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

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Review Year: College: Program:

College: University of Hawaii Maui College
Program: Accounting

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The last comprehensive review for this program was on 2009, and can be viewed at:
http://www.maui.hawaii.edu/faculty/program_review/2009/AccountingAssessment%20Report%202009.pdf

Program Description

The Accounting Program prepares graduates to be productive professionals who can make responsible business decisions in a changing global environment.  The Accounting Program mission is congruent with the mission of UH Maui College, offering credit educational opportunities and striving to create a student focused educational environment that emphasizes high quality teaching and learning.  The Accounting Program serves a diverse student population, many of whom are first generation college students, and we are responsive to the needs of both traditional and non-traditional students whose life experiences and commitment to learning enrich the overall educational environment. 

 

The mission of the Accounting Program is to prepare students for careers in Accounting with three major emphases:

Part I. Quantitative Indicators

Overall Program Health: Healthy

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) 210 259 264 Cautionary
2 *New & Replacement Positions (County Prorated) 26 25 24
3 *Number of Majors 98.5 110.5 103
3a     Number of Majors Native Hawaiian 40 33 28
3b     Fall Full-Time 21% 38% 36%
3c     Fall Part-Time 79% 62% 64%
3d     Fall Part-Time who are Full-Time in System 14% 6% 6%
3e     Spring Full-Time 26% 26% 33%
3f     Spring Part-Time 74% 74% 67%
3g     Spring Part-Time who are Full-Time in System 10% 9% 5%
4 SSH Program Majors in Program Classes 450 510 570
5 SSH Non-Majors in Program Classes 810 747 753
6 SSH in All Program Classes 1,260 1,257 1,323
7 FTE Enrollment in Program Classes 42 42 44
8 Total Number of Classes Taught 19 21 23

Efficiency Indicators Program Year Efficiency Health Call
10-11 11-12 12-13
9 Average Class Size 22.1 20.0 19.2 Healthy
10 *Fill Rate 76.2% 71.1% 69.3%
11 FTE BOR Appointed Faculty 3 2 3
12 *Majors to FTE BOR Appointed Faculty 32.8 55.2 34.3
13 Majors to Analytic FTE Faculty 46.7 47.4 40.3
13a Analytic FTE Faculty 2.1 2.3 2.6
14 Overall Program Budget Allocation $154,686 $145,218 $170,273
14a General Funded Budget Allocation $154,686 $143,689 $169,506
14b Special/Federal Budget Allocation $0 $0 $0
14c Tuition and Fees $0 $1,529 $767
15 Cost per SSH $123 $116 $129
16 Number of Low-Enrolled (<10) Classes 1 0 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) 70% 72% 72% Healthy
18 Withdrawals (Grade = W) 34 15 30
19 *Persistence Fall to Spring 78.2% 71.1% 76.2%
19a Persistence Fall to Fall     52.2%
20 *Unduplicated Degrees/Certificates Awarded 19 20 26
20a Degrees Awarded 12 13 18
20b Certificates of Achievement Awarded 14 15 18
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 3 13 2
22a Transfers with credential from program 1 7 1
22b Transfers without credential from program 2 6 1

Distance Education:
Completely On-line Classes
Program Year  
10-11 11-12 12-13
23 Number of Distance Education Classes Taught 0 0 0  
24 Enrollments Distance Education Classes N/A N/A N/A
25 Fill Rate N/A N/A N/A
26 Successful Completion (Equivalent C or Higher) N/A N/A N/A
27 Withdrawals (Grade = W) N/A N/A N/A
28 Persistence (Fall to Spring Not Limited to Distance Education) N/A N/A N/A

Perkins IV Core Indicators
2011-2012
Goal Actual Met  
29 1P1 Technical Skills Attainment 90.00 90.63 Met  
30 2P1 Completion 50.00 37.50 Not Met
31 3P1 Student Retention or Transfer 74.25 71.21 Not Met
32 4P1 Student Placement 60.00 63.33 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     36  
36 Number of Degrees and Certificates Native Hawaiian     11
37 Number of Degrees and Certificates STEM     Not STEM
38 Number of Pell Recipients     70
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

The overall Program Health for Accounting is Healthy for 2012-13.  The Demand indicator scored in the Cautionary category, while the Efficiency and Effectiveness Indicators all scored in the Healthy category.

Demand – Cautionary

 The number of accounting majors decreased 7%, from 110.5 to 103 majors, from the previous year; whereas, the number of new and replacement positions in the county dropped 4% or by one job (25 to 24).  If the Program had seven fewer majors, the demand ratio would have been healthy.

The Bureau of Labor Statistics projects a 16% increase in job openings in accounting by the year 2016.   The new and replacement accounting/bookkeeping positions have increased by 26% (210 to 264) in the past three years for the state; however, the reported job positions in Maui county decreased two positions in the same time.

Efficiency:  Healthy

Fill rate - Cautionary:  In 2012-13, the Accounting Program offered two additional courses compared to the previous year (23 courses versus 21).  The increase in course offerings (total seats available) caused the decrease in the total fill rate (71% to 69.3%).  The average class size decreased from 20 to 19.2 students (an insignificant change for adding two classes).  All of the late afternoon (4:30) and evening classes, which are historically the lower enrolled classes, had between 11 and 16 students.   We only offer the high demand courses (ACC 124, 201 and 202) in the evening to meet the needs of the community, but the enrollment has been less than a 53% fill rate.   When a course is offered both in the day and in the evening, the evening course usually has less than a 50% fill rate.  ACC 295, Accounting Capstone, was offered both in Fall 2012 and Spring 2013.  It is usually taught only once a year, but upon request of students who needed it for fall graduation, it was offered additionally in the fall.  The fall class had less than 10 students; this was the only under enrolled class.   

The number of majors to FTE BOR faculty decreased from 55.3 (cautionary) to 34.3 (healthy) because the Program erroneously gained one faculty member.   Lectures taught eight classes over the two semesters; the Program needs three BOR faculty members to be healthy, but the Program actually has only two.

Effectiveness – Healthy

Degrees earned to majors:  Healthy.  The 26 degrees awarded divided by our 103 majors is 25% (well above the 20% required to be Healthy).  There were 19 AAS degrees awarded and 7 Certificate of Achievement degrees.  This is a 30% increase from last year (20). 

Degrees earned to annual positions – Healthy.

Persistence – Healthy.   Our persistence rate in 2012-13 increased from 71% to 76.2%.

 

Part III. Action Plan

Results of goals and changes that were outlined in previous program reviews.

The activity-based approach to learning has proven successful.The instructors give short lectures to present concepts and demonstrate accounting problems; the students then do practice problems in class to apply and reinforce their learning.Our accounting majors are demonstrating that they have learned the program learning outcomes for the AAS degree in Accounting.Responses from student evaluations tell us that the students like the hands-on approach to learning, and they learn better by applying concepts in the classroom. The use of Laulima has proven to be an excellent tool to disseminate information and solutions to students efficiently.The Accounting faculty are very responsive to students by being available to students through office hours and the internet; we answer student’s questions seven days a week and provide individual and group tutoring sessions.

 

Pearson Publishing has incorporated a software program that the student gains access to with the purchase of its textbook.The software program, MyAccountingLab Is a homework and test generating program that allows the student to submit their homework on line.The program provides immediate feedback and lots of support in learning to solve the problems.The results of using MyAccountingLab were disappointing; the students didn’t internalize and learn the accounting concepts using the software. As a result the accounting faculty no longer requires the student to submit homework using this program.The program is still available to the student, but homework is to be done on paper or using Excel.

 

One of the skills that employers require of new hires in the accounting field is a proficiency in Excel.In addition to requiring students to take BUSN 150 or ICS 101 and ACC 255, Using Spreadsheets in Accounting, we are having students complete their homework assignments in ACC 201 and ACC 202 using Excel.The additional practice in using Excel for their homework increases the student’s proficiency and marketable skills.

 

Upon the recommendation of CASLO assessment meeting members, additional writing assignments have been incorporated in many of the accounting courses.The students are to submit several business article reviews or write about business ethic problems in their classes.The assignments give the students additional practice in paraphrasing and business writing skills.ENG 209, Business and Managerial Writing, is a required English course for the Accounting degree, but the recommendation of the CASLO assessment committee is to make it a prerequisite or co-requisite of ACC 295, Accounting Capstone course.

 

One of last year’s goals included investigation into ACBSP accreditation for the AAS degree in Accounting.The Program has decided not to seek accreditation at this time.The cost for accreditation process exceeds $8,000; this money can be better spent in improving the Program.The Accounting Advisory Board currently does not value the AAS degree (the baccalaureate degree is the valuable credential) when hiring new employees; the members value the knowledge, job skills and experience.Being an accredited associate degree program will not increase the value of the degree.

Goals for program Improvement

How assessment supports program goals and influence college policy or practices

The Accounting Program has been the leaders in the assessment of program learning outcomes.  Our course student learning outcomes are aligned with the program learning outcomes, and our program learning outcomes are aligned with the accounting profession, and the College mission.  The accounting faculty strive to improve student success while maintaining the rigor demanded by the profession.  The UH Accounting Program Coordinators have met annually to develop common course descriptions, student learning outcomes and course prerequisites.  Emerging trends and changes in procedures in accounting are discussed at the PCC meetings to ensure that our curriculum is staying current to the profession.

By focusing on student learning, the accounting faculty take additional measures to help our students succeed.The faculty has adopted activity-based learning to provide additional hands-on learning; we provide additional assignments to reinforce learning, and we often retest failing students to encourage the mastering of learning outcomes.The focus on assessment informs us where there are gaps in student learning, so that those areas can be addressed.Many of our students struggle with the daily demands of family, work and school.The accounting faculty make reasonable accommodations for these students when some flexibility in scheduling will promote success.Our persistence rate increase 7% and the number of degrees awarded divided by number of majors increased 39% in the past year.We hope that the focus on the student and student learning resulted in the increase in persistence and graduation rates.

 


Part IV. Resource Implications

For the next biennium, the following items are requested to be included in the budget:

Program Student Learning Outcomes

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

Assessed
this year?
Program Student Learning Outcomes

1

Yes
PLO 1. Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial accounting following general accepted accounting principles with special emphasis on the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments, worksheets, financial statements, and the closing process.

2

Yes
PLO 2. Demonstrates satisfactory proficiency in the basic principles procedures, terminology, and application of income and payroll tax laws.

3

Yes
PLO 3. Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve accounting problems.

A) Evidence of Industry Validation

In March 2009, the Accounting Advisory Board approved and signed the Carl D. Perkins Industry Validation Advisory Committee Approval Form stating that the Board approved the student learning outcomes for the Accounting Program and reviewed the student learning outcomes for the Capstone Project and found them an acceptable assessment of student achievement in meeting industry standards.

The signed Validation Form is included in the Comprehensive Program Review that was submitted October 30, 2009.

B) Expected Level Achievement

Criteria for success

Exams, projects and homework are graded on the point system in the table below.Accounting is objective; the answers to a problem are either right or wrong; however, partial credit is often given if the student shows understanding of the concept, but has made mathematical errors.

 

A

B

C

D

90-100%

80-89%

70-79%

60-69%

 

Summative evidence

The evidence used to assess, and the results of the assessment for the program learning outcomes, will be discussed separately for each course that was assessed during this review period.Each program assessment is based on the following scale:

               

 

Exceeds

 

Meets

Needs Improvement

Insufficient Progress

Grades of A-B

Grade of C

Grade of D

Grade of F

 

C) Courses Assessed

The program learning outcomes for the Accounting Program are the following:

PLO 1.  Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial accounting following general accepted accounting principles with special emphasis on the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments, worksheets, financial statements, and the closing process.

PLO 2.  Demonstrates satisfactory proficiency in the basic principles procedures, terminology, and application of income and payroll tax laws.

PLO 3.  Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve accounting problems.

 

 

Map of Program Learning Outcomes by Course

 

ACC

ACC

ACC

ACC

ACC

ACC

ACC

ACC

ACC

ACC

124

125

132

134

137

150

155

201

202

295

PLO 1

3

3

2

1

1

3

3

3

3

3

PLO 2

1

0

3

3

3

1

1

1

0

2

PLO 3

0

0

1

0

0

3

3

0

1

3

 

Accounting Assessment Plan:  Time Table

 

F 2009

SP 2010

F 2010

SP 2011

F 2011

SP 2012

F 2012

SP 2013

F 2013

SP 2014

PLO 1

 

 

 

 

 

 

 

 

 

 

ACC 124

E

 

 

 

 

 

 

 

 

 

ACC 201

 

 

E

 

 

 

 

E

 

 

ACC 202

 

 

E

 

E

 

 

 

 

E

PLO 2

 

 

 

 

 

 

 

 

 

 

ACC 132

 

 

 

 

 

 

E

 

 

 

ACC 134

 

 

 

 

E

 

 

 

E

 

PLO 3

 

 

 

 

 

 

 

 

 

 

ACC 150

 

E

 

 

 

 

 

E

 

 

ACC 255

 

 

 

 

 

E

 

 

 

E

PLO 1,2,3

 

 

 

 

 

 

 

 

 

 

ACC 295

 

E

 

E

 

 

 

 

 

 

 

All of the program learning outcomes were assessed in the last academic year.ACC 201, Financial Accounting was used to assess PLO 1; ACC 132, Payroll Accounting, forPLO 2; and ACC 150, Using Quickbooks in Accounting, for PLO 3 (see above table).Only the accounting majors were assessed in ACC 132 and ACC 150 for evaluating program learning outcomes.All the students enrolled in ACC 201, CRN 47695, were assessed because there were only two accounting majors in this class.

D) Assessment Strategy/Instrument

Assessment tools or methods used

In ACC 132 and ACC 201 a project plus embedded exam questions were used to assess student learning outcomes.Embedded exam questions and assignments were used to assess student learning in ACC 150.

E) Results of Program Assessment

ACC 201 Financial Accounting

ACC 201 was used to assess PLO 1. Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial accounting following general accepted accounting principles with special emphasis on the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments, worksheets, financial statements, and the closing process.

SLO 1.Complete the accounting cycle from source documents to financial statements with emphasis on practical application of accounting principles for a sole proprietorships and partnerships.

SLO 2.Identify, assess, and recommend solutions to a business environment based on analyses of financial records.

 

ACC 201, Financial Accounting, was assessed in Spring 2013.Of the 18 students enrolled in this class (CRN 47695), 58% showed exemplary understanding of course’s student learning outcome; 6% met expectations, 17% need improvement, and 19% (3 students) showed no proficiency.The two Accounting majors completed the course with an A.The majors in this course consisted of 2 Accounting majors, 9 Business Careers, 3 Hospitality and Tourism, 2 Liberal Arts, 1 Culinary, and 1 Business Tech major.

 

Program Assessment Rubric for ACC 201 Spring 2013

PLO 1.  Demonstrate satisfactory proficiency in the basic fundamental principles of financial and managerial accounting following general accepted accounting principles with special emphasis on the elements of the accounting cycle; the rules of debit and credit, journalizing and posting, trial balances, adjustments, worksheets, financial statements, and the closing process.

Exceeds

Meets

Needs Improvement

No Proficiency

Student Learning Outcome

 

 

 

 

Complete the accounting cycle from source documents to financial statements with emphasis on practical application of accounting principles for a sole proprietorships and partnerships.

10

1

3

4

Identify, assess, and recommend solutions to a business environment based on analyses of financial records.

11

1

3

3

 

 

 

 

 

Number of students  assessed: 18

 

 

 

 

Average SLO Score for the course

58%

6%

17%

19%

 

 

ACC 132 Payroll Accounting

ACC 132 was used to assess PLO 2.  Demonstrates satisfactory proficiency in the basic principles procedures, terminology, and application of income and payroll tax laws.

SLO 1. Demonstrates and applies knowledge of payroll law to accurately record employee's pay in appropriate records, journals and ledgers.

SLO 2. Applies knowledge of tax law to accurately complete appropriate federal and state forms and schedules.

SLO 3. Demonstrates knowledge of Hawaii's general excise and use tax laws to accurately complete appropriate tax forms.

 

ACC 132 was assessed in Spring 2013.Of the 14 accounting majors enrolled in this class (CRN 47700), 69% (10 students) showed exemplary understanding of course’s student learning outcome; 14% (2) met expectations, 9% (1) need improvement, and 9% (1) showed no proficiency.All of the course competencies were linked to the course student learning outcomes.The two “needs improvement” and “no proficiency” students did not persist to enroll in the Fall 2013 semester.

 

Program Assessment Rubric for ACC 132 Payroll Accounting    Spring 2013

PLO 2:  Demonstrates satisfactory proficiency in the basic principles, procedures, terminology, and application of income and payroll tax law.

Exceeds

Meets

Needs Improvement

No Proficiency

Student Learning Outcome

 

 

 

 

Demonstrates and applies knowledge of payroll law to accurately record employee's pay in appropriate records, journals and ledgers.

68%

14%

8%

10%

Applies knowledge of tax law to accurately complete appropriate federal and state forms and schedules.

79%

9%

7%

5%

Demonstrates knowledge of Hawaii's general excise and use tax laws to accurately complete appropriate tax forms.

60%

19%

12%

9%

 

 

 

 

 

Total number of students:   14

        10

          2

                1

            1

Average SLO Score for the Course

69%

14%

9%

9%

 

 

ACC 150 Using QuickBooks in Accounting

ACC 150 was used to assess PLO 3.  Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve accounting problems.

SLO 1.Apply fundamental accounting principles to set up and maintain records using a general ledger system.

SLO 2.Evaluate and communicate business performance on various reports.

 

ACC 150 was assessed during Spring 2013.  Of the 18 accounting majors enrolled in this class (CRN 47696), 81% showed exemplary understanding of course’s student learning outcome; whereas 19% (3 students) showed needing improvement or no proficiency.

 

Program Assessment Rubric for ACC 150 Spring 2013

PLO 3:  Demonstrates satisfactory proficiency in hands-on accounting skills for maintaining accounting records using commercial accounting software, and the use of spreadsheets to solve accounting problems.

Exceeds

Meets

Needs Improvement

No Proficiency

Student Learning Outcome

 

 

 

 

Apply fundamental accounting principles to set up and maintain records using a general ledger system.

13

 

1

4

Evaluate and communicate business performance on various reports.

16

 

1

1

 

 

 

 

 

Total students analyzed:  18

 

 

 

 

Average SLO Score for the Course

80.6%

 

5.6%

13.9%

 

 

What we discovered about student learning

In this year’s assessment about 76% of the students assessed have demonstrated that they have met or exceeded the program learning outcomes for the AAS degree in Accounting.This compares to 84% of the accounting majors who have an academic GPA of 2.0 or greater.Our Program has the rigor that the accounting profession requires.Not all the students who major in our Program under the “open door” admissions policy can master the objectives of the courses.The UH Maui Accounting Program has math and English prerequisites for the financial accounting courses which is intended to improve student success in the course by allowing only the prepared student to register.We have found that the emphasis on activity-based learning has provided the students with the sufficient in-class problem solving for most student to master the learning outcomes.

 

In the 2012-2013 academic year, the Accounting Program used MyAccountingLab in ACC 201 and 202.The students did their homework using the software program published by Pearson.The advantages of using this online program are that the student receives support in demonstrations and help in solving the problems; additionally the student receives immediate feedback in the grading of their homework submissions.We have found, however, that the student depended too much on the support and drop down menus in the program, and they were not adequately prepared for the paper exams.

 

Evidence that results of student learning has been discussed with Program Advisory Board.

The Accounting Advisory Board meets annually in November. The Annual Program Review, curriculum revisions, and assessment are discussed.The Board is pleased with our pedagogy and curriculum; they have made no recommendations.

 

 

CASLO Analysis

Students’ research papers from ACC 295, Accounting Capstone, were used to assess written communication.Two papers, one exemplary and one barely passing, were used to determine if accounting majors were writing at a level that is appropriate for an entry level position in the accounting field.The assessment committee that consisted of business faculty, English faculty, and a former Accounting student thought that the “minimally passing student” did not demonstrate the writing skills necessary for a graduate of the Program.The research paper was an appropriate assignment for the course and Program, but the paper contained grammatical errors and inadequate paraphrasing.

 

F) Other Comments

Engaged Community

The Accounting Advisory Board meets annually to discuss curriculum and assessment.  The Accounting Program instructors encourages our students to take cooperative education classes and internships; however, it is not a requirement of the Program.  It is difficult to find enough valuable bookkeeping experiences for our accounting majors because of the level of confidentiality and accuracy demands of the profession.

Recognize and Support Best Practices

In the accounting field there is high demand for individuals who can go beyond technical skills and display good interpersonal abilities.  Accountants are broadening as business globalizes and becomes more team-oriented.  To help our student develop the skills to work in teams, we have built team projects into our curriculum, particularly in ACC 295, Accounting Capstone, where the work in groups to complete this project based course.   Another trend in accounting is the virtual office where the bookkeeper works from home.  To support this practice, we have our students do more of their work using computers using Excel.   The accounting faculty keeps abreast of changing accounting and tax laws and policies, and updates course information regularly.

 

G) Next Steps

Results of goals and changes that were outlined in previous program reviews.

The activity-based approach to learning has proven successful.The instructors give short lectures to present concepts and demonstrate accounting problems; the students then do practice problems in class to apply and reinforce their learning.Our accounting majors are demonstrating that they have learned the program learning outcomes for the AAS degree in Accounting.Responses from student evaluations tell us that the students like the hands-on approach to learning, and they learn better by applying concepts in the classroom. The use of Laulima has proven to be an excellent tool to disseminate information and solutions to students efficiently.The Accounting faculty are very responsive to students by being available to students through office hours and the internet; we answer student’s questions seven days a week and provide individual and group tutoring sessions.

 

Pearson Publishing has incorporated a software program that the student gains access to with the purchase of its textbook.The software program, MyAccountingLab Is a homework and test generating program that allows the student to submit their homework on line.The program provides immediate feedback and lots of support in learning to solve the problems.The results of using MyAccountingLab were disappointing; the students didn’t internalize and learn the accounting concepts using the software. As a result the accounting faculty no longer requires the student to submit homework using this program.The program is still available to the student, but homework is to be done on paper or using Excel.

 

One of the skills that employers require of new hires in the accounting field is a proficiency in Excel.In addition to requiring students to take BUSN 150 or ICS 101 and ACC 255, Using Spreadsheets in Accounting, we are having students complete their homework assignments in ACC 201 and ACC 202 using Excel.The additional practice in using Excel for their homework increases the student’s proficiency and marketable skills.

 

Upon the recommendation of CASLO assessment meeting members, additional writing assignments have been incorporated in many of the accounting courses.The students are to submit several business article reviews or write about business ethic problems in their classes.The assignments give the students additional practice in paraphrasing and business writing skills.ENG 209, Business and Managerial Writing, is a required English course for the Accounting degree, but the recommendation of the CASLO assessment committee is to make it a prerequisite or co-requisite of ACC 295, Accounting Capstone course.

 

One of last year’s goals included investigation into ACBSP accreditation for the AAS degree in Accounting.The Program has decided not to seek accreditation at this time.The cost for accreditation process exceeds $8,000; this money can be better spent in improving the Program.The Accounting Advisory Board currently does not value the AAS degree (the baccalaureate degree is the valuable credential) when hiring new employees; the members value the knowledge, job skills and experience.Being an accredited associate degree program will not increase the value of the degree.

Goals for program Improvement

How assessment supports program goals and influence college policy or practices

The Accounting Program has been the leaders in the assessment of program learning outcomes.  Our course student learning outcomes are aligned with the program learning outcomes, and our program learning outcomes are aligned with the accounting profession, and the College mission.  The accounting faculty strive to improve student success while maintaining the rigor demanded by the profession.  The UH Accounting Program Coordinators have met annually to develop common course descriptions, student learning outcomes and course prerequisites.  Emerging trends and changes in procedures in accounting are discussed at the PCC meetings to ensure that our curriculum is staying current to the profession. 

By focusing on student learning, the accounting faculty take additional measures to help our students succeed.The faculty has adopted activity-based learning to provide additional hands-on learning; we provide additional assignments to reinforce learning, and we often retest failing students to encourage the mastering of learning outcomes.The focus on assessment informs us where there are gaps in student learning, so that those areas can be addressed.Many of our students struggle with the daily demands of family, work and school.The accounting faculty make reasonable accommodations for these students when some flexibility in scheduling will promote success.Our persistence rate increase 7% and the number of degrees awarded divided by number of majors increased 39% in the past year.We hope that the focus on the student and student learning resulted in the increase in persistence and graduation rates.