The Philip L. Kintzele School of Accounting Assurance of Learning
Student Learning Goals
Upon completion of the accounting program, the student will be able to:
1. Apply technology to solve accounting problems.
2. Use critical thinking/problem-solving skills to make appropriate accounting decisions.
3. Analyze and communicate business and financial information effectively.
4. Understand the professional responsibilities, ethical standards, and regulatory environment of accountants.
5. Demonstrate competency in core accounting concepts and knowledge.
Student Learning Goal #1
Apply technology to solve accounting problems.
Student Successes:
Using databases to solve accounting issues
Using visualization software to solve accounting issues
| Student Learning Outcome (SLO) | Course Accountable for SLO | Measurement Method and Performance Metric | Performance Target |
|---|---|---|---|
Students will use databases to solve accounting issues | ACC 311 | Method: Tax Research project Metric: Proportion of students who find the correct source of tax law | Exceed: > 90% of students find the correct source(s) Acceptable (Met): Between 75% and 89% find the correct source(s) Unacceptable: < 75% find the correct source(s) |
Students will use visualization software to solve accounting issues | ACC 531 | Method: Data analytics assignment Metric: Proportion of students who complete 95% of the assignment correctly | Exceed: ≥ 90% of students complete 95% of the assignment correctly Acceptable (Met): Between 75% and 89% of students complete 95% of the assignment correctly Unacceptable: < 75% of students complete 95% of the assignment correctly |
Student Learning Goal #2
Use critical thinking/problem-solving skills to make appropriate accounting decisions.
Student Successes:
Providing resolutions to financial accounting issues using the appropriate literature sources
Providing an appropriate resolution when analyzing data
| Student Learning Outcome (SLO) | Course Accountable for SLO | Measurement Method and Performance Metric | Performance Target |
|---|---|---|---|
Students will use relevant literature to provide the correct resolution to financial accounting issues | ACC 302 | Method: Research project Metric: Proportion of students who provide a correct answer to the issue | Exceed: ≥ 90% of students provide a correct answer Acceptable (Met): Between 75% and 89% of students provide a correct answer Unacceptable: < 75% provide a correct answer |
Students will analyze financial accounting issues to formulate an appropriate accounting and reporting resolution | ACC 501 | Method: Course embedded exam problems Metric: Proportion of students who provide a correct solution | Exceed: ≥ 90% of students provide a correct answer Acceptable (Met): Between 75% and 89% of students provide a correct answer Unacceptable: < 75% provide a correct answer |
Student Learning Goal #3
Analyze and communicate business and financial information effectively.
Student Successes:
Analyzing budget variances
Communicating financial information
| Student Learning Outcome (SLO) | Course Accountable for SLO | Measurement Method and Performance Metric | Performance Target |
|---|---|---|---|
Students will apply managerial accounting concepts to appropriately analyze business decisions | ACC 321 | Method: Budget variance analysis project Metric: Proportion of students who provide an appropriate analysis of given variances | Exceed: ≥ 90% of students answer 80% of variance analysis questions correctly Acceptable (Met): Between 75% and 89% of students answer 80% of variance analysis questions correctly Unacceptable: < 75% of students answer 80% of variance analysis questions correctly |
Students will communicate financial information | ACC 370 | Method: Systems understanding aid project Metric: Proportion of students who appropriately communicate the analysis | Exceed: ≥ 90% of students provide an appropriate presentation Acceptable (Met): Between 75% and 89% of students provide an appropriate presentation Unacceptable: < 75% provide an appropriate presentation |
Student Learning Goal #4
Understand the professional responsibilities, ethical standards, and regulatory environment of accountants.
Student Successes:
Demonstrating an understanding of the regulatory environment
Analyzing ethical issues
Opportunities for Improvement:
Demonstrating an understanding of professional responsibilities
| Student Learning Outcome (SLO) | Course Accountable for SLO | Measurement Method and Performance Metric | Performance Target |
|---|---|---|---|
Students will demonstrate an understanding of the regulatory environment | ACC 301 | Method: Course embedded exam questions Metric: Proportion of students who provide a correct solution | Exceed: ≥ 90% of students complete 80% of the assigned questions correctly Acceptable (Met): Between 75% and 89% of students complete 80% of the assigned questions correctly Unacceptable: < 75% of students complete 80% of the assigned questions correctly |
Students will demonstrate an understanding of the professional responsibilities in the accounting profession | ACC 531 | Method: Exit exam questions Metric: Proportion of students who provide a correct solution | Exceed: ≥ 90% of students complete 80% of the assigned questions correctly Acceptable (Met): Between 75% and 89% of students complete 80% of the assigned questions correctly Unacceptable: < 75% of students complete 80% of the assigned questions correctly |
Students will analyze ethical issues facing the accounting profession | ACC 321 | Method: Course embedded exam questions Metric: Proportion of students who provide a correct solution | Exceed: ≥ 90% of students complete 80% of the assigned questions correctly Acceptable (Met): Between 75% and 89% of students complete 80% of the assigned questions correctly Unacceptable: < 75% of students complete 80% of the assigned questions correctly |
Student Learning Goal #5
Demonstrate competency in core accounting concepts and knowledge.
Student Successes:
Achieving an acceptable score on the accounting exit exam
| Student Learning Outcome (SLO) | Course Accountable for SLO | Measurement Method and Performance Metric | Performance Target |
|---|---|---|---|
Students will demonstrate competency in core accounting concepts and knowledge | ACC 531 | Method: Accounting Exit Exam taken by students enrolled in ACC 531 Metric: Proportion of students who achieve a score of 50% or better | Exceed: ≥ 90% of students achieve a satisfactory score Acceptable (Met): Between 75% and 89% of students achieve a satisfactory score Unacceptable: < 75% of students achieve a satisfactory score |