SACS Reaffirmation
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Assessment : 2007 - 2008 : Educational Programs :
Accounting BBA
3 Goals 3 Objectives 3 Indicators 3 Criteria 3 Findings 3 Actions
GOAL: Professional Research
| Objective | Professional Research | |
| Our students will demonstrate their ability to locate and extract relevant information from available professional research materials related to specific areas of technical competency. Associated Goals: Professional Research |
| Indicator | Computerized Simulations Students will demonstrate their ability to locate and extract relevant information from available research materials related to specific areas of technical competency. This success will be measured through the use of computerized simulations based on the CPA exam which require students to research applicable professional databases to locate relevant information for specific case circumstances. |
| Criteria | Correctly locating material The responses will be evaluated on a pass/fail basis based on the student''s correctly locating and drawing conclusions from the automated professional standards systems for auditing, financial accounting, and taxation. Success for this outcome will be deemed to be an average of 75% for locating and correctly interpreting the appropriate research material. |
| Finding | Correctly Locating Material The process was implemented in one class during the 2008 AY. In that class, 76% of the students located the appropriate professional citation in twelve separate graded exercise sets. This represents a successful outcome for this objective for the content area addressed in that class. |
Actions for Objective:
| Action | Content Adjustment The instructor for each course in which a testing module is located will review the scores to determine any adjustments to the course in order to move to the targeted successful outcome level. This application will be enhanced to include research of additional professional literature and will be applied in additional courses during AY 2009. |
GOAL: Technical Competency In Accounting
| Objective | Technical Competency In Accounting | |
| Our graduates will possess the technical knowledge in the areas of financial accounting, managerial accounting, taxation, auditing, and information systems that is required for the professional practice of accounting. Associated Goals: Technical Competency In Accounting |
| Indicator | Uniform CPA Examination The technical competency of program graduates in the areas of financial accounting, managerial accounting, taxation, auditing, and information systems is continually measured through the success of graduates on the Uniform CPA Examination as administered by the Texas State Board of Public Accountancy. |
| Criteria | CPA Exam Pass Rate  The criteria for satisfying the targeted outcome will be a pass rate of 50% on the Uniform CPA Examination as measured by the number of sections passed as a percentage of the number of sections attempted. This would compare favorably to the Texas state average pass rate of 49% for 2006. |
| Finding | CPA Exam Pass Rate For calendar year 2007, the pass rate for SHSU students taking the CPA exam was 46 percent. While this exceeds the 2006 pass rate of 42%, and the 2005 rate of 35% and the 2004 rate of 31%, it is below the target-level of 50%. |
Actions for Objective:
| Action | MS in Accounting The accounting faculty will continuously monitor the movement toward this outcome. In 2005, the entire accounting curriculum was reviewed based on content specification outlines identified by the AICPA; changes were made to the time on task for selected subject areas. Based on the CPA exam pass-rate and the percentage of candidates taking the exam with Masters versus Bachelor degrees, in 2006 the department determined it necessary to separate the accounting program into two tracks: (1) an undergraduate track for students that do not plan to enter public accounting and (2) a Masters of Science in Accountancy degree (to be developed) for students who plan to enter public accounting. The MS in Accounting will begin in Fall 2008. |
GOAL: Understanding, Analysis, And Judgement
| Objective | Understanding, Analysis, And Judgement | |
| For each area of technical competence our students will demonstrate their competence in analysis (ability to organize, process, and interpret data to develop opinions for decision making), judgment (ability to evaluate options for decision-making and provide an appropriate conclusion) and understanding (ability to recognize and comprehend the meaning and application for a particular matter). Associated Goals: Understanding, Analysis, And Judgement |
| Indicator | CPA Review Testing Modules Interpretation and application of relevant professional literature. Comprehension of professional standards and their application. Recognition of business-related issues and their relevance to evaluating financial condition. Evaluation, analysis, and processing of information for financial statement reporting. Identification and selection of suitable financial accounting and reporting methods. Addressing, analysis, and resolution of issues in the conduct of an engagement. Measured by externally provided CPA review testing modules integrated into selected courses as part of the course grade. Each module inclusively addresses all elements listed above. |
| Criteria | Class Average The passing score, set by the American Institute of CPAs for the Uniform CPA Examination is 75. This score will be used to assess successful completion of the testing modules administered to students. Overall success is deemed to be when the class average on the modules tested is 75 or above. |
| Finding | Class Average The commercially provided module examinations were used in two courses in AY 2008 (ACC 581 and ACC 582). The class averages were 87% and 95% on the testing modules. This satisfies the criteria for this outcome for the technical competency area addressed in those course. |
Actions for Objective:
| Action | Course Adjustment The instructor for each course in which a testing module is located will review the scores to determine any adjustments to the course in order to move to the targeted successful outcome level. The complete implementation of the assessment process for this SLO will be further developed in the 2009 AY. Individual courses for location of the examination modules will be identified and instructors in those courses will integrate the examinations into their course content. |