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

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Review Year: College: Program:

College: Hawaii Community College
Program: Accounting

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The last comprehensive review for this program was on Fall 2009.

Program Description

Accounting is the language of business.  No matter what career is chosen, success in the workplace requires managing money and resources intelligently, applying critical thinking and communication skills and maintaining high standards of professional ethics and personal integrity.  Students, who enroll  in the Hawaii Community College Accounting Program, learn and develop these skills, competencies and values to become contributing members of society.

The  accounting curriculum is broad and offers students the challenge of discovering personal strengths and cultivating new and existing skills.  The expectations of students mirror the world of the working community where individuals must exhibit functional communications skills, think and reason effectively, set and achieve goals, and adapt to change.

Part I. Quantitative Indicators

Overall Program Health: Cautionary

Majors Included: ACC     Program CIP: 52.0301

Demand Indicators Program Year Demand Health Call
10-11 11-12 12-13
1 New & Replacement Positions (State) 193 259 264 Healthy
2 *New & Replacement Positions (County Prorated) 28 22 27
3 *Number of Majors 88.5 88 82
3a     Number of Majors Native Hawaiian 40 37 35
3b     Fall Full-Time 61% 54% 55%
3c     Fall Part-Time 39% 46% 45%
3d     Fall Part-Time who are Full-Time in System 1% 0% 2%
3e     Spring Full-Time 49% 45% 54%
3f     Spring Part-Time 51% 55% 46%
3g     Spring Part-Time who are Full-Time in System 6% 2% 1%
4 SSH Program Majors in Program Classes 974 840 819
5 SSH Non-Majors in Program Classes 1,580 1,524 942
6 SSH in All Program Classes 2,554 2,364 1,761
7 FTE Enrollment in Program Classes 85 79 59
8 Total Number of Classes Taught 40 39 35

Efficiency Indicators Program Year Efficiency Health Call
10-11 11-12 12-13
9 Average Class Size 21.5 20.2 16.8 Cautionary
10 *Fill Rate 87.6% 82.9% 66.7%
11 FTE BOR Appointed Faculty 2 2 2
12 *Majors to FTE BOR Appointed Faculty 44.2 44 41
13 Majors to Analytic FTE Faculty 20.1 20.5 21.1
13a Analytic FTE Faculty 4.4 4.3 3.9
14 Overall Program Budget Allocation $163,690 $248,832 $233,888
14a General Funded Budget Allocation $163,690 $243,872 $211,971
14b Special/Federal Budget Allocation $0 $0 $1,149
14c Tuition and Fees $0 $4,960 $20,768
15 Cost per SSH $64 $105 $133
16 Number of Low-Enrolled (<10) Classes 1 1 2
*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) 63% 60% 66% Cautionary
18 Withdrawals (Grade = W) 60 56 42
19 *Persistence Fall to Spring 82% 67% 78%
19a Persistence Fall to Fall     54.7%
20 *Unduplicated Degrees/Certificates Awarded 8 6 11
20a Degrees Awarded 8 6 11
20b Certificates of Achievement Awarded 0 0 1
20c Advanced Professional Certificates Awarded 0 0 0
20d Other Certificates Awarded 0 0 0
21 External Licensing Exams Passed   Not Reported Not Reported
22 Transfers to UH 4-yr 5 8 2
22a Transfers with credential from program 3 4 0
22b Transfers without credential from program 2 4 2

Distance Education:
Completely On-line Classes
Program Year  
10-11 11-12 12-13
23 Number of Distance Education Classes Taught 11 13 14  
24 Enrollments Distance Education Classes 289 301 255
25 Fill Rate 88% 77% 61%
26 Successful Completion (Equivalent C or Higher) 56% 53% 58%
27 Withdrawals (Grade = W) 26 31 20
28 Persistence (Fall to Spring Not Limited to Distance Education) 82% 69% 67%

Perkins IV Core Indicators
Goal Actual Met  
29 1P1 Technical Skills Attainment 90.00 86.11 Not Met  
30 2P1 Completion 50.00 22.22 Not Met
31 3P1 Student Retention or Transfer 74.25 59.38 Not Met
32 4P1 Student Placement 60.00 54.84 Not 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     12  
36 Number of Degrees and Certificates Native Hawaiian     7
37 Number of Degrees and Certificates STEM     Not STEM
38 Number of Pell Recipients     57
39 Number of Transfers to UH 4-yr     2
*Data element used in health call calculation Last Updated: January 27, 2014
Glossary | Health Call Scoring Rubric

Part II. Analysis of the Program

Overall Health -- Cautionary

Demand -- Healthy

Comparing data elements from 2010-11 to 2012-13, Demand Indicators have remained in a "Healthy" status.  It is expected that demand will remain at a high level in the future.  There was a 6% drop in the number of accounting majors.  Native Hawaiian students continue to represent 44% of the Accounting majors.  Fall 2012 and Spring 2013 saw a return to a 55% full-time and 45% part-time ratio after a slump in Spring 2012 to 45% full-time.  The Accounting program continues to serve a large number of non-majors.  In 2012-13 53.5% of the SSH in the program were for non-majors.  This was lower than previous years in part because of the elimination of IS 55 from the accounting program's curriculum which served non-accounting majors.  The elimination of IS 55 is also reflected in the decrease in the total number of classes taught.

Efficiency -- Cautionary

Efficiency Indicators transitioned from Healthy to Cautionary when the Fill Rate shifted to the Cautionary status.  As Demand's FTE Enrollment in Program Classes declined from 79 to 59, the average class size and fill rates declined.  The Majors to Analytic FTE Faculty has been Cautionary through the 2010-11 to 2012-13 periods.  For the current program period the ratio is 41.  The Accounting program would have needed three FTE BOR faculty to bring the ratio within the 15-35 Healthy range.  For the current 2013-14 period, FTE BOR faculty has been increased to three.  With the increase in FTE faculty we expect our Efficiency Indicator to return to Healthy for the next reporting period.

Effectiveness -- Cautionary

In the area of Effectiveness Indicators, the Accounting program has remained in the Cautionary status for the last three program periods.  The Persistence indicator increased from 67% to 78% putting that benchmark in the Healthy status.  The ratio of degrees to majors was 13% and is deemed Unhealthy.  The ratio of degrees to demand (positions) is Cautionary. 

The number of Transfers to UH 4-yr dropped from 8 to 2.  Through informal surveys of the graduates in the current program period, several of the graduates  did not transfer to a 4-yr institution but did continue their studies:  one student returned Fall 2013 to pursue a second associate degree in Information Technology, one student is pursuing a second associate degree in Business Technology, one student is pursuing a certificate in Medical Office Assistant and at least one student has reenrolled in the Liberal Arts with a Business Emphasis degree.  These graduates have expressed their interest in furthering their education at a lower tuition cost at the community college.  Some express an interest in ultimately continuing on to a 4-yr degree.

The Accounting majors appear to be persisting in the program but not completing the program and graduating.  This may be a reflection of the 45-46% of the majors attending part-time.  Evidence indicates that students have a better completion when they enroll for full-time course loads.  Clearly more effort must be made to encourage students to enroll in more courses each semester so that they do not become discouraged and drop out of the program.  More effort needs to be made to encourage students to apply for the one-year Accounting Certificate as soon as they qualify.  This, of course, would have to be balanced with the understanding that a 2-year AAS degree is much more valuable to any student than a 1-year certificate, when it comes to on-the-job performance in the long run.


Significant Program Actions for 2012 - 2013

1.  Fall 2012 Curriculum Changes:  (a) ACC 120 College Accounting I replaced ACC 20 Fundamentals of Accounting; (b) as a result of the new ACC 120, prerequisites were changed for ACC 124, 132, 134, 150 and 155 effective Fall 2103; (c) ACC 193B Practicum changed from credit/no credit to letter grade and course prerequisites were corrected effective Spring 2013. Course was significantly upgraded, curriculum-wise and is more of a capstone course currently.

2.  Spring 2013 Curriculum Changes:  ACC 201 Elementary Accounting I changed course title to Introduction to Financial Accounting and changed course description.  ACC 202 Elementary Accounting II changed course title to Introduction to Managerial Accounting and changed course description.  Both changes were a result of a system wide agreement.

Previous Program Actions

1.    Complete articulation agreement with LeeCC, KapCC, MauiC, KauCC and WinCC.

2.    Survey graduates.

3.  Use survey results to revise Program Learning Outcomes.



Perkins IV Core Indicators

Technical Skills Attainment:  Actual 86.11% compared to 90.00% goal.  Actual is an improvement over prior year's 80.65%

Completion:  Actual 22.22% compared to 50.00% goal.  Actual was same as prior year's 22.58%.

Student Retention or Transfer:  Actual 59.38% compared to 74.25% goal.  Actual was lower than prior year's 66.13%. This indicator was met in prior year but not met this year because the goal percentage increased from 56% to 74.25%.

Student Placement:  Actual 54.84% compared to 60.00% goal.  Actual is an improvement over prior year's 44.44%.

Part III. Action Plan

Program Action 1

Continue working through PCC to complete articulation agreements among the UH campus system.  By completing course articulation agreements with other campuses, students' transfer opportunities will be increased.

Program Action 2

Continue to provide in-class and open lab tutoring for courses with low success rates.  By providing peer tutoring for courses in which Native Hawaiian students are enrolled and for which there is low success rates, there will be an increase in the number of students successfully progressing through the program and an increase in the number of accounting degrees awarded.

Program Action 3

Through faculty advising and mentoring, increase the number of full-time students and of students successfully completing and graduating from the program.  Fifty-eight percent of the accounting degrees and certificates awarded in the 2012-13 program year were awarded to Native Hawaiian students.  The Accounting program plans to continue supporting through advising, mentoring and outreach activities Native Hawaiian students and at-risk students in the Accounting program. 


Part IV. Resource Implications

Cost Item 1

Tutor wages: two tutors @ $`10.30 per hour/10 hours per week/32 weeks                Equipment                         $6,600.00

By providing peer tutoring for courses in which Native Hawaiian students are enrolled and for which there is low success rates, there will be an increase in the number of students successfully progressing through the program and an increase in the number of accounting degrees awarded.  Currently funding for the peer tutoring is provided through a Hawaii Life Styles grant.  Each year this funding is uncertain for the Accounting program.  This Cost Item would ensure that students in Accounting as well as other Business Education and Technology programs would have access to peer tutors and access to the tutoring lab's computers and programs.


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


Perform basic accounting tasks and business math skills to maintain accurate accounting systems in for-profit organizations.


Communicate with stake holders in a manner that reflects organizational culture and sensitivity to diverse customer and community needs.


Perform basic office functions using standard and emerging technologies.


In a work environment demonstrate effective self-management through efficient use of time and personal commitments.


Participate effectively in individual and group decision making.


Use critical thinking skills to make decisions that reflect legal and ethical standards of the accounting professsion.

A) Evidence of Industry Validation

See Hawaii Community College Accounting Advisory Council Meeting Minutes - April 23, 2013

B) Expected Level Achievement

ACC 193B. The performance rate used of 90% of the artifacts assessed by the Assessment Team will result with a total score of 21 (87.5%) or higher.  This level of achievement is set at a high level because this course is the “capstone” course taken as the culmination and review of the accounting program.  This year’s assessment is a follow up to the prior year’s assessment so the level of achievement is the same level used in the prior year assessment.

BUSN 189.  Two items were evaluated:  (1).  Were student chapter test scores impacted by switching the testing method from handwritten tests to online tests?  and (2)  Did the students achieve a performance level of 50% receiving scores of 40 (80%) or above and a performance level of 80% receiving scores of 35 (70%) or above?

C) Courses Assessed

ACC 193B Practicum and BUSN 189 Business Mathematics

D) Assessment Strategy/Instrument

ACC 193B.  The artifact was the Systems Understanding Aid (SUA) practice set completed by all ACC 193B students in this culminating course for second year students.  The practice set was chosen because students work with a realistic representation of business documents and organizational internal controls.  It is felt that successful completion would be representative of our students' understanding of accounting as they leave our program.

BUSN 189.  Tests in BUSN 189 cover two chapters at a time.  Chapters 5 & 6, 7 & 8 and 9 & 10 test scores for all sections taught by Marla DeMarco in BUSN 189 were included in the sample.  The sections included One (1) section from Fall 2010, One (1) section from Fall 2011 and Two (2) sections from Fall 2012.

E) Results of Program Assessment

ACC 193B.  All practice sets from the ACC 193B class (12 total) were assessed.  Five (5) artifacts met or exceeded the target total score of 21 (87.5%).  This meant that 42% of the artifacts assessed met the targeted score.  This level of compliance was below the targeted level of 90%. 

Five (5) additional artifacts failed to meet the target score of 21 but had total scores of 18 (75%) to 20 (83%).  One artifact had a total score of 16 (67%) and one had a total score of 8 (33%).  Taken as a group, 83% of the students achieved scores of 75% or higher.

BUSN 189.  Item 1.  Students in Fall 2012 taking their only handwritten test (Chapter 7 & 8) for the semester scored almost identically with the previous semester’s handwritten tests.  Those same students (Fall 2012) taking the online computer tests for Chapters 5 & 6 and 9 & 10 scored at or above the previous semesters’ handwritten test scores.  The conclusion was that students were not negatively impacted by switching to the online format of testing and actually showed some improvement in their test scores.

Item 2.  Students in all three semesters fell below the desired performance levels for these chapter tests.  Students did not achieve the performance level of 50% receiving scores of 40 (80%) or above and the performance level of 80% receiving scores of 35 (70%) or above.  In each semester significant percentages (8% to 30%) of the students did not even complete the tests and received scores of zero.  Also when these students did not complete the chapter tests they also generally did not complete the related homework assignments.

The same textbook and pool of questions were used for all three semesters.  The only difference was that students in Fall 2012 took all of their chapter tests online at the publisher website, McGraw-Hill CONNECT with the exception of Chapters 7 & 8.  All other tests were handwritten paper tests.

F) Other Comments

The assessment team reviewed the results to determine why the targeted scores did not meet the 90% level of compliance.  Student performances indicated that students generally understood the basic accounting tasks and calculations as well as the accounting cycle (journalising transactions, maintaining ledger accounts, making adjustments, and preparing financial statements).  The SUA practice set was reinforcing these topics learned in prior accounting classes.

The deficiencies noted centered on incomplete work, late submittals, neatness, document management, adhering to the internal controls outlined in the practice set instructions and accurate preparation of supplemental schedules.  Dealing with actual accounting documents and following a set of internal controls are unique to this practice set and are new to the students.  The assessment team felt that paying attention to detail was a critical component in accounting and was lacking in some of the practice sets assessed.

Although there was some improvement in the students’ adhering to internal control procedures, many of the deficiencies noted this year were similar to the prior year’s assessment.

G) Next Steps

ACC 193B.  Focusing primarily on ACC 193B, implement changes to the presentation and grading of the practice set to improve student performance related to incomplete work, late submittals, neatness and attention to detail, document management, adhering to the internal controls outlined in the practice set instructions and accurate preparation of supplemental schedules.  These changes will be implemented in Spring 2014 when the course is next offered.

BUSN 189. Beginning in Fall 2013 efforts will be made to improve student attendance and participation in these later course chapters so that the desired performance levels will be attained.