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

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Review Year: College: Program:

College: Kapiolani Community College
Program: Accounting

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The last comprehensive review for this program was on 2013, and can be viewed at:

Program Description

Program Description

The Accounting Program at Kapi'olani Community College prepares students for paraprofessional accounting positions in small business, public accounting, private industry, nonprofits and governmental organizations. Students get practical, hands-on experience practicing workplace-relevant skills and techniques.

Part I. Quantitative Indicators

Overall Program Health: Healthy

Majors Included: ACC,PAY,TAX     Program CIP: 52.0301

Demand Indicators Program Year Demand Health Call
10-11 11-12 12-13
1 New & Replacement Positions (State) 193 193 264 Healthy
2 *New & Replacement Positions (County Prorated) 66 189 101
3 *Number of Majors 212.5 206 200
3a     Number of Majors Native Hawaiian 24 28 22
3b     Fall Full-Time 45% 39% 42%
3c     Fall Part-Time 55% 61% 58%
3d     Fall Part-Time who are Full-Time in System 4% 2% 4%
3e     Spring Full-Time 37% 33% 38%
3f     Spring Part-Time 63% 67% 62%
3g     Spring Part-Time who are Full-Time in System 1% 4% 6%
4 SSH Program Majors in Program Classes 1,282 1,359 1,163
5 SSH Non-Majors in Program Classes 2,418 2,592 1,950
6 SSH in All Program Classes 3,700 3,951 3,113
7 FTE Enrollment in Program Classes 123 132 104
8 Total Number of Classes Taught 55 54 48

Efficiency Indicators Program Year Efficiency Health Call
10-11 11-12 12-13
9 Average Class Size 22.4 24.4 21.7 Cautionary
10 *Fill Rate 86.7% 92.8% 86.6%
11 FTE BOR Appointed Faculty 3 3 3
12 *Majors to FTE BOR Appointed Faculty 70.8 68.6 66.6
13 Majors to Analytic FTE Faculty 35.2 34.3 38.6
13a Analytic FTE Faculty 6.0 6 5.2
14 Overall Program Budget Allocation $456,242 $486,259 $484,880
14a General Funded Budget Allocation $456,242 $471,158 $399,288
14b Special/Federal Budget Allocation $0 $0 $0
14c Tuition and Fees $0 $15,101 $85,592
15 Cost per SSH $123 $123 $156
16 Number of Low-Enrolled (<10) Classes 2 0 1
*Data element used in health call calculation Last Updated: January 27, 2014

Effectiveness Indicators Program Year Effectiveness Health Call
10-11 11-12 12-13
17 Successful Completion (Equivalent C or Higher) 73% 75% 66% Healthy
18 Withdrawals (Grade = W) 138 122 144
19 *Persistence Fall to Spring 72% 67.6% 66.3%
19a Persistence Fall to Fall     36.9%
20 *Unduplicated Degrees/Certificates Awarded 74 80 100
20a Degrees Awarded 15 28 16
20b Certificates of Achievement Awarded 14 21 31
20c Advanced Professional Certificates Awarded 0 0 0
20d Other Certificates Awarded 84 81 115
21 External Licensing Exams Passed   Not Reported Not Reported
22 Transfers to UH 4-yr 14 25 22
22a Transfers with credential from program 5 6 8
22b Transfers without credential from program 9 19 14

Distance Education:
Completely On-line Classes
Program Year  
10-11 11-12 12-13
23 Number of Distance Education Classes Taught 14 13 15  
24 Enrollments Distance Education Classes 326 341 349
25 Fill Rate 88% 89% 83%
26 Successful Completion (Equivalent C or Higher) 69% 70% 57%
27 Withdrawals (Grade = W) 47 42 52
28 Persistence (Fall to Spring Not Limited to Distance Education) 69% 66% 70%

Perkins IV Core Indicators
Goal Actual Met  
29 1P1 Technical Skills Attainment 90.00 95.59 Met  
30 2P1 Completion 50.00 50.00 Met
31 3P1 Student Retention or Transfer 74.25 77.98 Met
32 4P1 Student Placement 60.00 73.21 Met
33 5P1 Nontraditional Participation N/A N/A N/A
34 5P2 Nontraditional Completion N/A N/A N/A

Performance Funding Program Year  
10-11 11-12 12-13
35 Number of Degrees and Certificates     47  
36 Number of Degrees and Certificates Native Hawaiian     4
37 Number of Degrees and Certificates STEM     Not STEM
38 Number of Pell Recipients     68
39 Number of Transfers to UH 4-yr     22
*Data element used in health call calculation Last Updated: January 27, 2014
Glossary | Health Call Scoring Rubric

Part II. Analysis of the Program

Overall Program: Healthy

The Overall Program Health for the Accounting program is rated "Healthy" as are the component indicators Demand and Effectiveness.  The remaining component indicator, Efficiency, is rated "Cautionary."

Demand Indicators: Healthy

During the last academic year, 2011-2012, the UH Community College Career and Technical Education programs switched from using the Standard Occupational Classification (SOC) code as the basis for reporting demand to the Classification of Instructional Program (CIP) code.  Along with other community colleges in the University of Hawai`i system, Kapi`olani CC’s Accounting program adopted the CIP code 52.0301, (Accounting Technology/Technician and Bookkeeping) as the most relevant code for this report.  Unfortunately, there was a time lag between adopting this new code and gathering of annual data.  As a result, Item #2, In 2011-2012 "New & Replacement Positions (County Prorated)," was based on the old code and reported 189 positions;  in this his academic year, using the more relevant classification code, demand is reported at 101, a more reasonable level.

The Accounting program enrollment dropped slightly this year (from 206 to 200), consistent with the trend for the campus as a whole.  The overall Demand indicator is reported as "Healthy" in large part because "New & Replacement Positions (County Prorated)" is down from 189 to 101, a level more consistent with the number of degrees and certificates awareded by the program.  The overall Demand indicator this year is 1.98 compared to last year's 1.09.

Efficiency Indicators: Cautionary

The 2012-13 academic year Efficiency indicators rating is "Cautionary," unchanged from last year.

Although the class fill rate continues to be "Healthy," it dropped from 92.8% to 86.6% this year.  As the economy recovers from a recessionary downturn, there is less motivation for unemployed or under-employed workers to enroll in college programs.

The student/faculty ratio is a high at 38.6 primarily due to a vacancy in a faculty position.  Item #13, majors to analytic FTE faculty is calculated by taking Item #3, 206, divided by Item #13a, 5.2.  The accounting program unsuccessfully attempted to recruit a fourth faculty member during Spring 2013.  There were at two qualified candidates who were offered the position, but both declined.  The vacant position will be re-advertised in Spring 2014.  With an addititional faculty member, the efficiency rating should return to "Healthy" in the future. 

Effectiveness Indicators: Healthy

To compute the overall Effectiveness indicator, part of the formula is to take item #20, "Unduplicated Degrees/Certificates Awarded" divided by the item #2, "New & Replacement Positions (County Prorated).”  As mentioned earlier, item #2 was based on an SOC code that reported an unrealistically high number of positions.  For 2012-2013, since item #2 was based on a more realistic CIP code, the ratio is positive, contributing to the overall Effectiveness rating as "Healthy."

Another contributor to the Effectiveness indicator is to take Item #20, "Unduplicated Degrees/Certificates Awarded" divided by Item #3, "Number of Majors."  It was "Healthy" last year and it is still "Healthy" this year.  It has improved from 39% to 50%.

The third contributor to the overall "Effectiveness" indicator, Item #19, "Persistence Fall to Spring" remains "Cautionary."  Although it has improved from 66% to 70%, it is still below the healthy level of 75%.  The major persistency problems came from ACC 132, ACC 201 and ACC 202.  The program coordinator is currently working with the lecturer teaching ACC 132 to update the teaching materials and to improve teaching methods and styles.  ACC 201 and 202 are considered "gateway" courses and are consistently under watch to identify issues and incorporate changes to improve student success.  In recent years, the persistency rate has been around 70% or below.

These steps should help keep the Accounting program "Healthy" in the overall Effectiveness area.


Part III. Action Plan

Long term plans for the accounting program are guided by the college’s strategic plan.  In the intermediate term, plans are guided by the accounting program’s three-year comprehensive program review (CPR).  The actions indicated in this report provide short term measures which will contribute to the goals of the three year comprehensive program review, aligned with the college’s strategic plan. 

There are several ways the Accounting program plans to maintain and improve the three health indicators:

a) The program will continue to host the annual Accounting Student Night to recruit Kapi‘olani Community College (Kapi‘olani CC) students with undecided majors to switch into accounting.  The event allows students to interact with program faculty and accounting professionals.  For students who have not declared a major, the intent is to generate interest in the major and an accounting career with the expectation that enrollment will increase.  For current accounting students, Accounting Night helps establish a network Kapi‘olani with industry professionals with the expectation that this will improve retention and completion of the degree.

b) In spring 2014, the new Kopiko Learning Community (KLC) will open, and the Accounting program plans to host one to two "Accounting Industry Day" engagement activities.  It is a trimmed down version of Accounting Student Night.  For this event, the program will invite accounting professionals from a certain industry for the event.  For example, construction industry, nonprofit organizations, tax preparers, financial institutions, etc.  The industry day is planned as and extension of the successful Accounting Night event will also help improve recruitment, retention, and completion.

c) The program will continue to work with Kapi‘olani CC Kuilei coordinator who is assigned the task of building relationships with feeder high schools such as McKinley, Kalani, Kaimuki, Farrington, Mililani, Roosevelt, etc.  The Accounting program is exploring the possibility of teaching an introductory accounting course in selected Department of Education (DOE) high schools.  The accounting faculty members are working closely with the UHCC Accounting Program Coordinating Council (PCC) to assist the DOE in developing one introductory course at the high school level as part of the revamped business curriculum.  Teaching at the high school directly promotes our Accounting program to high school students.

d) The Accounting program plans to recruit a new accounting faculty to fill a vacant position to cover more of our classes and to improve the efficiency indicator.  At the same time, the program will continue to mentor junior faculty and to help them grow in teaching and non-teaching area of responsibilities in order to improve student engagement and success in the accounting curriculum.

e) The Accounting program will follow the college's standards to continue to review and revise curriculum every five years and consistently assess program student learning outcomes and course learning objectives to maintain the quality of courses offered.  The accounting program will also maintain close relationships with industry professionals via advisory council meetings; with the other four-year institutions, such as UHM, UHWO, Chaminade, HPU, via articulation agreements; and with other community colleges via Program Coordinating Council (PCC) meetings.  The program will incorporate demands from the industry and ideas from other institutions to ensure our courses are up-to-date and are compatible with other institutions.

f) The program will continue to actively seek grants and donations to provide funding to improve course content which requires the use of hardware or software used in industry as well as appropriate professional development activities for our faculty so our faculty can continue to teach our courses at a high level.  Part of the focus will be on improving the completion rate for gateway courses, ACC 201 and ACC 202.  The accounting program has been successful in obtaining Perkins grants for activities designed to improve student engagement and success.

g) The program will continue to work with program coordinators from Information Technology and Marketing as well as our department chair to complete the application for accreditation with the Accreditation Council for Business Schools & Programs (ACBSP).  Accreditation will add stature to the program and provides additional assurance that the program meets high standards.

h) The Accounting program plans to add a new short certificate "Small Business Accounting."  This will add value to the Accounting program, give students additional recognition and complement the two existing certificates, "Payroll Preparer" and "Tax Preparer..

i)  The program will begin to explore the possibility of teaching 300-level courses and the issuance of an advanced professional certificate on our campus.

j)  The Kapi‘olani Community College Accounting Club is meant to improve student engagement and retention.  After struggling for several semesters, club is finally taking shape.    Our incoming president and vice-president are committed to a one-year term beginning Fall 2013.  Several members have signed up to participate in OSA's activities such as the ice cream social and cactus garden clean-up.  The accounting faculty will identify interested students to assume leadership of the club for Fall 2014 in order to keep the club operational.  The Kapi‘olani CC Accounting Club and the accounting faculty plan to organize activities such as inviting guest speakers to campus and social activities such as a picnic. The accounting club will help promote the Accounting program as well as help to build a student community and in turn help with retention.

The program successfully met all of the Perkins Core Indicators.

Part IV. Resource Implications

Accounting Program - Specific Resource Requirments:

In order to improve the overall Efficiency Health indicator, the Accounting program must hire another accounting faculty.  So far, the college has been supportive and the hiring process is ongoing; however, it has been difficult and several qualified candidates have declined our offers.  Salary placement for a new hire may have to be adjusted to secure placement of a highly qualified candidate.

Members of the accounting faculty, have successfully obtained Perkins grants to purchase necessary industry-standard hardware and software to be used in various courses such as ACC 130, ACC 134, ACC 137, ACC 150, and ACC 231B.  However, the funding is only for one year; and the program will continue to seek funding to finance the use of these and other state-of-the-art tools in the future.

Departmental Requirements:

Apart from the specific resources related to the program, there are department-wide activities requiring resources to generally support all of the programs in the department.  The Business, Legal and Technology Education Department (BLT) will seek a combination of campus funds, general funds (faculty investment of time and energy), special funds, grants, private donations and other campus support services to ensure the achievement of our planned outcomes.

Marketing Materials, $500 per year

Accrediting Commission for Business Schools and Programs (ACBSP) Membership Dues, $1350 per year  

                The college is seeking accreditation for the Accounting, IT, and Marketing programs.

ACBSP Accreditation Fee, 2nd half of $2500 fee = $1250

ACBSP Candidacy Phase, Mentor Honorarium $400 or

     Mentor Consultation Fee $400/day and expenses $600+ (transportation, lodging, meals, etc.) for visit

ACBSP Candidacy Phase, Maintenance Fee $500/year

ACBSP Conference Attendance/Meeting with Mentor – Title III Grant, Perkins or other funding, cost to be determined; Registration $550 per person; Hotel approx. $1,000 per person; Airfare approx. $1100 per person.    Approx. $2650 per person x 5 = $13,250 (3 program coordinators, department chair, dean) – ACBSP Annual Conference, Chicago, IL, 6/27 – 30, 2014, “Engaged Learning in the Digital Age.”

Release time to complete accreditation process data collection and self-study – To be determined

Student Engagement Activities – Approximately $500 per year

Tracking certificates, degrees, transfers – to be determined

Student tutors, peer mentors (additional funding for renovated lab and classrooms extended hours of usage – See reference to BLT Technology Plan below

Student Fee Collection – College and departmental support; to be determined

Equipment/Supplies – See reference to BLT Technology Plan below

Professional Development – Approximately $5,000 per program (Accounting, Information Technology, Marketing and Paralegal) per year

Kopiko Renovations, Phase I completion and Phase II plans – To be determined

Per the Business, Legal and Technology Department Technology Plan, Table 1. BLT Technology Budget, Academic Year 2013-2014, Total $262,262

Includes – infrastructure upgrades, annual software upgrade, non-annual software upgrades, IT National Membership Fees, Computer equipment and servers, support equipment, consumable products, technical support staffing, staffing to enhance student retention, and professional development and training.

Program Student Learning Outcomes

For the 2012-2013 program year, some or all of the following P-SLOs were reviewed by the program:

this year?
Program Student Learning Outcomes


1. Demonstrate the ability to identify key issues, research relevant data, and propose possible solutions for accounting and taxation issues encountered


2. Compile and prepare accurate and timely financial information for analysis, tax compliance, and informed business decisions


3. Perform accounting and reporting functions using an accounting information system.


4. Gather, manage, track and query data using traditional and emerging technologies.


5. Practice within the professional, ethical, and legal parameters of the accounting profession.


6. Demonstrate interpersonal and professional communication skills in person and online; work collaboratively to achieve organizational goals.


7. Take advantage of independent learning opportunities to maximize personal and professional growth within the business environment.


8. Recognize and adapt to the local/global organization and culture.


9. Practice communication, problem solving and decision-making skills through the use of appropriate technology and with the understanding of the business environment

A) Evidence of Industry Validation

Program Student Learning Outcomes (PSLOs) assessed this past year were presented to the Accounting Program Advisory Committee on May 1, 2009.  Committee members unanimously supported the existing PSLOs.  There have been no changes to these outcomes since that date.  These PSLOs were listed on the programs for subsequent program advisory meetings but there were no comments from the advisory committee.

The program has begun the process of seeking accreditation from the Accrediting Commission for Business Schools and Programs (ACBSP) which will provide additional evidence of industry validation through its recognized accrediation standards. 

B) Expected Level Achievement

During the current academic year, the following PSLOs were assessed:

2. Compile and prepare accurate and timely financial information for analysis, tax compliance, and informed business decisions.

5. Practice within the professional, ethical, and legal parameters of the accounting profession.

C) Courses Assessed

SLO 2: Accounting 134

SLO 5: Business Law 200

D) Assessment Strategy/Instrument

PSLO 2: Accounting 134

ACC 134, Individual Income Taxes, introduces students to federal and state tax laws and regulations.  This course guides students through the completion of multiple individual tax returns manually as well as using industry strength computerized software.  In order to achieve this PSLO, our students must have enough basic skills and knowledge working as a paraprofessional to prepare accurate tax returns under the supervision of a tax preparation supervisor.  We estimated we have accomplished this PSLO if at least 70% of the students enrolled and completed the course have scored over 70% of the course points.

Using the result of the Fall 2012 ACC 134 course, more than 70% of the students scored 70% or higher.

PSLO 5: Business Law 200

Several multiple choice questions related to PSLO 5 in the ethical and legal area of business were identified and selected by the four BLAW 200 lecturers.  These questions were assigned as part of an assignment or quiz in three of the four class sections offered Spring 2013.  To meet expectations, each question should be answered correctly by 70% of the students.

Using the result from the Spring 2013 semester, for each question, at least 70% of the students have answered correctly.

E) Results of Program Assessment

Although the assessment results have been satisfactory, the Accounting program must continue to perform meaningful assessments.  There are several ways we can improve these assessments, continue to perform them in house but heighten the satisfactory level.  The Accounting program can also seek industry professionals' assistance in providing objective opinions.  Finally, if a national certification test is available, it can be adopted as a measuring standard for our students’ performance.

F) Other Comments

Counseling SLOs:

Counseling SLOs for use across campus were developed in 2010.  Since that time, units have assessed these SLOs.  Completed templates and summaries of the assessment cycle for counseling support of this program are available at the OFIE website at

In an effort to better align terminology and respond to feedback gained in previous assessment cycles, on November 21 and 22, 2013, an assessment retreat was held to revise these SLOs.  The revised Counseling SLOs will be assessed in the upcoming year.

G) Next Steps

Even though the assessments performed show satisfactory results, the Accounting program must continue with assessments of the two remaining program SLOs in order to close the last cycle.  Beginning next academic year, the program will begin another round of assessments to keep up with the college's overall standards.

The ACC 134 class size is small in this assessment cycle.  The program plans to assess program SLO #2 again using a larger class size and focus on a single project or two instead of using the entire course grade.  For BLAW 200, the program was only able to use data from 3 of the 4 sections.  The program coordinator had several meetings with the BLAW 200 lecturers and they have agreed to derive a common assessment scheme to pre-test the students at the beginning of the course as a baseline.  Then, at the end of the semester, the students will be tested again to determine whether students have successfully learned the skills listed in the SLO.