legal and ethical considerations in accounting.

 

A student learning outcome is one that measures a specific competency attainment.

 

Examples of a direct assessment (evidence) of student learning attainment that might be used include:  capstone performance, third-party examination, faculty-designed examination, professional performance, licensure examination). 

 

To help students succeed, community colleges must both assess skills and remediate deficiencies before students take more than 25 percent of the credits in business programs.

 

Add these to the description of the measurement instrument in column two:

Formative – An assessment conducted during the student’s education.

Summative – An assessment conducted at the end of the student’s education.

Internal – An assessment instrument that was developed within the business unit.

External – An assessment instrument that was developed outside the business unit.

Comparative – Compare results between classes, between online and on ground classes, Between professors, between programs, between campuses, or compare to external results such as results from the U.S. Department of Education Research and Statistics, or results from a vendor providing comparable data.  

 

Analysis of Results

 

Performance Measure (Competency)

Description of Measurement Instrument

 

Areas of Success

Analysis and Action Taken

Results of Action Taken

Graph of Resulting Trends for

3 Years

A.   Decision Modeling: The strategic and critical approach to decision-making that allows objective consideration of issues, identification of alternatives, and the ability to choose and implement solutions. 

 

 Intermediate (80%)

 

 

 

ACCT 3230-Intermediate Accounting, ACCT 3530-Cost Accounting, and ACCT 4555-Auditing and Assurance were used. Internal, formative/

summative

 

Outcome= Not Met @ 70.84%

 

Topics covered in the Cost Accounting course and other related courses that involve decision making include Cost-Volume-Profit Analysis, Differential Analysis, Performance Evaluation and Planning and Budgeting. The content of this course consisted of homework assignments, quizzes and exams; therefore, the overall average of all sections taught in an academic year is used for assessment.

 

The established target for Decision Modeling is 80%. For Academic Year 2009-2010, the assessment result is 75%; therefore, the target was missed by 5 percentage points. For Academic Year 2010-2011, the assessment result is 71%; therefore, the target was missed by 9 percentage points.

 

This course was first taught in the Summer Semester of 2010. It was taught fully online in both academic years that it did not meet its target goal.  This course is now taught at least once per academic year online and once in a live classroom. Academic Year 2011-2012 saw a very large improvement over the previous year.

 

80.41%

AY2009-10 = 75.00%

AY2010-11 = 70.84%

AY2011-12 = 80.41%

 

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B.  Risk Analysis:

     The understanding of business risk affects how business strategy is created and implemented.

 

Intermediate (80%)

 

 

 

 

 

 

ACCT 3230-Intermediate Accounting, ACCT 3530-Cost Accounting, and ACCT 4555-Auditing and Assurance were used. Internal, formative/

summative

 

Risk assessment is also important to third party users of financial statements. Auditing is a tool used to assess many different types of risk.

 

 

Outcome=Met @ 85.51%

 

Topics covered in the Auditing and Assurance course and other related courses include Management of Fraud and Audit Risk, Risk Assessment, and Internal Control Evaluation. The content of this course consisted of homework assignments, quizzes and exams; therefore, the overall average of all sections taught in an academic year is used for assessment.

 

 

Continue our efforts to further improve the student learning results.

 

80.00%

AY2009-10 = No Data

AY2010-11 = 85.51%

AY2011-12 = 80.00%

 

image007

C.  Measurement: Understanding of measurement relevance and reliability.

 

     Intermediate (80%)

 

 

 

ACCT 3230-Intermediate Accounting, ACCT 3530-Cost Accounting, and ACCT 4555-Auditing and Assurance were used. Internal, formative/

summative

 

Various measurement and disclosure criteria used by accounting professionals, such as GAAP, Sarbanes-Oxley Sec.404, internal control, and tax reporting.

 

Outcome=Met @ 90.59%

 

Topics covered in the Intermediate Accounting course and related courses include Revenue Recognition, Income Measurement and Profitability Analysis. The content of this course consisted of homework assignments, quizzes and exams; therefore, the overall average of all sections taught in an academic year is used for assessment.

 

 

Continue our efforts to further improve the student learning results by identifying the specific areas that need special attention.

80.32%

AY2009-10 = 84.20%

AY2010-11 = 90.59%

AY2011-12 = 80.32%

 

image011

D.  Reporting:

      The ability to communicate the scope of work and findings or recommendations that is an integral part of a professional accounting service; communicating clearly and objectively the work done and the results.

 

     Intermediate (80%)

 

 

 

ACCT 3230-Intermediate Accounting, ACCT 3530-Cost Accounting, and ACCT 4555-Auditing and Assurance were used. Internal, formative/

summative

Outcome=Met @ 90.59% 

 

Topics covered in the Intermediate Accounting course and other related courses include the creation of the Balance Sheet, Income Statement, Statement of Equity and the Statement of Cash Flows, including all required disclosures.  The content of this course consisted of homework assignments, quizzes and exams; therefore, the overall average of all sections taught in an academic year is used for assessment.

 

 

Continue our efforts to further improve the student learning results by identifying the specific areas that need special attention.

80.32%

AY2009-10 = 84.20%

AY2010-11 = 90.59%

AY2011-12 = 80.32%

 

image013

E.  Professional Judgment: Understand the importance and relevance of legal and ethical considerations in accounting.

 

Intermediate (80%)

 

 

 

ACCT 3230-Intermediate Accounting, ACCT 3530-Cost Accounting, and ACCT 4555-Auditing and Assurance were used. Internal, formative/

summative

 

Outcome=Met @ 85.51%

 

Topics covered in the Auditing and Assurance and other related courses include Professional Standards, Employee Fraud, Internal Controls, Legal Liability and Professional Ethics. The content of this course consisted of homework assignments, quizzes and exams; therefore, the overall average of all sections taught in an academic year is used for assessment.

 

Continue our efforts to further improve the student learning results.

 

 

 

 

 

80.00%

AY2009-10 = No Data

AY2010-11 = 85.51%

AY2011-12 = 80.00%

 

image017

 

 


 

 

 

 

Southern Polytechnic State University

Business Administration Department

 

 

Table I - Student Learning Results – Graduate – Master of Science in Accounting

Performance Indicator

Definition

1.  Student Learning Results

 

Graduate - MSA

 

A.   Decision Modeling: The strategic and critical approach to decision-making that allows objective consideration of issues, identification of alternatives, and the ability to choose and implement solutions. Risk Analysis: The understanding of business risk affects how business strategy is created and implemented.

 

B.  Measurement: Understanding of measurement relevance and reliability. Various measurement and disclosure criteria used by accounting professionals, such as GAAP, Sarbanes-Oxley Sec.404, internal control, and tax reporting.

 

C.  Reporting: The ability to communicate the scope of work and findings or recommendations that is an integral part of a professional accounting service; communicating clearly and objectively the work done and the results.

 

D.  Research: The development of strong research skills to access relevant guidance or other information, and the ability to understand it, and to apply it.

 

E.   Professional Judgment: Understand the importance and relevance of legal and ethical considerations in accounting.

 

A student learning outcome is one that measures a specific competency attainment.

 

Examples of a direct assessment (evidence) of student learning attainment that might be used include:  capstone performance, third-party examination, faculty-designed examination, professional performance, licensure examination). 

 

To help students succeed, community colleges must both assess skills and remediate deficiencies before students take more than 25 percent of the credits in business programs.

 

Add these to the description of the measurement instrument in column two:

Formative – An assessment conducted during the student’s education.

Summative – An assessment conducted at the end of the student’s education.

Internal – An assessment instrument that was developed within the business unit.

External – An assessment instrument that was developed outside the business unit.

Comparative – Compare results between classes, between online and on ground classes, Between professors, between programs, between campuses, or compare to external results such as results from the U.S. Department of Education Research and Statistics, or results from a vendor providing comparable data.  

 

Analysis of Results

 

Performance Measure (Competency)

Description of Measurement Instrument

 

Areas of Success

Analysis and Action Taken

Results of Action Taken

Graph of Resulting Trends for

3 Years

A.  Decision Modeling: The strategic and critical approach to decision-making that allows objective consideration of issues, identification of alternatives, and the ability to choose and implement solutions.

    

     Advanced (85%)

 

ACCT 6006 Advanced Managerial Accounting course was used. Internal, formative/

summative

Outcome= Met @ 90.60%, but current results need improving

 

The quiz results from the 5 textbook chapter quizzes covering planning and decision-making were chosen for this assessment. Topics tested with these quizzes included cost estimation, cost-volume-profit analysis, strategy and the master budget, and decision-making and relevant costs.

 

The established target for Decision Modeling is 85%. For Academic Year 2011-2012, the assessment result is 82.75% - rounded to 83%. Therefore the target was missed by 2 percentage points.

 

Proposed Action: This is a fully on-line course which was taught in AY 2011-2012 by a new faculty member. The lead instructor will mentor this professor regarding ways to improve learning outcomes and thereby assessment results. This professor has already taken very positive steps towards improving assessments in this course in AY 2012-2013: which include narration of PowerPoint slides and the addition of visual supplements.

82.75%

AY 2009-10 = 88.20%.

AY 2010-11 = 90.60%

AY 2011-12 = 82.75%

 

image018

B.  Risk Analysis:

      The understanding of business risk affects how business strategy is created and implemented.

 

      Intermediate (80%)

 

ACCT 6058 Financial Statement Analysis course was used. Internal, formative/

summative

Outcome= Met @ 87.50%

 

The content of this course included group projects, online discussions, quizzes and exams. All of these tasks involved the analysis of financial statements using ratios and other analytical tools. 

 

 

 

 

 

Continue our efforts to further improve the student learning results.

 

88.50%

AY 2009-2010 = 83.72 %

AY 2010-2011 = 87.50 %

AY 2011-2012 = 88.50 %

 

image019

C.  Measurement: Understanding of measurement relevance and reliability.

 

     Intermediate (80%)

 

ACCT 6006 Advanced Managerial Accounting course was used. Internal, formative/

summative

Outcome=Met @ 89.10%

 

The measurement of product costs is a critical aspect of both financial reporting where absorption costing is required by GAAP and by the IRC and internal decision making where costing techniques such as variable costing, standard costing and ABC costing are utilized. The content of this course consisted of homework assignments, quizzes and exams.

 

Continue our efforts to further improve the student learning results.

 

 

84.24%

AY 2009-10 = 86.10%.

AY 2010-11  = 89.10%

AY 2011-12  = 84.24%

 

image027

 

D.  Reporting: The ability to communicate the scope of work and findings or recommendations that is an integral part of a professional accounting service; communicating clearly and objectively the work done and the results.

    

      Advanced (85%)

 

ACCT 6058 Financial Statement Accounting course was used. Internal, formative/

summative

Outcome= Met @ 89.07%, but current results need minor improving

 

This course required the submission of two cases which involved an extensive analysis of the financial statements of two publicly traded companies. The grade for these assignments was based on both computational accuracy and presentation – with presentation counting for 60% of the grade. The students were instructed to prepare a formal presentation of their analysis for assumed delivery to either the senior partner in their CPA firm or to top management.

 

The established target for Decision Making is 85%. For Academic Year 2011-2012, the assessment result is 84.80% – rounded to 85%. The target was barely met.

 

Proposed Action:

With the target being barely met, there is room for improvement.  The next time this class is taught, the instructor will give students examples of previously submitted reports. This methodology was tested in one of the two sections (with only one of the two case studies) this last academic year and proved successful. It will be implemented in the future prior to the submission of the first report.

 

84.80%

AY 2009-2010 = 71.40 %

AY 2010-2011 = 89.07 %

AY 2011-2012 = 84.80 %

 

image029

E.  Research:

     The development of strong research skills to access relevant guidance or other information, and the ability to understand it, and to apply it.

  

    Advanced (85%)

 

ACCT 6003 Accounting Theory course was used. Internal, formative/

summative

Outcome = Not Met @ 76.00%, need improving

 

This course required familiarity with researching SFASs, FASBs, FARSs, FINs and most importantly the codifications of the FASB. The content of the course consisted written case study assignments in where the students had to research and apply Generally Accepted Accounting Principles (GAAP). The weighted average for 5 of the Learning modules (several cases per modules) was used for this assessment.

Continue our efforts to further improve the student learning results.

 

 

90.60%

AY 2009-2010  = 88.30 %

AY 2010-2011  = 76.00%

AY 2011-2012   = 90.60 %

 

image031

 

F.  Professional Judgment: Understand the importance and relevance of legal and ethical considerations in accounting.

    

     Advanced (85%)

 

ACCT 6021 Professional Judgment course was used. Internal, formative/

summative

Outcome= Met @ 90.00%

 

Ethical case studies (13) were assigned as written assignments. These cases dealt with ethical situations that may confront the accounting professional and required the application of ethical sensitivity, ethical values, ethical judgment and ethical character. The ethical rules governing the practice of professional accountancy were emphasized in each of these case studies. The results from 6 of these written assignments were chosen for this assessment.

Continue our efforts to further improve the student learning results.

 

 

87.40 %

AY 2009-2010  = 87.20 %

AY 2010-2011  = 90.00 %

AY 2011-2012  = 87.40 %

 

image033