University of Hawaii Community Colleges
Instructional Annual Report of Program Data (ARPD)

Select the desired review year, college, and program from the drop down menus. Once a program has been selected, the results will be displayed.

Review Year: College: Program:

College: Kauai Community College
Program: Accounting

Printer Friendly


The last comprehensive review for this program was on 2004-2009, and can be viewed at:

Program Description

Our program promotes the dynamic yet practical nature of the accounting profession.  An emphasis on the integration of knowledge and technology form a solid foundation that will support versatile career and educational endeavors.  Students are engaged in skills and competencies to succeed as paraprofessionals in business environments such as bookkeeping, payroll processing, tax preparation or supporting roles in government, new or continuing small business, or other big industries such as hospitality and tourism.  Graduates exiting the program are conscientious, life-long learners with a high level of integrity and responsibility.

Our mission is to provide quality education which will prepare students for accounting-related occupations; promote positive work ethics and attitudes stressing accountability, cultural understanding, quality, positve intepersonal skills and professionalism; and support students in achieving their goals.

Part I. Quantitative Indicators

Overall Program Health: Cautionary

Majors Included: ACC

Demand Indicators Program Year Demand Health Call
09-10 10-11 11-12
1 New & Replacement Positions (State) 177 193 259 Unhealthy
2 *New & Replacement Positions (County Prorated) 8 12 10
3 *Number of Majors 68 74 70
4 SSH Program Majors in Program Classes 460 569 393
5 SSH Non-Majors in Program Classes 406 283 234
6 SSH in All Program Classes 866 852 627
7 FTE Enrollment in Program Classes 29 28 21
8 Total Number of Classes Taught 17 18 13

Efficiency Indicators Program Year Efficiency Health Call
09-10 10-11 11-12
9 Average Class Size 15 14.1 14 Cautionary
10 *Fill Rate 62% 60% 67%
11 FTE BOR Appointed Faculty 2 2 1
12 *Majors to FTE BOR Appointed Faculty 34 37 70
13 Majors to Analytic FTE Faculty 31.7 32.8 42
13a Analytic FTE Faculty 2.1 2.3 1.7
14 Overall Program Budget Allocation $95,904 $77,809 $114,913
14a General Funded Budget Allocation $95,904 $77,809 $113,366
14b Special/Federal Budget Allocation $0 $0 $0
14c Tuition and Fees Not Reported Not Reported $1,547
15 Cost per SSH $111 $91 $183
16 Number of Low-Enrolled (<10) Classes 1 5 4

Effectiveness Indicators Program Year Effectiveness Health Call
09-10 10-11 11-12
17 Successful Completion (Equivalent C or Higher) 75% 77% 76% Cautionary
18 Withdrawals (Grade = W) 21 22 12
19 *Persistence (Fall to Spring) 66% 74% 68%
20 *Unduplicated Degrees/Certificates Awarded 11 17 21
20a Degrees Awarded 11 14 19
20b Certificates of Achievement Awarded 0 6 8
20c Advanced Professional Certificates Awarded 0 0 0
20d Other Certificates Awarded 0 0 0
21 External Licensing Exams Passed Not Reported Not Reported Not Reported
22 Transfers to UH 4-yr 6 3 6
22a Transfers with credential from program 5 3 4
22b Transfers without credential from program 1 0 2

Distance Education:
Completely On-line Classes
Program Year  
09-10 10-11 11-12
23 Number of Distance Education Classes Taught 0 0 0  
24 Enrollment Distance Education Classes 0 0 0
25 Fill Rate 0% 0% 0%
26 Successful Completion (Equivalent C or Higher) 0% 0% 0%
27 Withdrawals (Grade = W) 0 0 0
28 Persistence (Fall to Spring Not Limited to Distance Education) 0% 0% 0%

Perkins IV Core Indicators
Goal Actual Met  
29 1P1 Technical Skills Attainment 90.10 93.55 Met  
30 2P1 Completion 45.00 45.16 Met
31 3P1 Student Retention or Transfer 56.00 70.37 Met
32 4P1 Student Placement 51.00 75.86 Met
33 5P1 Nontraditional Participation 16.25 19.78 Met
34 5P2 Nontraditional Completion 15.15 20.00 Met
Last Updated: August 6, 2012
Glossary | Health Call Scoring Rubric

Part II. Analysis of the Program


Demand Indicator - Unhealthy

Slow economic growth continues to haunt our nation and as anticipated the demand indicator remains at unhealthy.  We believe this unhealthy status will remain unchanged until the economy improves.




2010 -2011








Consistent with prior years, the unhealthy rating is primarily due to (1) the general effects of the current economy and (2) a faulty base used in the demand formula (new & replacement positions – County). 

We maintain our position that the accounting profession supports not only the County government, but plays an important role in supporting all levels of government, all forms of business, and all industries.  This versatility provides students with a choice to stay on-island, or seek employment off-island or out of state.  The small business nature of Kauai’s economy also continues to maintain consistent demand for competent accounting support.

Our Perkins IV Core Indicator, #32, 4P1 Student Placement supports our theory with 75.86% attaining employment upon stopping program participation.


Efficiency Indicator - Cautionary

The efficiency rating of cautionary is primarily due to the change of efficiency indicator #11, FTE BOR Appointed Faculty from two to one. In December 2010, one accounting faculty member retired.



2010 -2011







Our fill rates are not expected to improve as we believe our accounting courses will maintain an average class size of approximately 13 – 15 students per class, consistent with the past four academic years. The fill rate ratio assumes a class size denominator of 25 and reduces our outcome.

Course scheduling continues to be closely managed to promote efficiency, open access, and minimize low enrollment.  When planning, our focus has been primarily on the fall semester enrollees, but we are making every effort to accommodate our spring semester starters as well. Considerations are made to anticipate student academic needs and preferences.

Beginning fall 2013, the accounting program will consider scheduling courses primarily during the 75 minute sessions to accommodate student work schedules and commuting costs.  Also, these longer sessions may be more effective in reinforcing accounting topics that can be challenging to cover in a 50 minute session.

To offer more diversity, the accounting program will also aggressively pursue offering its accounting courses online.  This process will allow us to service our own students online rather than losing them to other UHCC online course offerings. Students will have more scheduling flexibility to help balance their work and family responsibilities.   Waialeale students will also benefit with having more KauaiCC online learning options.

We expected this indicator to cycle between healthy and cautionary and believe the status will remain at cautionary for 2012-2013 for the following reasons:

a)  In fall 2012, a full-time faculty person was hired to fill the vacancies, however, this faculty is classified as a hybrid position shared between the business program and accounting program.  Thus, the student/faculty ratio will not improve by much unless we see a major drop in student enrollment.

b)  Fill rate is not expected to improve as we have tried to streamline the course offerings to a bare minimum and online offerings will directly compete with face to face enrollment.


Effectiveness Indicator - Cautionary

The effectiveness rating of cautionary is being affected by the faulty base used, demand indicator, line #2, new & replacement positions – County.  Refer to demand indicator discussion above.



2010 -2011







Our persistence rate fell by six percentage points primarily due to students having to return to the workforce to support their families or diminished financial aid assistance.  Due to the unexpected departures of our students, stepping stones designed as certificates were added to the program to hopefully provide a sense of goal completion for our students.   A total of six certificates are effective Fall 2012.

Also, to promote more diversity in transfers to UH 4 year institutions, integral changes were made to the program to allow students the choice of taking courses that meet general education or admission requirements of their desired institution.  Program changes are effective Fall 2012.


Perkins IV Core Indicators:

Our accounting program met all Perkins IV core indicators.  We are pleased and will continue to support our students and guide them towards their individual paths.

Part III. Action Plan




UH System Goals, Kaua‘i Community College Goals, and Strategic Goals

Program Goals / Action Plan

Current Status

UH Goal 1:  Educational Effectiveness and Student Success

KCC Goal 1: Access &

KCC Goal 2: Learning and Teaching

Strategic Goals: Student Recruitment, Retention and Success of All Students and Particularly

o    Increase success of Remedial/Develomental Students

o    Non-traditional Students in Career and Technical Programs

o    Increased Completion of Degrees, Certificates, and Licensure

o    Improve partnerships with K-12 to improve college preparation and to ensure that students are aware of specific opportunities that KCC provides


Relevant Curriculum Development

o    Sustainability/Green Jobs

o    Health

o    DOE-KCC English Alignment

o    Increase and improve design and delivery of distance education offerings

o    Increase transfer rates by strengthening four-year pathways, particularly in STEM fields


Completion of               

o    Course Student Learning Outcomes (CLOs)

o    Program Learning Outcomes (PLOs)

o    Institutional Learning Outcomes (ILOs)

o    Course Action Forms (CAFs)


Assessment Activities and Analysis









1)      Evaluate, then develop an additional business math course to accommodate the different levels of word problem related math competencies’ (i.e. Business Math 100 course)

2)      Identify and refer students for enrollment in IS 103;

3)      Consider reading comprehension skill workshop for success related to math and accounting word problems.

4)      Develop relationships with the three Kauai high school accounting/business faculty and support all levels of DOE success through participation in PTSA and School Community Council.




5)      Participate in campus tours and college and career fair opportunities.



6)      Evaluate the hybrid DL options, then develop online courses for the accounting program.

7)      Continue to evaluate and revise program requirements to meet transfer requirements of four-year colleges.

8)      Plan for anticipated program review



9)      Maintain discussions with accounting PCC for feedback of trends and preferences with accounting curriculum.



A)  Initiate discussions for articulation agreements with 4 yr institutions.

B)  Participation in C3T-2 grant promoting accelerated courses using distance education.

C)  Evaluate course SLOs for consistency between courses and support of PSLOs, ISLOs.

D) Evaluate and develop new course to bring QB to the entrepreneurial student, transition to an AA degree, excel course specific to accounting.

E)  Enable students ability to complete certificates via online learning.








1)  Currently discussing with math faculty on identifying courses that would satisfy general education and UH 4 yr pathway needs of the students.

2)  Faculty senate approved measure to required certain students to enroll in IS 103.


3)  Workshop still in planning stages.


4) Initiated discussions with Kapaa H.S. CTE faculty on collaborative options.  Attempted to identify business education contact for Waimea H.S. and was informed that there is no business education program.  Volunteer as current Kapaa Elementary PTSA treasurer and School Community Council ongoing Chairperson.  Network with Kapaa Middle School A.V.I.D. program advisors.


5)  Assisted Frances Dinnan with campus tour presentations and participated in career fair opportunities at Kapaa High School and Kauai Beach Resort.


6)  Currently planning and developing online courses.  BUSN 189 and BUSN 89 DL courses slated for Spring 2013.

7) Re-evaluating 4 year college admission requirements and planning for changes to accounting program accordingly.

8)  Began to disseminate, collect and summarize student graduation surveys.  Will need to revise for program changes.  Initiated review of course SLOs for necessary modifications.

9)  Attended system wide PCC meeting for ACC 201/202 articulation.  Initiated planning for another PCC meeting to complete articulation agreement for UHCC ACC courses.


UH Goal 2:  A Learning, Research and Service Network

KCC Goal 3: Workforce Development & KCC Goal 5: Community Development

Strategic Goals: Increased Job Placement and/or Performance through

o    Revised or New Curriculum

o    Better Coordination with Business and Industry


10)   Collaborate with professional organizations, private industry, and government offices through accounting club student activities to develop and participate in events promoting student service to the community, professionalism and personal development. 

11)   Implement more real world integration into course curriculum to expose students to performance and productivity of the profession.



12)   Maintain communication with advisory committee to plan and advocate for student success valid to the current market and industry trends.



F) Network to promote partnership with industry for student internships.  Know our students to effectively place them in an effective internship work environment that promotes success based on their capabilities.

G)Participation in C3T-2 grant promoting accelerated courses using distance education.


10)  Explore and plan events to benefit local practicioners and student interaction.  Serve as advisor for accounting club.  Club mission promotes achieving the dream, personal and professional development, and 4 yr pathways.



11)  Completed real world academics training. Conscientiously developing curriculum that combines real world scenarios and hands on experiences.  This somewhat relieves the difficulties with word problems, but requires a lot of preparation.


12) Formal annual advisory meeting held in May.  Informally, faculty meets with practitioners to discuss technology changes and other curriculum concerns.




UH Goal 3:  A Model Local, Regional and Global University

KCC Goal 6 Diversity

Strategic Goals:

o    Fostering Global Understanding and Intercultural Competence

o    Increased Enrollment and Success of International Students

13)    Encourage the sharing of diversity and multi-cultural knowledge as part course assignments.


14)   Encourage student participation in student government club activities to expand their understanding of intercultural competence.

13) Actively trying to implement Hawaiian cultural values within classroom dynamics.  Observing diversity and multi-cultural dynamics within classroom to better define how to integrate within assignments.

14) To date, we have had two accounting students serve as senators for our business eductation division in student government.


UH Goal 4:  Investment in Faculty, Staff, Students and Their Environment

KCC Goal 4: Personal Development

Strategic Goals:

o    Professional Development Directed to Any of the Above Goals

o    Enriching Student Experience, Particularly Directed to Any of the Above Goals

o    Increasing the Efficiency, Effectiveness and Sustainability of the KCC Environment

15)    Attend Savannah Tactyc training event for teachers of accounting at two-year colleges in May 2012.


16)   Maintain CPA licensing through continuing professional education opportunities specific to the accounting industry.

17)   Collaborate with professional organizations, private industry, and government offices through accounting club student activities to develop and participate in events promoting student service to the community, professionalism and personal development. 

18)   Continue to promote the Ohana concept within the classroom and program.


19)   Consider update to business division etiquette policy



H)  Train accounting faculty and lecturers for online learning and teaching and in Adobe Acrobat X.

I)  Develop assessment tool to evaluate program SLOs that include soft skills not readily assessed as part of course content.

15)  Attended Tactyc training.  Gained a wealth of information and shared with other accounting faculty.  Began to implement learned ideas in fall 2012 semester.

16)  Both accounting faculty maintain their CPA licenses as active, permits to practice, and complied with 80 hour continuing education requirements.


17)Explore and plan events to benefit local practicioners and student interaction.  Serve as advisor for accounting club.  Club mission promotes achieving the dream, personal and professional development, and 4 yr pathways.


18)  The Ohana concept is well received by the accounting students and appears to be paying it forward.  Student peer to peer tutoring and comeraderie is evident.


19)  Business division etiquette policy was reviewed by the division for revisions during spring 2012.

UH Goal 5:  Resources and Stewardship

KCC Goal 5 Community Development

Strategic Goals:

o    Reduce Deferred Maintenance

o    Address Health and Safety Issues

o    Promote Sustainability

20)    Promote participation, within the accounting program, of recycling of mixed paper, box board, card board, newspaper, aluminum cans, plastic bottles.


21)   Encourage a paperless class environment utilizing Laulima tools and software such as Adobe Acrobat X to support the conversion and maintenance of PDF documents.

22)   Continue to promote tax compliance during instructional courses to contribute to a sustainable government, community, and economy.


23)   Include instruction on federal and state tax credits supporting green innovations and implementations such as energy savings through solar installations.

24)   Include health and wellness subjects within the curriculum to meet course SLOs in addition to personal development.

20) Paper recycling receptacles are placed in majority of BED classrooms.  ACC 128 course is 90% paperless.  Other courses taught by instructor Santos primarily uses one-sided scratch/recycled paper for any writing assignment or handouts.

21)  All accounting instructors are encouraged to utilize Laulima tools.  Adobe Acrobat X is installed BED 111 and used as part of ACC 128 and ACC 132 courses.  Students are trained by instructor Santos during ACC 128.

22)  Each accounting major student is encouraged to prepare their own tax return due to its simplicity.  This would be a students first step into adopting the accountant personal and professional principles.

23)  In Spring 2013, this topic will be part of the discussion in ACC 134.



24)  changes to program action request regarding this item are being researched and is pending.

Part IV. Resource Implications

The accounting program will not be requesting any resources at this time.

Program Student Learning Outcomes

For the 2011-2012 program year, some or all of the following P-SLOs were reviewed by the program:

this year?
Program Student Learning Outcomes


Convey financial information clearly and appropriately to the audience and purpose.


Organize, analyze, interpret, and present timely and accurate financial information.


Apply accounting principles and techniques as needed.


Use standard and emerging technologies to perform basic office functions and to improve quality and productivity.


Maintain professional and personal development.


Demonstrate work attitude, behavior, and appearance that contribute to continued employ-ability.


Use critical thinking skills that reflect legal and ethical standards and values of the accounting profession.

A) Evidence of Industry Validation

The accounting program P-SLOs remain to be appropriate and reflective of the accounting industry.  The basic accounting principles, skills and professional work ethic remain unchanged.  In regards to standard and emerging technologies, the business and accounting communities continue to embrace the ever changing hardware devices and software applications for efficiency and effectiveness.  Although sometimes difficult, it is important that our program make every effort to recognize, purchase, and implement relevant technology to train our students for a highly computerized work environment. The roles of standard and emerging technology have reversed where there is no longer a standard, but primarily constant emergence.  With the help of community partners, the accounting faculty will strive to evolve the program towards a classroom environment that includes computer technology for each student in every accounting course.

B) Expected Level Achievement

Benchmark used for expected level of achievement is 70%.

C) Courses Assessed

At this time, data is available for the following courses that were assessed for the Fall 2011 semester:

ACC 125, ACC 126, ACC 128, ACC 132, ACC 201, BUSN 89, BUSN 189

D) Assessment Strategy/Instrument

Assessment methods used for our courses varied from practice problems, discussion, objective tests, essay tests, locally developed tests, case studes, written assignments, self-reflection, group projects, capstone projects, oral presentations and portfolios.

E) Results of Program Assessment

P-SLO Benchmark Met or Not Met
1 - Convey 70% 75% Met
2 - Organize 70% 78% Met
3 - Apply 70% 79% Met
4 - Use 70% 75% Met
5 - Maintain 70% 70% Met
6 - Demonstrate 70% 76% Met
7 - Use 70% 72% Met

F) Other Comments

We expect a more complete collection of data for the 2012-2013 academic year which should include courses taught and assessed by lecturers. 

G) Next Steps

Next steps for the accounting program will be:

1)  Continue to encourage compliance with the assessment data collection process;

2)  Design a general assessment method to better assess P-SLOs #4, #5, and #6 for all accounting courses.

3)  In a team approach with accounting faculty and lecturers, evaluate best practices and implement accordingly for increased student success.

4)  Attend professional development opportunities, retrieve information, share and disseminate with accounting faculty and lecturers.