2011 review panel eport - casbcasb.com/.../about-us/2011_casb_er_detailed_report.pdf2011 review...

FACILITATOR: D. Scott Ferguson, CA, CMC, ACC

2011 REVIEW PANEL REPORT CA SCHOOL OF BUSINESS

FEBRUARY 4, 2011

Gordon Richardson (Chair), MBA, PhD, FCA

Keith William Hoskin, PhD

Heather McRae, EdD

Karen Wensley, MBA

2011 REVIEW PANEL REPORT

Table of Contents

INTRODUCTION 1

OVERVIEW OF THE CASB PROGRAM 4

PANEL’S ANALYSIS AND RECOMMENDATIONS 5

General observations 6

Regarding 11 CA National Education Guidelines 10

Regarding 7 CASB Key Performance Expectations 52

Regarding Cost Effectiveness 64

Suggested Next Steps in CASB’s evolution 65

INTRODUCTION

CA SCHOOL OF BUSINESS Page 1 2011 REVIEW PANEL REPORT

2011 REVIEW PANEL REPORT

INTRODUCTION

Background The Councils of the “Participating Provincial Institutes of Chartered Accountants” (Manitoba, Saskatchewan, Alberta, and British Columbia) appointed an independent panel to conduct an external review of the CA School of Business (CASB) and established the panel’s terms of reference as follows:

Role To assess the sufficiency of CASB’s professional education program, by conducting a formal and comprehensive review of all aspects of CASB, including the qualifications model, all policies for entrance, education, experience and evaluation and all aspects of organization, operations, governance and activities. Functions 1. Review a CASB self-assessment and supporting documentation, based on the eleven guidelines outlined in Section 3.3 and Appendix I

of "CA Professional Education Guidelines for Specified Programs". 2. Seek input from stakeholders. 3. Visit CASB premises and meet with CASB management and any other CASB personnel as necessary. 4. Analyze information received and prepare a report on their findings to the Councils of the Participating Provincial Institutes of Chartered

Accountants. Such findings will include a summary of the program’s achievements with respect to the eleven guidelines mentioned above with whatever recommendations for improvement are necessary.

Scope This is the panel’s report to CASB. The panel’s executive summary is a separate document.

Three Broad Charges

The panel interprets that the above terms of reference call upon it to respond to three broad charges:

Assess CASB’s meeting of the objectives of the Education Agreement (document of the four western CA Institutes that established CASB)

INTRODUCTION


Assess CASB’s adherence to the eleven National Guidelines Make recommendations for improvement for delivery of the CASB program.

18 Important Reference Points

These three broad charges provide the panel with 18 important reference points that framed our review:

11 national Education Guidelines, and 7 Key Performance Expectations

Panel Members The panel comprises:

Gordon Richardson (Chair), MBA, PhD, FCA – KPMG Professor of Accounting, Rotman School of Management, Toronto, Ontario, Honorary Professor, University of Queensland Business School

Karen Wensley, MBA, retired Canada People Team Leader, Ernst & Young LLP, Toronto, Ontario

Heather McRae, EdD, Program Director, Arts and Science Programs, Division of Continuing Studies, University of Victoria, Victoria, British Columbia, and

Keith William Hoskin, PhD, Professor of Strategy and Accounting, Warwick Business School, Coventry, England.

The panel was assisted by Scott Ferguson of Progress Consulting of Newmarket, Ontario, who acted as the panel’s facilitator. Comments on the Review Process The panel very much supports this review process for Canadian CA education systems, and endorses and applauds CASB’s extensive preparation in the form of a comprehensive self-assessment and supporting documents. Throughout this review, the panel took into account CASB’s:

dual mandate (students’ UFE preparedness and producing “business ready professionals”), and

INTRODUCTION


stakeholders’ interests, which often align and sometimes diverge and compete. The panel hopes that CASB and its stakeholders find this report to be a balanced and pragmatic response to CASB’s ambitious mandate and the challenges it faces in carrying it out. Completion of Mandate The panel used the Terms of Reference to guide its activities and is satisfied that it has fulfilled its mandate. Terminology This report applies the following terminology:

UFE Uniform Final Evaluation of the Canadian CA profession that comprises 12 hours of papers over three days

CATO CA Training Office, an employer location approved by a provincial Institute of Chartered Accountants to train CA students.

Institutes The “Participating Provincial Institutes of Chartered Accountants” who, collectively, are CASB’s “owners”.

Vision Windows Ltd. A comprehensive business case that progressively threads through five of CASB’s six learning modules.

“High Priority” A recommendation is considered “high priority” if the panel believes that action by CASB is fundamental to fulfilling its mandate.

“Moderate” Priority A recommendation is considered “moderate priority” if the panel believes that action by CASB would represent a significant improvement to CASB’s success.

“Low” Priority A recommendation is considered “low priority” if the panel believes that action by CASB would be positive but may or may not represent a significant improvement to CASB’s success.

OVERVIEW OF THE CASB PROGRAM


OVERVIEW OF THE CASB PROGRAM

CASB students experience a program that centres on 6 modules:

five modules that build CA competencies, and a sixth that focuses on UFE preparation.

Each of the first five modules features:

Weekly assignments that comprise three to five multi-competency tasks (past-UFE questions comprise some of the tasks in Module 5) Revision requests where the facilitator indicates how students can improve their tasks to bring the standard of work up to the required

entry level of CA competence Optional facilitated chat sessions Optional self-guided tutorials to provide technical knowledge and feedback to the student One 3-day facilitated in-person group session (Friday through Sunday), known as the “face-to-face” that comprises a combination of:

o Lecture/presentations on the CASB program or technical topics o Group and individual exercises and discussion o Cases and case writing practice o Exam writing techniques and UFE preparation

Participation mark (pass or failure) for attending and taking part in the face-to-face session End-of-module evaluation in two forms:

o Multiple-choice questions to assess technical knowledge, and o A multi-competency business simulation to assess competency development, and

Summary evaluative feedback and an overall evaluation assessment of one of the following four levels: o Competency with distinction o Basic competency o Marginal competency o Competency Not Achieved

The final module, Module 6, features:

Access to a website that includes sample simulations and resource material A two-week face-to-face session to fine-tune candidates’ writing and debriefing skills A three-day qualification UFE simulation, written under exam conditions.

ANALYSIS AND RECOMMENDATIONS


PANEL’S ANALYSIS AND RECOMMENDATIONS The remainder of this report provides the panel’s analysis and recommendations in twenty-one sections, as follows:

General Regarding the Eleven National Education Guidelines

Regarding CASB’s Seven Key Performance Expectations

Other

0. General Observations 1. Mission Statement and Objectives 2. Ethics Policies 3. Quality Assurance Policies 4. Professor/Instructor/Facilitator Profile 5. Learning Environment 6. Student Profile and Admission Standards 7. Program Design: Structure and Content 8. Teaching and Learning Methodologies 9. Evaluation Methodologies 10. Students’ Achievement 11. Employers’ Involvement

12. Well-educated students 13. Employer Satisfaction 14. Institute Support 15. Attractiveness – Existing Students 16. Attractiveness – Potential Students 17. National Impact 18. Impact on Demand

19. Cost-Effectiveness 20. Suggested Next Steps in

CASB’s Evolution

The panel’s Executive Summary appears as a separate document.

0. GENERAL OBSERVATIONS



Purpose and Scope In this section, the panel provides its overall observations and recommendations. Topics

0.1 CASB’s Preparation for this Review 0.2 Progress since the Most Recent External Panel Review 0.3 Meeting Twin Objectives: Preparing Students for the UFE and preparing business-ready professionals 0.4 Adult learning, competency development and distance delivery 0.5 Balance between competency development and delivering technical knowledge

Panel’s Analysis

# Topic CASB Strengths Opportunities For Improvement Recommendations Priority 0.1 CASB’s

Preparation for this Review

CASB management provided a comprehensive self-assessment document with several dozen appendices and exhibits. This documentation, and management’s co-operation in facilitating the panel’s work and providing evidence, was excellent in scope, volume, relevance and clarity. The materials indicate that CASB’s preparation for this review is supported by an ongoing process of continuous improvement.

The self-assessment identifies potential future improvements but not measurable improvement goals or priorities with timeframes. We see no evidence of an internal grading system indicating goals fully achieved, partly achieved and plans with targeted time frames.

Enhance internal reporting with these features. Doing so would likely guide CASB in prioritizing its continuous improvement efforts and enhance its accountability to its board and four owner/institutes.

Moderate

0.2 Progress Since the Most Recent External Panel

CASB has come a long way in these seven years. CASB has addressed the substantial concerns of the 2003 review panel review report, has proactively sought, listened to and

In some respects, CASB tends to be low key in telling its story and describing its achievements. Communicating these is important to:

ensure that stakeholders’

Enhance CASB’s communication of its story, achievements, and particularly its recent improvements, to stakeholders and to the chartered accountancy, adult learning and

Moderate



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority Review responded to its stakeholders’

feedback and, by its actions, has built strong stakeholder relationships that are generally characterized by confidence, admiration and trust.

impressions of CASB are not outdated and reflect the results of CASB’s continuous improvement, and

build and maintain stakeholders’ confidence in CASB.

Stakeholders may be more aware and better appreciate CASB’s role to prepare students for the UFE than CASB’s less visible role to prepare business-ready professionals.

competency development communities of which CASB is a part. In doing so, communicate CASB’s role and accomplishments regarding both of its two mandates.

0.3 Meeting Twin Objectives; Preparing Students for the UFE and Preparing Business-Ready Professionals

CASB’s success in achieving these twin objectives with a focus on competency-based outcomes, at the qualification level and in normal circumstances (CASB’s mandate), is evident through its UFE pass rates and the high degree of satisfaction expressed by its graduates, employers and four owner/institutes.

No overall concerns. See remaining sections of this report.


0.4 Flexibility The panel is pleased with steps CASB has taken since 2003 to be more flexible in the administration, design and delivery of its program, including its evaluation of student progress and performance and the feedback students receive.

In the interests of effective learning and the program’s attractiveness, there are opportunities for CASB to further enhance its flexibility, such as in:

more advanced use of electronic tools in both administration and in the program itself

the promotion of group work within the context of guarding against plagiarism

recognizing extraordinary student circumstances by providing appropriate

In addition to specific examples in the report’s remaining recommendations, particularly 5.2, take stock of and appropriately enhance the extent of flexibility that CASB should provide in the interests of effective learning and attractiveness.

See also the Recommendation in Section 5.2 (Adult Learning, rated “High Priority”).

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority accommodations, and

feedback on students’ progress and performance.

Specific examples appear in the remaining sections of this report.

0.5 Adult Learning, Competency Development and Distance Delivery

CASB is on the leading edge of professional adult and distance learning and the development of competencies for CA education. Overall, we believe that CASB is doing an outstanding job.

CASB’s model is especially designed and effective to provide learners in remote areas with good quality access to top quality professional learning. Under CASB’s model, some travel is required, but considerably less than required by the traditional in-person delivery model.

The panel is aware of similar models in some other professions, but not another model like CASB, or its Atlantic counterpart ASCA, in professional accounting education.

While there is research underway that might eventually identify the ideal model for developing professional accountants, that research is not yet conclusive.

CASB is credible and well positioned to actively participate in this debate.

The panel is pleased to know that CASB intends to be a thought leader in such matters.

Adopt and pursue a thought leadership role. In doing so:

continue CASB’s focus on the professional nature of this program, especially on trans-disciplinary learning as an integral feature of competency development, and

remain receptive to potential improvements in CASB’s methodologies and to evidence of relevant and effective learning techniques that could benefit CASB even though they may not have been part of CASB’s approach so far.

Moderate

0.6 Balance between competency development and delivering technical knowledge

We are pleased that, compared to its early years, CASB is achieving a balance in the learning focus between what students need to “know” versus need to “be able to do”. The original focus on competency development did not place sufficient emphasis on developing students’ underlying technical knowledge. In particular,




# Topic CASB Strengths Opportunities For Improvement Recommendations Priority CASB has introduced on-line self-guided tasks with clear cut solutions and direction to facilitators to guide students through any technical difficulties, such as with consolidation journal entries, tax calculations, etc.

1. NATIONAL GUIDELINE: MISSION STATEMENT AND OBJECTIVES


1. MISSION STATEMENT AND OBJECTIVES

National Education Guideline 1: Mission Statement and Objectives Have a strong commitment to provide learning and assessment to meet the prequalification requirements of the CA profession. Topics

1.1 Overall Mission 1.2 Striving to be State-of-the-Art

Panel’s Analysis

# Topic CASB Strengths Opportunities For Improvement Recommendations Priority 1.1 Overall Mission CASB’s Mission, and its strong focus

on its learning mandate and work outcomes, are: very clearly stated

supported by a comprehensive Strategy Framework introduced in March of 2010, and

are ideally suited to prepare students for the workplace and to pass the UFE.

These intentions are supported by clearly developed structures, protocols, self-assessment standards and procedures to enable effective and high quality teaching/learning interfaces for both qualification-focused learning and work-based learning experiences.

What does CASB view to be its ideal balance between UFE preparation and preparing business ready professionals? Among stakeholders, particularly students, the panel heard different understandings of where CASB sees its mandate between these two objectives.

With the introduction of pre-certification training in industry, there may arise a growing disconnect between the assurance emphasis in CASB and what students experience in their training offices.

Clarify and better communicate how CASB sees distributing its mandate between the objectives of UFE and workplace preparation. See also the Recommendation in Section 7.12 (Module 6: UFE Preparation, which is rated “High Priority”).

Any disconnect between the emphases of the profession’s competency map, to which CASB is accountable, and students’ experiences in CATOs, will have to be addressed nationally.

Moderate

1. NATIONAL GUIDELINE: MISSION STATEMENT AND OBJECTIVES


# Topic CASB Strengths Opportunities For Improvement Recommendations Priority The content, allied to the delivery and assessment mechanisms, meet the CA requirements effectively.

1.2 Striving to be “State-of-the-Art”

Since its inception, CASB has sought to provide CA students, employers and institutes in western Canada with a professional education system that is “state-of-the art”. Anecdotal evidence, including from international experts, is very encouraging.

Beyond anecdotal evidence, how does CASB know to what extent it is “state-of-the-art”? CASB lacks benchmarks to compare, in a formal way, with other CA delivery systems and the learning systems of other professions.

Formally and regularly benchmark CASB against other relevant learning systems, not just for accountants, and both inside and outside of Canada.

Seek ways to assess and document CASB’s best practices relating to adult learning, competency development and distance delivery.

Consider entering this program in a regional or national award program pertaining to on-line professional education. This would assist CASB both with assessing and gaining recognition for its work.

Moderate

2. NATIONAL GUIDELINE: ETHICS POLICIES


2. ETHICS POLICIES National Education Guideline 2: Ethics Policies Have high standards for expected behaviour of students and faculty and staff, consistent with the values and ethics of the CA profession. Topics

2.1 Leadership in Ethics by Example 2.2 Developing Students’ Ethical Behaviour 2.3 Plagiarism 2.4 Right of Appeal

Panel’s Analysis

# Topic CASB Strengths Opportunities For Improvement Recommendations Priority 2.1 Leadership in

Ethics by Example.

CASB endeavours to lead by example, to always “do the right thing". The panel observed several examples such as CASB’s: candour sense of accountability to

stakeholders and to stakeholder feedback and

pursuit of consistency program redesigns that reduce

the extent of hard copy and use of paper, and

the design and features of environmentally sensitive offices and processes.

In some cases, students reported facilitators returning feedback late, which contradicts the value of meeting commitments. To its credit, CASB follows up, and in many cases, discovered extenuating circumstances such as the student submitting the material late.

Continue and promote CASB’s efforts to “walk its talk”.

Moderate



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority 2.2 Developing

Students’ Ethical Behaviour

Module 1 introduces and explores professionalism and what it means to be “an honourable CA”.

The Vision Windows Ltd. case has ethical dilemmas built in. In Modules 1, 2, 3, 4 and 5 ethical dilemmas are discussed through mini-cases.

Nothing significant observed.


2.3 Plagiarism Within the last two years, CASB management has clarified the boundary between not tolerating plagiarism and encouraging group work.

Clear protocols and related procedures ensure that violations are detected and appropriately addressed in a timely manner. Plagiarism cases are elevated to the CEO. CASB takes plagiarism very seriously.

CASB is satisfied that it has achieved the right balance in plagiarism. The challenge is to communicate that.

The panel agrees that a challenge remains – either about the policy itself or the need to better communicate it. Some students are hesitant to work in groups because of their concern or uncertainty about the plagiarism rules. However, it is not clear whether these concerns predate the change of plagiarism rules, or at least predate students’ understanding of the changes.

Clarify the policy further and provide examples to students based on their concerns. The boundary between group work and plagiarism does not seem to yet be clear to some students. This may discourage group work.

Commit to continuously upgrade CASB’s technologies to detect plagiarism.

Seek ways to provide individuals with more exposure to the value of group work in the adult learning process.

High

2.4 Right of Appeal A student may appeal any decision made by CASB. If the appeal is regarding an academic evaluation decision, the student paper would be remarked, with a final decision made by the Director of Learning and the Vice President of Learning. Appeals of other decisions take place through an appeal committee and a

Nothing significant observed. Nothing significant observed.



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority process described in the Student Resources Guide. The committee is independent, chaired by a board member with membership from the four western provincial institutes.

During the past year and a half, the appeal committee has not been active at all. Prior to that, it was active on plagiarism issues and timeliness of services.

3. NATIONAL GUIDELINE: QUALITY ASSURANCE POLICIES


3. QUALITY ASSURANCE POLICIES 3. National Education Guideline 3: Quality Assurance Policies Be committed to the ongoing development and improvement of program and courses including:

Curriculum design, implementation, teaching methods; Instructional methods; Student assessment methods; Program/course evaluations; and Academic staff selection, appraisal, and professional development.

Topics

3.1 Continuous Improvement 3.2 Facilitator Quality and Consistency

Panel’s Analysis

# Topic CASB Strengths Opportunities For Improvement Recommendations Priority 3.1 Continuous

Improvement CASB performs extensive stakeholder surveys as the basis of continuous improvement and its annual review of modules. As mentioned earlier, it is evident that CASB’s preparation for this review is supported by an ongoing process of continuous improvement.

In particular, CASB has made many improvements in 2009 and 2010 to address concerns raised by recent alumni.

CASB’s self-study cites three particular areas where continuous improvement will always be important:

consistency and quality of on-line facilitators

registration and support service quality

students’ time required to complete the program.

These are important performance areas to be continuously monitored for potential improvement. Involve alumni in the “change process” when possible to ensure that there is a high level of knowledge about the CASB changes within the professional CA community.

See also Recommendations in Sections 1.1 (Overall Mission, rated “Moderate Priority”), 4.5 (Monitoring Quality and Consistency, rated “High Priority”), 5.3 (Extent and Intensity of Students’ Coursework, rated “High Priority”), 7.7 (Face-to-Face Sessions:

High

3. NATIONAL GUIDELINE: QUALITY ASSURANCE POLICIES


# Topic CASB Strengths Opportunities For Improvement Recommendations Priority Timing and Length, rated “Moderate Priority”) and 15.2 (Student Services, rated “Moderate Priority”).

3.2 Facilitator Quality and Consistency

See Sections 4.4 (Fostering Facilitator Quality and Consistency) and 4.5 (Monitoring Quality and Consistency).

See Sections 4.4 and 4.5 See Recommendation in Section 4.5 (Monitoring Quality and Consistency, rated “High Priority”)

4. NATIONAL GUIDELINE: PROFESSOR/INSTRUCTOR/FACILITATOR PROFILE


4. PROFESSOR/INSTRUCTOR/FACILITATOR PROFILE 4. National Education Guideline 4: Professor/Instructor/ Facilitator Profile Have an appropriate balanced working team of professors and facilitators to provide the CA profession’s education requirements. Topics

4.1 Facilitator Recruiting and Selection 4.2 Facilitator Training 4.3 Assigning Facilitators 4.4 Fostering Facilitator Quality and Consistency 4.5 Monitoring Quality and Consistency 4.6 Taking Corrective Action where Warranted 4.7 Accessing Academic Influence

Panel’s Analysis

# Topic CASB Strengths Opportunities For Improvement Recommendations Priority 4.1 Facilitator

Recruiting and Selection

CASB has discovered that variety of backgrounds among facilitators contributes significantly to students’ success.

Many facilitators are recent graduates who have up-to-date ideas of what works and doesn’t work at CASB. They re-invest those observations into CASB’s continuous improvement.

Being a facilitator is an excellent opportunity for someone who wants to work part-time to enhance quality of




# Topic CASB Strengths Opportunities For Improvement Recommendations Priority life.

Facilitator remuneration is sufficient to attract and maintain high quality facilitators. CASB notes that good facilitators return.

4.2 Facilitator Training

CASB introduced a significantly enhanced ten-step facilitator training program in February 2010. Many prospective facilitators screen themselves out based on initial exercises that indicate they may not be suited for this role.

Based on the results of those exercises, CASB invites worthy candidates to one day of training where they consider simulations of students reacting one way or another to the learning.

If successful at that event, candidates proceed to additional assignments, each being graded, after which CASB decides whether to grant a contract.

CASB only pays travel expense for this training.

Facilitators who participated in this most recent (February 2010) training program are developing skills more quickly than those of the past.

CASB’s mandate is to grow the facilitators as well as to grow the students. Facilitators help one

See Section 4.5, Monitoring Quality and Consistency.

See Recommendation in Section 4.5 (Monitoring Quality and Consistency, rated “High Priority”).



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority another develop such as through comments on their discussion board.

4.3 Assigning Facilitators

The active facilitator pool (on-line plus face-to-face) is approximately 240, with 160 being “first tier”, the balance being “recently trained”. CASB uses approximately 220 facilitators in one session.

Some facilitators perform better on some modules than others. They are assigned according to their strengths.

Some facilitators do both face-to-face and online; others specialize in one or the other.

Less experienced facilitators work with five or six students; very experienced facilitators work with 20 to 30.

Facilitators who work full time somewhere else are assigned fewer than 20 students.


4.4 Fostering Facilitator Quality and Consistency

In an on-line facilitator’s early chat sessions, a new facilitator shadows an experienced facilitator. There is also a chat session that is part of the facilitator training program.

CASB is implementing a pilot project of a comprehensive grading rubric to enhance facilitator quality and consistency

See Sections 4.5 (Monitoring Quality and Consistency) and 7.10 (Emails, Chat Sessions and Discussion Board).

See Recommendations in Sections 4.5 (Monitoring Quality and Consistency, rated “High Priority”) and 7.10 (Emails, Chat Sessions and Discussion Board, rated “High Priority”)



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority 4.5 Monitoring

Quality and Consistency

CASB introduced a new quality control system for facilitators. This was a significant reform based on the results of the 2003 panel review report.

CASB’s QC team monitors and responds to the quality of feedback from facilitators on a real time basis. The QC team monitors every facilitator at least once during each of the eight weeks. QC results are usually much better than student survey results, which may indicate that student expectations are higher than CASB thinks they should be.

Good facilitators are re-hired. CASB provides annual awards for excellence, not incentive pay.

The panel applauds recent quality assurance improvements to address inconsistent quality among facilitators such as in communication skills and depth of feedback.

Quality Control assessments of facilitator quality are positive. However, graduates’ feedback is less positive. The reasons for and significance of these differences are not clear.

Recent graduates estimated that approximately 4 in 5 of their facilitators were very satisfactory, even “excellent”, approximately 20% were not. Graduates emphasize that a poorly performing facilitator is a serious matter because this can undermine a student’s experience for an entire module.

There continues to be opportunity to improve consistency of performance among facilitators. Recent enhancements to CASB’s quality assurance processes seem appropriate to address this. However, there is not yet sufficient experience or data to conclude that the panel’s concerns have been resolved.

The panel is also concerned that CASB’s resources to oversee facilitator quality appear to be stretched.

Ensuring the on-going quality and consistency of facilitators is key to the success of this program. Closely monitor, and improve as necessary, the impact of recent quality control enhancements.

In addition, CASB needs to ensure that this area is staffed appropriately given the inherent complexity of maintaining a large number of trained facilitators.

As CASB further automates its processes, resources may be freed up to invest in this area.

High

4.6 Taking Corrective Action Where

As a general policy CASB discourages students to “change classes/facilitators”, for three primary

It is not clear to what extent students understand the options that are open

Clarify, for students, what courses of action they should take and under what circumstances. Ensure that the

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority Warranted reasons:

administrative practicality

to guard against students avoiding helpful, but unpleasant constructive feedback, and

to replicate “real life” where few of us ever get to “choose our boss”.

Where a student experiences a facilitator with poor communication or technical skills that undermine the learning, the student can inform CASB management who will contact the QC team and, if necessary, replace the facilitator. However, the student should always attempt to resolve the matter first with the facilitator.

Student complaints do not raise the risk of evaluative retaliation. Facilitators are not involved in the evaluation of a student beyond attendance and minimal participation.

to them. process provides sufficient protection to students so as not to discourage them from pursuing appropriate action.

4.7 Accessing Academic Influence

CASB’s program has academic influence.

For example,

there are approximately 10 academics leading, involved in or facilitating the modules

Dr. Susan Walcott provides CASB with thought leadership

The panel believes that CASB and its stakeholders would benefit if academic collaboration and influence were enhanced, especially academics who are active in leading-edge research.

Continue to increase cooperation with universities to ensure that CASB material reflects leading edge academic ideas in accounting, assurance, adult learning and distance education.

This point applies more broadly to education researchers.

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority

Dr. Don Carter, CASB’s Educator Emeritus, continues to undertake special projects, mostly related to curriculum design

much of the work of the Training Office Liaison is based on Masters-level research.

General relationships with academics/universities are primarily the responsibility of the four western institutes. CASB co-operates with and contributes to those efforts.

Explore having academics in residence or Academic Fellows. Possibly include an academic on CASB’s Special Projects team or engage an academic to advise on curriculum content and design. Where possible, strengthen links between research and practice.

5. NATIONAL GUIDELINE: LEARNING ENVIRONMENT


5. LEARNING ENVIRONMENT 5. National Education Guideline 5: Learning Environment Provide a learning environment that is both stimulating and supportive for students, faculty, and staff.

Topics

5.1 Overall Learning Environment 5.2 Adult Learning 5.3 Extent and Intensity of Students’ Coursework 5.4 Rural/Remote Learning 5.5 Accommodations

Panel’s Analysis


5.1 Overall Learning Environment

The overall atmosphere at CASB …

within the learning activities

between students and facilitators

among students, facilitators and staff/management

among staff and management …

… appears to be positive, supportive, encouraging and strengths-based (building on people’s strengths rather than focusing on weaknesses and mistakes) and reflects high standards.


5.2 Adult Learning CASB places great value and considerable focus on a model of

CASB’s program does not fully reflect the principles of adult learning.

There continue to be opportunities to enhance service flexibility such as

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority adult learning.

Adult learning presupposes that learners:

are self-motivated and goal-oriented

are practical and need to see the learning as relevant to their goals (eg: to becoming a competent and valuable CA, to passing the UFE)

want their life-long and on-the-job experiences to inform their learning

must see learning as relevant to their existing knowledge and skills (ie: the learning supplements, not duplicates, what they already know and can do) and therefore the learning is significantly tailored and self-directed with a high degree of learner control over the learning process, and

are acknowledged, treated and respected as adults.

In response, CASB provides a learning experience that is competency-based and seeks to reflect “real life”.

CASB does not set out to criticize every aspect of each student’s work, but rather, chooses those areas to focus on to build up the student’s

For example,

learners’ presence and participation in many CASB learning activities and completion of assignments are mandatory

activities such as face-to-face sessions are predesigned with little or no flexibility to address learners’ specific needs

specific assignments are required regardless of whether the learner already possesses the knowledge or competency

requests for deadline extensions must be supported by the learner’s employer

CASB limits the learner’s allowable number of late submissions and deadline extension requests, and

significant exceptions to CASB’s defined learning process must be granted through formal “accommodation requests”.

CASB’s program contains such departures from pure ideal adult learning for a number of practical reasons such as to:

Recognize that CASB learners are relatively young adults

Provide learners and their employers with the earliest possible feedback on the

through the nature of tasks each week to better reflect a model of adult education.

Incorporate design principles for adult learners that encourage critical thinking and decision-making and provide learning options. Consider designating certain tasks as either required or optional. Doing so would likely enhance the attractiveness of the program.

Develop, clarify and codify CASB’s ideal adoption of adult learning principles in the form of a learning contract among:

CASB

Students, and

Employers. Over time, the nature of such a contract will evolve with changing circumstances.

Review the student policies, guidelines and course materials to ensure there is consistency in the “voice” that is used to convey information to adult learners.

The panel does not want to be prescriptive in this, but rather prefers that CASB continue to challenge itself to provide more flexibility while it maintains high standards of its



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority competence at a reasonable rate.

This reflects CASB’s focus on “a learning journey” rather than “right and wrong”.

CASB strives to strike a balance between honouring adult learning theory and addressing the reality and practicality that its student demographic features young adults emerging from undergraduate education.

In addition, there are aspects of preparing a student to understand, fully appreciate and become “a professional” that may not suit all adult learning principles.

The panel heard some graduates describe CASB’s learning environment as “a breath of fresh air” compared to their university experience, while others cited examples of CASB being unnecessarily prescriptive.

learner’s progress, and well in advance of UFE preparation

Require that learners participate in sufficient numbers of activities to enable CASB to assess the learning

Keep learners’ activities sufficiently “in synch” to facilitate collaboration among learners which, as mentioned, CASB learners highly value

Support learners in managing competing pressures (ie: “required” assignments encourage employers to provide their employees sufficient time away from work to complete them)

Provide learners with a realistic environment (ie: deadlines are a fact of life “in the real world”)

Enable CASB to organize and manage its resources (ie: be able to anticipate and provide for the number and timing of student submissions for facilitator assessment and feedback), and

Control the fee for the program and keep the fee attractive and competitive (ie: providing individualized learning is expensive).

learning and outcomes.

5.3 Extent and Page 4 provides an overview of The 2003 panel review and many student surveys raised concerns

Continue to investigate ways to reduce the amount of effort students

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority Intensity of Students’ Coursework

CASB’s program.

Students invest, in CASB work, an average of 15 hours per week during each eight-week module over and above their responsibilities for their employer. This reflects the typical requirement of one adult learning course delivered through distance education.

The panel observed that CASB takes the extent of students’ coursework very seriously.

In response, CASB reduced the length of each of the six modules from ten weeks to eight. This was a very important change and was very well received by students and employers.

CASB endeavours to eliminate any “busy work” from modules. For example, CASB summarizes data into information for students to work with rather than asking students to spend time and effort doing so. This improvement is an ongoing process.

about CASB’s “30 month grind”. This suggests that the program’s expectations undermine the attractiveness of the CA program in western Canada.

require to achieve CASB’s educational objectives. The panel believes this is possible. For example, perhaps face-to-face sessions could be shortened to two days or not all modules or face-to-face sessions need to be the same length.

As mentioned, investigate more ways to provide knowledge acquisition and competency development electronically. The panel understands that CASB is already considering more applications for electronic delivery, which the panel endorses.

Enhance distance delivery techniques where possible. Consider podcasts, webinars or electronic delivery for face-to-face sessions to reduce length of the 3 day, in person, face-to-face events. See also Recommendations in Sections 7.7 (Face-to-Face Sessions: Timing and Length, rated “Moderate Priority”), 7.8 (Face-to-Face Sessions: Interactivity, rated “High Priority”), and 7.9 (Face-to-Face Sessions: Tailoring Learning to Students’ Needs, rated “Moderate Priority”).

5.4 Rural/Remote Learning

CASB’s distance delivery provides students in remote areas with access to much of its high quality learning.

To accommodate proximity, CASB provides versions of each module running at any one time in 12 different

Graduates told the panel that contact and collaboration with fellow students is vital to student success.

Compared to those who live in large centres and/or work for larger CATOs, students in small towns or smaller

Enhance distance delivery techniques where possible. Consider podcasts, webinars or the use of mobile technologies. Investigate the effectiveness of electronic delivery for face-to-face sessions to reduce length of the 3 day, in person, face-to-face

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority locations.

CATOs can feel isolated. There are opportunities to enable students to have more contact with fellow cohort members even though this is substantially a distance-learning program.

Some CATOs necessarily pay more than other employers for students to attend face-to-face sessions (ie: cost of travel and lodging) due to poor proximity.

events. This will also be of benefit to students located in remote communities who must travel during the winter months.

Consider a subsidy to compensate for poor proximity.

5.5 Accommodations CASB provides students with flexibility such as extensions of deadlines, alternative work after missing deadlines (eg: on account of illness, emergency or grief) and allowances (such as additional time to write an “exam”) for reasons such as learning disabilities.

CASB charges an accommodation fee is to recover its cost of providing alternate or additional services. In some cases, the fee is waived on compassionate grounds.

CASB and all regions of the Canadian CA profession participate in a National Accommodations Committee that is supported by a psychiatrist who guides the committee in making its decisions.

CASB’s Director of Delivery Services maintains a log of accommodation

Accommodation policies outlined in the Student Resource Guide of May 2010 continue to seem unusually rigid and strict. The panel is pleased to see a reduction in rigidity in CASB’s student accommodation practices. However, CASB continues to receive criticism for being excessively rigid. Flexibility can be enhanced, especially with respect to hardship cases.

Formally implement the trial policy for accommodation as identified on the CASB website based on feedback and support from students, stakeholders and facilitators. Continuously monitor the log of accommodation requests and responses to evaluate, and improve as necessary, the appropriateness and consistency of CASB’s responses.

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority requests and responses.

6. NATIONAL GUIDELINE: STUDENT PROFILE AND ADMISSION STANDARDS


6. STUDENT PROFILE AND ADMISSIONS STANDARDS 6. National Education Guideline 6: Student Profile and Admission Standards Have established a minimum admission standard so as to reflect the ability of students to succeed in the program. Topics

6.1 Admission Standards 6.2 Students’ English Language Proficiency

Panel’s Analysis


6.1 Admission Standards

CASB maintains broad admission standards and modest grade point average requirements to enable students with varying academic backgrounds to enter the program. CASB’s high UFE success rates suggest that screening is adequate, and furthermore, that CASB is having the positive developmental impact on its students that an educational organization is supposed to have. There is considerable variance in student preparedness in entering Module 1 but much less variance by Module 5.

It is important that students experience support in their development from their own particular CASB starting point to the end point.

Enhance support in early modules such as through additional optional online tutorials. This is important given the recent and ongoing explosion in the volume of accounting and assurance standards.

Low

6.2 Students’ English Language Proficiency

There is no English language proficiency requirement as part of admission. CASB has a

The sufficiency of CASB’s support for English language proficiency is not clear.

Consider whether CASB provides sufficient support to develop students’ English language proficiency. If CASB

Low

6. NATIONAL GUIDELINE: STUDENT PROFILE AND ADMISSION STANDARDS


# Topic CASB Strengths Opportunities For Improvement Recommendations Priority communication and critical thinking guide that provides support to students. There is one face-to-face activity where it is used. CASB plans to develop optional tutorials based on the guide – six tutorials, one dealing with each communication and critical thinking skill.

expands its offerings in ways that will attract international students, then consider the development of practices to support this.

7. NATIONAL GUIDELINE: PROGRAM DESIGN: STRUCTURE AND CONTENT


7. PROGRAM DESIGN: STRUCTURE AND CONTENT 7. National Education Guideline 7: Program Design: Structure and Content Have established an integrated program/ courses/modules with learning and assessment objectives based on a significant and appropriate combination of the Personal Attributes, Ethical Behaviour and Professionalism, Professional Skills and Specific Competencies of The UFE Candidates’ Competency Map at the levels of proficiency expected of an entry-level CA. Topics

7.1 Overall Design 7.2 Curriculum Development 7.3 Mix of Activities 7.4 The Meta-Case: Vision Windows Ltd. 7.5 Tasks 7.6 Revision Requests 7.7 Face-to-Face Sessions: Timing and Length 7.8 Face-to-Face Sessions: Inter-Activity 7.9 Face-to-Face Sessions: Tailoring the Learning to Students’ Needs 7.10 Emails, Chat and Discussion Board 7.11 On-Line Self-Guided Tasks 7.12 Module 6: UFE Preparation

Panel’s Analysis


7.1 Overall Design CASB’s program responds to the CA profession’s approved Competency Map.

There is a potential disconnect between CASB material and the work experience of students in small firms or in industry. This will be ameliorated somewhat as the CICA develops the

In its participation in profession-wide educational initiatives, CASB should influence the Competency Map development process to be responsive to the evolving roles of

Low



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority new Competency Map and CASB responds.

chartered accountants at the entry level.

7.2 Curriculum Redevelopment

The original curriculum development was funded by the four founding institutes. Since then, CASB has included an annual line item in the budget for curriculum update.

In distance education, continuous revisions are necessitated by ever improving technology, and in CASB’s case, by the ever-expanding bodies of knowledge and standards.

The major 2009 rewrite was funded through operating income and accumulated previous years’ surpluses ($500,000). CASB’s board set a target level of unrestricted net assets, which, due to efficiencies and deferred projects, CASB should reach at the end of this fiscal year.

Managing the unrestricted net asset target is the mechanism by which CASB saves for and spends on periodic major curriculum redevelopment.

Rather than rely on surpluses for significant curriculum development, there should be an adequate annual curriculum development budget.

Develop a separate budget for program development to facilitate longer term planning and funding of design.

Departing from the use of a single meta-case through several modules (Recommendation in Section 7.4, rated “Moderate Priority”) would likely enable CASB to more easily reform the program continuously and possibly enhance the efficiency and economy of doing so.

Moderate

7.3 Mix of Activities CASB provides a well-designed and varied learning environment comprising a mix of online and face-to-face experiences at each stage, with links to the CATOs.

CASB values and invests significant resources in the design of modules

It is not clear that CASB’s program achieves each learning objective through the optimal mode. For example, some technical topics might be ideally delivered through video clips of an expert rather than via multiple in-person or on-line facilitators.

Conduct an overall analysis what learning is best delivered by different modes such as online, face-to-face, etc. and reallocate appropriately. Similarly, review which material is best delivered through cases, topical updates, etc. Determine the ideal mix of face to face vs. other learning

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority and overall learning program, featuring depth and integration with significant supports such as the interactive on-line “walk through” learning activities.

The program reflects CASB’s deep dedication to case-based individual and group learning that is much more complex to develop and administer than a program of technical courses.

approaches for each module. As new technology platforms are adopted, consider moving from PDF’s to a more dynamic interface while ensuring access for students is maintained. Better communicate the objectives of each face-to-face session with students and strive for the optimal duration of face-to-face sessions depending on the material to be covered. Use webinars and e/technology to reduce the amount of information exchange and time required for face-to-face modules.

7.4 The Meta-Case: Vision Windows Ltd.

Vision Windows Ltd., the case that threads through all of the first five of CASB’s six modules, is intended to have the student experience different roles and to experience a company going through various stages of development.

One of the requirements of the CA pre-certification program is “progression”, which the single Vision Windows Ltd. case facilitates.

So as not to depend solely on Vision Windows Ltd., CASB exposes students to UFE questions in Module 5.

Using one company so far hasn’t been a problem for CASB or its

However, use of a single context may:

limit the number professional circumstances that CASB students can consider, and

complicate curriculum redevelopment as any changes to “the story” within any module must flow through the storyline of all modules.

Also, some technical topics seem “forced” into the case. Students and facilitators express the view that there is modest benefit in using the setting of a single company as a common thread through all CASB modules. Students express the view that it would be helpful (not critical or necessary) to vary the

As new modifications are made to the material, don’t restrict them to a single company. Use a variety of companies to facilitate the introduction of a broad range of topics and to present students with a variety of industry, government or not-for-profit settings.

In doing so, achieve “progression” through a variety of means such by having students relate the present case to one they experienced in a previous module, although this approach would be undermined if students experienced different versions of previous modules.

Apply design principles that adhere to

Moderate



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority students. We do see value in the use of a single meta case in fostering transdisciplinary thinking and avoiding instruction in topical “Silos”.

industry setting across modules. effective adult learning practices.

7.5 Tasks Students receive three to five tasks per week, per module. A task can be a mini-case or a technical task such as a tax return or consolidation journal entries.

Reducing the number of tasks is not a priority for CASB. CASB believes that more can be gained by reducing the length of face-to-face sessions.

It would be beneficial, save time, and enhance learning if one of the tasks could be work that the student had actually performed on the job, although many practicalities would have to be addressed.

Continue to monitor, determine and assign the minimum number of tasks required to fulfill CASB’s educational objectives.

Low

7.6 Revision Requests

Each task contains required elements to guide the facilitator and to foster facilitator consistency. Facilitators simulate the on-the-job experience by challenging students, through revision requests, to improve the standard of their work until the task reflects all of the required competencies.

Some graduates told the panel that revision requests provide valuable learning opportunities.

Some students recommend that clearing revision requests should be optional in an adult learning environment.

We are told that students can pass a module without “clearing” all of their tasks (ie: without satisfactorily addressing all revision requests).

CASB may be sending unclear messages to students as to the extent to which “clearing” tasks is mandatory.

However, the volume of un-cleared tasks appears to be very low.

Review, and clarify for students, the extent to which students are to address revision requests in “clearing” tasks. Such additional transparency, like our recommendation to enhance flexibility, is an example of how CASB’s program can better reflect principles of adult learning.

Low

7.7 Face-to-Face Sessions: Timing and Length

Face-to-face sessions take place from Friday morning to Sunday afternoon. Each comprises some form of lecture, individual or group activity, review of a

In some cases, students find that the delivery of face-to-face sessions is “stretched” to fill the 3 day format.

Perhaps some or all modules could be conducted in fewer than 3 days to provide students with at least some

Moderate



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority module-specific case and student preparation of a case outline (a company different from Vision Windows Ltd.).

Two years ago, many face-to-face activities better suited or duplicated online assignments. Since then, CASB has been dedicating face-to-face events to activities that require and leverage an in-person experience (group discussion, facilitator challenges and feedback, development of oral communication skills).

In particular, CASB has reduced the extent of face-to-face lecture to increase the extent of interactive face-to-face activity.

CASB’s challenge is to train facilitators for this more interactive type of environment.

In the midst of many other changes to the CASB program, CASB has stuck with the 3 day format for face-to-face format in the midst of many other changes. Perhaps it is time to review that.

time off on the weekend.

Consider making some face-to-face experiences virtual. See also Recommendation in Section 5.3 (Extent and Intensity of Students’ Coursework, rated “High Priority”).

Perhaps each student would be required to attend a minimum number of face-to-face modules over the course of their 16 months, and the rest they access virtually. Learning and “doing business” virtually are very contemporary skill sets.

7.8 Face-to-Face Sessions: Interactivity

Face-to-face sessions include a range of learning tasks that vary in the extent of interactivity. Module 1 includes a very active “Amazing Race” competition to familiarize students with the Student Resource Guide.

The panel heard cases of students not paying attention during face-to-face sessions. CASB was aware of this and implemented changes since May 2010.

Periodically review the extent of interactivity at face-to-face sessions beyond “discussion topics” and “Q&A”. Introduce more real life examples and anecdotes. Provide more opportunities for students to develop their competencies through interactive role-plays and debate. Make more use of creatively interactive activities, such as additional multi-competency simulations in Modules 4 and 5, to keep students engaged.

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority Regularly monitor, and improve as necessary, the degree of student engagement.

7.9 Face-to-Face Sessions: Tailoring Learning to Students’ Needs

In the interests of consistency, which is an important objective among CASB students, face-to-face sessions are not tailored to students’ particular needs, such as to specifically address any problems students face in that module.

Some tailoring may be possible, without significantly sacrificing the consistency objective. Doing so likely:

makes the learning more relevant to students

further engages students in the learning, and

further reflects the principles of adult learning.

Early in a face-to-face session, have the facilitator canvass students for those aspects of the session’s agenda that should receive the most emphasis. This may require additional facilitator training.

Moderate

7.10 Emails, Chat Sessions and Discussion Board

Facilitators conduct one-on-one email exchanges with students as part of the learning. There are also opportunities for group exchange through the discussion board and chat sessions.

Chat sessions, held once per week of the eight-week modules, are CASB’s electronic version of a traditional university tutorial. They are optional due to students’ challenges to attend them across three time zones and with competing work schedules.

Chat sessions provide students with:

frequent exposure to the questions and ideas of fellow students

more immediate answers to

Emails provide students with delayed, rather than instantaneous, feedback. This is especially frustrating for students who are struggling,

Many students question the effectiveness of chat sessions.

Few students make much use of the optional discussion board.

Leverage technology to:

provide asynchronous sessions to accommodate questions and related answers

enable students to “search” for topics that interest them the most

Apply available on-line game and quiz tools to reinforce learning

provide immediate, verbal exchange of ideas (real time)

possibly record the verbal exchanges for students who missed the chat sessions, and

ensure students and facilitators are using the tools available on-line (such as threads for organizing new topics in the

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority their questions than emails, and

a less threatening environment (than face-to-face sessions) to develop students’ confidence to pose questions to their facilitator.

Typically between 10 and 20 students participate in chat sessions. One challenge is that many students take part in chat sessions to obtain “the correct answer” to cases that require professional judgement. Thus, for some students, chat sessions pose somewhat of an expectation gap.

Chat sessions employ “text” communication where students type questions and ideas and the facilitator types responses and feedback. This can be awkward as the facilitator can be posting an answer to query #1 in the midst of students posing queries #2, 3, 4, etc. This leaves it up to the reader to scroll up and down to match the facilitator’s response to the student’s question.

CASB publishes the transcript of chat sessions. Some students rely on the transcript rather than attend the session, either because of scheduling conflicts (eg: having to work overtime that evening) or because they don’t find the chat sessions to be an effective use of their time.

In the past, CASB’s program included on-line group work. CASB received

chat sessions). Additional training or clear instructions may be required.



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority negative feedback on this (too difficult for students to schedule, limited benefit or the time and effort) and discontinued them.

Students can also exchange questions and views through the optional on-line discussion board.

7.11 On-line Self-

Guided Tasks CASB is introducing on-line self-guided tasks that include a mini-test, which are particularly effective in providing and giving students’ instant feedback on technical knowledge.

They are also a valuable means to accelerate the progress of students who are struggling or who entered CASB with relatively moderate technical knowledge.

CASB’s goal is to include one self-guided task per module.

There may be additional educational objectives that suit this mode of learning.

Explore the merits of self-guided tasks or tutorials to develop case method skills and writing skills

Low

7.12 Module 6: UFE Preparation

The objective of Module 6 is to prepare students in the CASB program, and graduates of the Masters stream, for the UFE. This is the stage where students in the two streams merge.

Graduates identify CASB’s exam preparation as excellent and a critical element of their success.

CASB believes that Module 6 is very good and does need some

Despite Module 6, many CATOs continue to provide their employees with access to extensive in-house or third party UFE preparation courses. In many cases, employers use this as a differentiating factor in their recruiting, compared to Module 6 that provides all western UFE finalists with “a level playing field”.

CASB asserts that Module 6 emphasizes deep learning whereas competing UFE preparation courses

In theory, Module 6 should be “a complete package”, making specialized UFE preparation courses educationally redundant, even if they continue to serve employers’ recruiting strategies. As part of redesigning Module 6, research and clarify:

the contribution that Module 6 makes to students’ UFE preparation and to their larger, longer-term learning objectives

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority modifications to improve it. In 2011, CASB is providing facilitators with more formal scripts to standardize debriefing across cohorts.

In the meantime, students recommend that Module 6 contain fewer cases and better debriefs of each case. In 2011, CASB will introduce a new case debriefing process in this module, switching the process from on-screen to paper-based, which will streamline the process and make it less confusing.

focus on communication and time management techniques geared to the architecture of the UFE and how it is marked.

the scope and objectives of Module 6 that CASB should adopt and clearly communicate going forward

the ideal mix of learning activities to best meet those objectives (including the use of technology such as mobile technologies which can be downloaded onto a phone or ipod), and

the extent of benefits that students gain from commercial or employers’ UFE preparation courses that would be appropriate to enhance within Module 6.

8. NATIONAL GUIDELINE: TEACHING AND LEARNING METHODOLOGIES


8. TEACHING AND LEARNING METHODOLOGIES 8. National Education 8: Teaching and Learning Methodologies Employ a diversity of teaching and learning methodologies that emphasize competency development. A varied and appropriate mix of methods will likely prove successful in the delivery of competency- based education. Topics

8.1 Continuum from Lecture to Business Simulation 8.2 Acquisition of Knowledge, including New Standards 8.3 Competency Development 8.4 Use of Technology

Panel’s Analysis


8.1 Continuum from Lecture to Business Simulation

CASB has been carrying out a gradual shift in reducing the extent of lecture in favour of more active learning (eg: responsive on-line self-guided tasks, described above) and business simulations.

The panel endorses this shift and encourages CASB to continuously seek opportunities to make the learning a more active simulation of business.

Moderate

8.2 Acquisition of Knowledge, including New Standards

As mentioned, CASB relies heavily on on-line tutorials and self-guided tasks to impart technical knowledge. On- line tools allow CASB to constantly keep the material up-to-date.

The UFE, held each September, is based on the most recent technical standards as of the previous March. A key measure of CASB’s success in developing up-to-date technical

With the ever-expanding bodies of knowledge and new standards, CASB’s ability to provide its students with up-to-date technical knowledge will be an ever-increasing challenge. According to student surveys, some facilitator feedback over-emphasizes “no one right answer”, which is often not the case in technical topics.

Ensure that CASB is on top of latest developments of accounting and auditing standards including IFRS. For complex topics, use technology to enable students to see and hear top experts rather than communicate the message through large numbers of CASB facilitators.

The development of students’ technical knowledge lends itself to

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority knowledge is CASB graduates’ high success rate on the UFE.

inter-regional, and in some respects, international collaboration and cooperation to keep pace with the expanding volume of material and make the best use of CASB’s resources without compromising CASB’s competency development priority and activities.

While we applaud CASB’s emphasis on critical thinking skills, review the extent of CASB’s “no one right answer” policy to ensure that it is only applied in contexts that require professional judgment.

8.3 Competency Development

CASB does not take full responsibility for the development of professional skills. Employers told that panel that they view the development of students’ professional skills as more the responsibility of the employer than of CASB, and they are satisfied with CASB’s coverage.

CASB’s recent decision to introduce shorter, multi-subject cases into the evaluations for Modules 2, 3 and 5 contributes to the development of professional judgement and written communication skills.

CASB does not provide students with feedback on people skills, professional judgment, teamwork, team leadership, etc. For example, at face-to-face sessions, group presentations are provided by a group’s spokesperson and may not develop these skills in all participants.

Enhancing communication skills should be a strength of the CASB program given its emphasis of the development of competencies.

While we agree with CASB’s decision not to provide students with “the right answer” on non-technical topics (such as business simulation cases), students would benefit from well-written and well-argued sample solutions such as for multi-

Explore and clarify, with employers the optimal role of CASB in developing students’ workplace skills. In doing so, explain CASB’s potential contribution in doing so.

Consider adding role-play simulations with facilitator observation and feedback to further develop students’ professional skills. This should be considered within the larger question and clarification of where CASB sees its role, relative to the employer, in developing professional skills such as judgement, communication and conflict management.

Further leverage on-line “self guided tasks” with computer-provided answers and direction where doing so can free up facilitators to focus on critical thinking skills and fewer

Moderate



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority competency simulations.

Some professional programs (outside of the CA profession) include cases where students:

play roles (eg: audit partner, audit committee, CEO, CFO, shareholders)

present or critique a case solution, depending on which role they are assigned, and

are observed by and receive feedback from the facilitator on their technical, communication and other professional skills.

This is an option for CASB to consider.

assigned tasks. This has the potential to enhance students’ work/study/life balance and the attractiveness of the CASB program and the CA career path.

Provide guidance to students in the form of well-written and well-argued sample solutions to business simulation cases.

Enhance and provide feedback, including feedback from fellow students, on students’ development of written, and the extent possible, oral communication skills in all six modules.

8.4 Use of Technology

CASB is a leader in providing on-line professional learning.

Some of the technologies, such as in the chat room, are awkward and not state-of-the-art.

In 2012, CASB plans to significantly upgrade its current on-line learning platform. This should provide students with a significantly more active on-line learning experience.

Communications and program design can be more interactive, less paper based.

Better foster group work through enhanced ease of technology. Use webinars as an efficient way to communicate technical updates. Provide more online tutorials for technical subjects, which could be developed very efficiently if developed as inter-regional efforts.

Consider better use of conference calls or other interactive technologies to enhance interaction among students in remote locations. Perhaps facilitators can make more use of web cameras so that students

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority can see and hear their facilitator explain concepts, answer questions and provide feedback. Consult with best practices among educators in this area.

CASB should embed new technologies, as it can, that align with the pedagogy and adult learning principles. Consider more use of audio files, podcasts and PowerPoint presentations with audio, all of which can be embedded into Blackboard. Implement small, highest leverage modifications before attempting to overhaul the entire system.

9. NATIONAL GUIDELINE: EVALUATION METHODOLOGIES


9. EVALUATION METHODOLOGIES 9. National Education Guideline 9: Evaluation Methodologies Employ various effective evaluation methods that enable students to assess their competence development. Ideally, evaluation methods would constitute a part of the overall learning process and not be an end in themselves.

Topic

9. Evaluation of Student Learning and Competence

Panel’s Analysis


9 Evaluation of Student Learning and Competence

CASB employs a variety of evaluation approaches geared to enable the student to assess their competency development in each of the modules.

Evaluation is designed to be very progressive over the course of the student’s CASB experience, which likely contributes to CASB’s high UFE success rate.

Evaluation comprises:

tasks (completion) and face-to-face sessions (participation mark)

one day of evaluation at the end of each module that has two components: one hour of multiple choice

questions (MCQs) to test technical knowledge, and

a 4-hour application case to

CASB plans to reduce the end-of-module evaluation day from five hours to four hours. For Modules 2, 3 and 5, the current single four-hour multi-subject case format will be replaced by two or three shorter multi-subject questions or cases. The cases have been and will continue to be multi-subject and multi-competency in nature. With the change in case size and number, the evaluations in these modules will now mirror Days 2 and 3 of the UFE in which students write two or three cases as opposed to Day 1 in which a single comprehensive case is written. In the future, MCQs will test technical knowledge will only be used in Modules 1, 2 and 3 (a reduction from the present).

CASB is considering making more

The panel congratulates CASB on its comprehensive evaluation of its students’ progress. The quality of this evaluation is indicated, for example, by CASB graduates’ success on the UFE.

It is also a CASB strength to be continuously exploring ways to improve and monitor the effect of changes over time.

The panel highly endorses CASB’s changes to Modules 2, 3 and 5. These should help students further develop exam-writing techniques and case writing skills.

Moderate



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority evaluate competencies.

In keeping with a competency-based approach:

CASB does not provide numerical or alphabetic marks, but rather, four levels of feedback: failure, marginal competencies, basic competencies and competencies with distinction, and

each and every element of the evaluation must be “passed”.

For rigour, approximately 60% of case papers are marked twice (ie: borderline results or unusual variations). Evaluators’ judgements are entered onto CE-system software (also used by the UFE) to identify and track patterns such as between markers, coverage of the module’s competencies, students’ areas of common strength or difficulty and any apparent weaknesses in the module’s development of competencies.

Facilitators no longer influence whether or not a student passes a module, and students know this. CASB discontinued this policy to encourage participation, risk taking and candid student feedback about facilitators’ effectiveness. Students are deemed to have performed satisfactorily in face-to-face sessions

tasks suitable for computer marking (eg: MCQs) to free up facilitators to concentrate their focus more on higher order skills such as critical thinking, judgment and communication.



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority unless the facilitator reports an exceptional example (eg: a student who is tardy, uncooperative or unprofessional).

CASB’s goal is to have:

facilitators give feedback on areas of professional judgement, and

software provides feedback on technical “right or wrong” answers.

10. NATIONAL GUIDELINE: STUDENTS’ ACHIEVEMENT


10. STUDENTS’ ACHIEVEMENT 10. National Education Guideline 10: Students’ Achievement Incorporate appropriate measures of graduate students’ achievements in the assessment of program/ courses/modules adequacy/success. Topic

10. Student Achievement Measures (see also Section 12 – Well Educated Students) Panel’s Analysis


10 Student Achievement Measures

CASB employs many detailed measurements of student achievement throughout each module.

There is a high correlation between student success in Module 6 and on the UFE.

CASB and employers both observe a correlation between those who struggle in CASB and in the workplace .

Employers and graduates express satisfaction in CASB’s preparation of students for the UFE and career.

The flow through rate of students who start CASB and eventually pass the UFE is 84%.

84% flow through rate is impressive, but perhaps at the cost of attractiveness.

Continue efforts to enhance attractiveness without reducing UFE outcomes by seeking ways to achieve the same student outcomes while reducing the “30 month grind” referred to earlier.

Improve support from both CASB and the employer for students who demonstrate difficulty with the material. Early interventions in the form of mentoring and additional materials could assist students with achieving successful outcomes and reinforce the learning partnership.

High

11. NATIONAL GUIDELINE: EMPLOYERS’ INVOLVEMENT


11. EMPLOYERS’ INVOLVEMENT 11. National Education Guideline 11: Employers’ Involvement The use of employers in the design, implementation and evaluation of the program/ courses/modules is encouraged. Topics

11.1 Overall Relationship Management 11.2 On-the-Job Mentors 11.3 Employer Integration 11.4 Timetabling

Panel’s Analysis


11.1 Overall Relationship Management

The panel observed a dramatic improvement in the CASB/CATO partnership since 2003.

The program’s strong connection to the workplace is a key element of its success.

CASB continuously introduces innovations such as:

market stratification techniques to identify how best to meet the needs of different employers differently

sensitivities to various types of CATO worldviews and the implications for CASB/CATO partnerships, and

a webinar to brief employers as




# Topic CASB Strengths Opportunities For Improvement Recommendations Priority their employees enter Module 1, in which more than 150 employers recently took part.

As a result of such innovations, discussions with employers have evolved from problem solving to opportunity seeking.

CASB’s overall relationship management with employers is now influenced by masters-level research conducted by CASB’s Training Office Liaison Officer.

Employers expressed high praise for their relationship with CASB. Not only does CASB address employers’ needs and requests, but also influences employers’ mindset, a sign of true partnership in the education of the students.

CASB notes that the employer’s experience with the CA program is not entirely within CASB’s control. The CA institutes control the experience requirements.

11.2 On-the-Job Mentors

If the employer assigns a strong and interested mentor who is, in turn, “plugged into CASB”, the student receives very valuable support. It is important that the employer monitors, supports and rewards good mentors.

Large CATOs formally assign mentors; the process of assigning mentors is generally more informal in smaller CATOs.

Employers would like an early warning of struggling students during the course of module.

Be more proactive in communicating to students during orientation that assistance is available if the student has been unsuccessful in obtaining a mentor within their own CATO

Leverage mentoring to provide employers with early warning of a

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority student who is struggling.

11.3 Employer Integration

In addition to overall relationship management and the mentoring role, CASB consults with and involves employers and other practitioners in a variety of ways such as:

module development

regular employer advisory panels and consultation sessions

annual employer surveys, and

extension requests where students request an extension to a deadline, a process that requires their employer’s involvement.

Some employers told the panel that they do not yet see this an integrated experience.

It is unclear the extent to which employers integrate or align CASB’s training with the training they provide.

The challenge is to make the employers’ involvement more integrative and integrated such as the employers supporting the learning process at their end.

It is also not clear whether employers would consider their further integration into the CASB program and its activities to be worthwhile for them.

Continue to work with employers to enrich the learning partnership among CASB, CATOs and the students in ways that all parties would find mutually beneficial.

Moderate

11.4 Timetabling CASB has taken steps to schedule its activities to better suit employers.

There is now only one module, Module 4, during traditional “busy season” (February) to accommodate those students who want to fast track the program and write the UFE within 16 months. This is a small offering because both CASB and firms discourage students from taking it.

CASB encourages students to take their time – to take Modules 1 and 2 and then take a break before Module

Some employers report conflict between the demands of the modules and the needs of the workplace. Meanwhile:

different employers have different “busy seasons”, and

there are workplace disruption effects in any CA program delivery model.

Consider better communication to CATOs regarding CASB peak load demands as at least some CATOs expressed willingness to adjust CATO pressures in response.

Moderate



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority 3. Fewer than 30% of students take the fast track option.

CASB has recently moved the spring session to a later start date and will be shifting the Module 5 face-to-face session to no longer coincide with the UFE results release date. Both changes are in response to employer and student feedback.

12. PERFORMANCE EXPECTATION: WELL-EDUCATED STUDENTS


12. WELL–EDUCATED STUDENTS

Key Performance Expectation 1 Well-educated students

Topics 12.1 UFE Success 12.2 Job Preparedness

Panel’s Analysis


12.1 UFE Success Pass rates for end of module evaluations are between 80% and 93%. Successful students go on to enjoy high UFE pass rates and high flow through rates, such as compared to CA students from other education systems. This gap has narrowed in recent years.

Of 633 students who started Module 1 in 2004/2005, 554 or 88% wrote the UFE and 530 or 84% passed the UFE.

This indicates that CASB students are well prepared for the UFE.

If and as CASB’s UFE success rate converges with those other regions, it will be increasingly important to review and enhance the quality and attractiveness of the CASB program appropriately.

See Recommendations in Section 5.3 (Extent and Intensity of Student’s Coursework, rated “High Priority) and Section 10 (Student Achievement Measures, rated “High Priority”).

12.2 Job Prepared-ness

CASB and the panel received anecdotal evidence that some employers notice a positive difference in job preparedness of CASB students compared to students from

The panel believes that the steps that CASB is taking to continuously strengthen its working relationship with CATOs, and its increasing emphasis on multi-competency


12. PERFORMANCE EXPECTATION: WELL-EDUCATED STUDENTS


# Topic CASB Strengths Opportunities For Improvement Recommendations Priority other CA program delivery systems both in Canada and in other countries.

In a survey, 75% to 80% of employers said that CASB prepares students for productive work.

business simulation cases, will lead to further improvements in developing students’ competency for the workplace.

13. PERFORMANCE EXPECTATION: EMPLOYER SATISFACTION


13. EMPLOYER SATISFACTION

Key Performance Expectation 2 High level of satisfaction with CASB program among employers

Topics 13.1 Overall Satisfaction 13.2 Value-for-Money

Panel’s Analysis


13.1 Overall Satisfaction

As mentioned, employers are very satisfied. See also Section 11.1, Overall [Employer] Relationship Management.


13.2 Value-For-Money

CASB’s program costs approximately $10,000 per student plus travel and lodging. 70% of employers indicate that they receive good value-for-money. Employers told the panel that they are satisfied with the cost/value ratio.

The panel believes there are opportunities for CASB to be more cost-effective by collaborating more with the other CA delivery systems. This may be an important way to maintain value-for-money as the ever-expanding bases of knowledge and standards expand. See also Sections 17.3 (Collaboration) and Section 19 (Cost Effectiveness”).

See Recommendation in Section 17.3 (Collaboration, rated “High Priority”).

14. PERFORMANCE EXPECTATION: INSTITUTE SUPPORT


14. INSTITUTE SUPPORT

Key Performance Expectation 3 Maintain support for CASB by the (four western) Institutes Topics

14.1 Overall Satisfaction 14.2 Rating Approach

Panel’s Analysis


14.1 Overall Satisfaction

The institutes’ level of satisfaction with CASB is primarily a function of successful students, satisfied employers and the attractiveness of the program to existing and potential students.

The four western institutes are very satisfied. The panel heard much praise and few, if any, complaints.

In particular, the panel heard how CASB’s collaboration with and responsiveness to the institutes has improved significantly since 2003.

This speaks to the increasing customer-oriented focus of CASB management and staff.


14.2 Rating Approach

The institutes have a rating system for assessing CASB’s performance, an outgrowth of the 2003 panel review.

Nothing significant observed Nothing significant observed.

15. PERFORMANCE EXPECTATION: ATTRACTIVENESS – EXISTING STUDENTS


15. STUDENT SATISFACTION Key Performance Expectation 4 Impact of CASB Program on attractiveness to existing students

Topics 15.1 The CASB Program 15.2 Student Services 15.3 Communications

Panel’s Analysis


15.1 The CASB Program

In 2003, the program’s workload on students posed a significant threat to the attractiveness of the CA program in the region. Since then, CASB has implemented many modifications, such as the shortening of modules, that indicate CASB’s willingness and effectiveness to respond to stakeholder feedback.

CASB regularly receives input, including suggested solutions to problems, from the Student Advisory Council.

The evaluation forms that students use are somewhat of “a blunt instrument” for assessing the significant volume of modifications that CASB is implementing. However, CASB resists making student evaluations much more detailed in the face of declining response rates.

In order to collect comparative data, consider the value and appropriateness of aligning with national survey data such as the NSSE (National Survey of Student Engagement) and the CGPSS (Canadian Graduate and Professional Students Survey). While these organizations may not be able to accommodate CASB at this time, there may be opportunities in the future.

Moderate

15.2 Student Services

Four years ago, CASB’s student services, such as the registration process, had a poor reputation. Since then CASB has, for example:

improved its focus on service quality

There are opportunities to better automate the registration and student records processes.

Continue to pursue opportunities to improve and automate CASB’s student service interfaces.

Moderate

15. PERFORMANCE EXPECTATION: ATTRACTIVENESS – EXISTING STUDENTS



hired employees with a strong aptitude and skills for providing good service, and

systematized its processes. During the past two years, favourable student feedback has improved from 65% to 85%.

The prevalence of rigidity and bureaucracy mentioned in the 2003 panel report has continues to diminish.

15.3 Communications In recent years, CASB has rewritten many of its materials, both on the student services side and on the learning side, to make them more reader friendly and less impersonal in tone.

CASB’s communications, including its learning materials, tend to be “text-heavy” and excessively paper-based.

CASB’s brochure and some of the student materials on the website are written in the impersonal passive voice and third person.

Meanwhile CASB’s more recent material contains many examples of student-centric, reader friendly messaging.

CASB’s style of messaging appears to be in transition from one style to the other.

Continue to modernize and personalize messaging.

Reduce the extent of text.

Communicate messages in a greater variety of ways such as through more diagrams and other visuals.

Make more use of searchable technology so that users can find the information they seek more quickly.

Consider social media tools as a way to communicate with students as appropriate.

Moderate.

16. PERFORMANCE EXPECTATION: ATTRACTIVENESS – POTENTIAL STUDENTS


16. ATTRACTIVENESS Key Performance Expectation 5 Impact of CASB Program on improving attractiveness to prospective students

Topics 16.1 Success 16.2 Workload 16.3 Promotion 16.4 Choice

Panel’s Analysis


16.1 Success A primary factor in the program’s attractiveness is its success in preparing students for the workplace and the UFE. As mentioned, CASB is very successful in these regards.


16.2 Workload As discussed above, student survey complaints indicate insufficient work-life balance and the perception of a “30 month grind”.

See Recommendation in Section 10 (Student Achievement Measures, rated “High Priority”).

Moderate

16.3 Promotion The brochure continues to be written in the third person. Use of the third person and passive style likely doesn’t resonate well with a young population.

See Recommendation in Section 15.3 (Communications, rated “Moderate Priority”).

16.4 Choice CA students in western Canada have a choice between CASB’s regular program and the University of Saskatchewan Masters of Accounting

CASB would welcome more masters programs as this gives students more choice. Western Canadian universities have not expressed

CASB should continue dialogue with the four western institutes and with universities to encourage and foster more masters programs so that the

Moderate

16. PERFORMANCE EXPECTATION: ATTRACTIVENESS – POTENTIAL STUDENTS


# Topic CASB Strengths Opportunities For Improvement Recommendations Priority program. These two streams merge in Module 6.

interest in introducing any additional Masters programs. One factor may be insufficient numbers of Accounting PhDs in the region.

students have more choice.

17. KEY PERFORMANCE EXPECTATION: NATIONAL IMPACT


17. NATIONAL IMPACT Key Performance Expectation 6 Impact of CASB on national uniformity of qualification requirements

Topics 17.1 A Common National Standard 17.2 A Common Delivery System 17.3 Collaboration 17.4 Cooperation

Panel’s Analysis


17.1 A Common National Standard

CASB’s program and the UFE respond to the profession’s Competency Map. CASB student success rate on the profession’s UFE is very high.


17.2 A Common Delivery System

Most CATOs that employ students in more than one region would welcome a single delivery system. The creation of CASB, and the discontinuation of the four western institutes’ education programs, reduced the number CA program delivery systems from 7 to 4. Further consolidation at that time did not have support.

A single national model may not be supported in the short term.

Nonetheless, the panel sees opportunities for increased cooperation and collaboration across the four CA delivery systems. We elaborate in Sections 17.3 and 17.4.

17.3 Collaboration The recent focus of inter-institute and inter-regional collaboration has been on the design and implementation of

At present, the most feasible means of additional inter-regional collaboration are:

Shared development of content

CASB should be more assertive in leading national collaboration such as through the collaborative development and distribution of

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority expanded experience opportunities.

With that now in place, the focus of inter-regional cooperation is shifting to prior learning assessments to attract career changers and foreign designated accountants.

In CA professional education, there is, or is talk of, many examples of profession-wide collaboration, such as:

national core knowledge education and evaluation, although so far this collaboration is limited to supporting potential CAs who are outside of the normal pre-certification stream

an executive CA program for appropriately qualified candidates who require only a top up of high level auditing and tax

a project to share the updating of past UFE case solutions to current standards, initiated by CASB’s Atlantic counterpart, ASCA,

a project to investigate remote marking for evaluations, initiated by CICA, and

CASB sharing past MCQs with its ASCA.

(ie: the approach the profession takes to providing much of its post-qualification professional development), and

Design and delivery of technical knowledge, including updates on ever-evolving standards.

CASB has a unique contribution to make to profession-wide collaboration, due to its expertise in distance education, as a means of making CA education:

Accessible in remote areas, and

Convenient and therefore attractive to a techno-savvy generation that expects real-time access to information and services when and wherever they want it.

accounting and assurance updates. This is increasingly important with the rapidly expanding volume and accelerating pace of standards.

The panel acknowledges that limits to resources may be a barrier to enhancing inter-regional collaboration. CASB should undertake a cost-benefit analysis to identify the types of collaborative efforts that will provide a satisfactory return on resources.

17.4 Co-operation There is modest cooperation across the regions in pre-qualification CA

The panel recommends that the four delivery systems share data so the

High



# Topic CASB Strengths Opportunities For Improvement Recommendations Priority education. For example, there is little information as to how student satisfaction or other key performance indicators at CASB compare to the other three CA program delivery systems. Thus, the CA profession is not in a strong position to ensure that its efforts and resources in pre-qualification education are put to optimal use.

profession can identify the most effective approach or mix of approaches for pre-qualification CA education. This would include cooperation on designing consistent information gathering processes to obtain feedback that is reliably comparable.

The profession should consider the merits of conducting a comprehensive review of CA education. The panel understands that the most recent such review took place more than a decade ago.

18. PERFORMANCE EXPECTATION: IMPACT ON DEMAND


18. IMPACT ON DEMAND Key Performance Expectation 7 Impact of CASB on increasing demand side (e.g. access) to CA education Topic

18. Increasing the Demand Side Panel’s Analysis


18 Increasing the Demand Side

Responsibility for promoting the profession rests primarily with the CA institutes and the employers.

The institutes also affect the number of CA student positions such as through their professional experience requirements.

CASB provides the four western institutes with promotional information on the attractiveness of the CA program, such as the value of its learning experience, its reach to remote areas and its high success rates.

CASB accompanies the PICAs to the universities to get that message out.

CASB’s success will continue to grow, and in doing so, will enhance interest in the CA education.

The increasing complexity of the marketplace, the expanding career paths available in the financial sector and the ever expanding “clatter” of marketing messages that bombard CASB’s target audience require continuous improvement in how CASB gets its message out.

Continuously improve the clarity and delivery of CASB’s message, particularly through media and modes that are favoured by CASB’s young, technology-savvy target audience.

Provide PICA’s with media “bites” that will appeal to this demographic and are based on comments and experiences from previous students.

Moderate

19. COST EFFECTIVENESS


19. COST-EFFECTIVENESS Topic

19. Cost Effectiveness Panel’s Analysis


19 Cost Effectiveness

As mentioned, employers seem satisfied with value for money.

Internally, CASB has been reducing its costs, particularly payroll and use of paper. These efforts produced surpluses over the last two years that CASB invested in curriculum and information technology.

The board requests improved budgeting and forecasting.

At present, management is not feeling significant pressure to spend significantly more or less on the program to meet its objectives. CASB’s primary targeted improvements can likely be achieved within the existing fee structure.

A primary threat to cost is the ever-expanding bodies of knowledge and standards.

As mentioned, increase efficiencies through inter-regional co-operation and collaboration.

See Recommendations in Sections 17.3 (Collaboration, rated “High Priority”) and 17.4 (Co-operation, rated “High Priority”).

NEXT STEPS


20. SUGGESTED NEXT STEPS IN CASB’S EVOLUTION

First, finish key improvements that are underway The recommendations in this report, and CASB’s dedication to continuous improvement, will contribute to CASB’s efforts to prepare students for the UFE and develop business-ready professionals in the midst of continuously expanding bodies of knowledge and standards, technologies and student expectations. In particular, CASB should:

clarify, communicate and reflect the ideal balance between UFE preparation and business readiness, and improve CASB’s technology platforms to enhance the inter-activity of CASB’s learning process, and ensure that staffing levels remain appropriate and connect to the work that is a priority, especially fostering and monitoring facilitator

consistency and quality, in order to maintain a strong and resilient professional work force. Second, contribute leadership nationally The panel believes that CASB should contribute leadership in the enhancement of inter-regional cooperation and collaboration in pre-certification CA education. The four western institutes should participate in and support such efforts. Similarly, CASB should initiate discussion of the need for and potential benefits of a comprehensive review of CA education in Canada for the good of the profession and its stakeholders. Third, leverage CASB’s expertise more broadly Leverage CASB’s expertise by:

responding to appropriate commercial opportunities for competency development outside of the CA program, and contributing to thought leadership in intensive, distance-delivered, competency-based professional learning, within and beyond both

accounting education and Canada, especially as these pursuits face the challenge of increasing expectations for real-time, on-demand learning and service.

2011 review panel eport - casbcasb.com/.../about-us/2011_casb_er_detailed_report.pdf2011 review...

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