appendix 4 learning goals and assessment€¦ · appendix 4 learning goals and assessment this...

Appendix 4 Learning Goals and Assessment This appendix contains learning goals, course skills, and assessment information for each program, and recent results.

BS in Accounting Core: MGA 301, 302, 303, 311, 314, MGT 403, 404 Degree: MGA 402, 403, 404 Learning Goal 1: Students will develop proficiency in these skill areas:

(a) recording, analyzing and interpreting information for external and internal use, (b) risk assessment, systems development and evaluation to ensure information integrity, (c) use of technology in accounting settings, (d) tax policy, strategy, and compliance, and (e) international reporting and related roles and responsibilities of accountants

Learning Goal 2: Students will be able to apply critical thinking skills, ethical standards and

relevant accounting principles to unstructured problems. Learning Goal 3: Students will be able to communicate effectively in professional

accounting settings.

Learning Objectives Reporting Form

MGA 301 (offered Fall and Spring)

Inho Suk (fall) and Weihong Xu (spring)

Course Skills

Means of Assessment

Criteria for

students

Number of Students Meeting Criteria

Number of Students

Marginally Meeting Criteria

Number of

Students Not Meeting Criteria

Total N

Learning Goals 1 and 2 Understand and evaluate financial statements; develop proficiency in revenue recognition and asset valuation

Exam questions and homework assignments

Learning Goals 1, 2 and 3 Understand differences between IFRS and U.S. GAAP for revenue recognition and asset valuation

Research project

Learning Objectives Reporting Form Intermediate Financial Accounting II MGA 302 (offered Fall and Spring)

Alex Ampadu

Course Skills

Means of Assessment

Criteria for

students Number of Students Meeting Criteria

Number of Students


Number of Students

Not Meeting Criteria

Total N

Learning Goal 1 Demonstrate understanding of measurement and recognition, allocation/valuation methods, reporting and disclosure, and disposition of financial accounting elements.

Use of three comprehensive exams, unannounced quizzes, and term paper

Meets = C or better Marginal = D or C- Does not meet = F

Understand standards used for financial accounting functions and be able to research (IFRS and GAAP Codification) and apply those standards.

Term project involving conversion of FASB prepared statement to IFRS. Evaluation of the extent of the research as well as the application of the standards in the conversion project


Learning Goal 2

Be able to analyze problematic accounting issues including ethical considerations and develop appropriate comprehension for substance over form instead of just following prescribed rules


Learning Goal 3

Demonstrate a high level of written communication skills

Group project graded on substance as well as the papers form, including the use of appropriate grammar, spelling and format


Learning Objectives Reporting Form MGA 303 (offered Fall and Spring)

Mary Ann Rogers

Learning Goal 3/

course skills Students will be able to communicate effectively in professional accounting settings by…….

Means of Assessment

Criteria for

students

Number of Students

Meeting Criteria

Number of Students


Number of


Total N

Understanding the components of verbal and non-verbal communication

Individual presentation AND Group presentation

Understanding key components of communication strategy

Performance on one homework assignment

Increasing clarity and accuracy in business writing

Average performance across four homework assignments

Preparing and delivering a formal presentation

Individual presentation AND group presentation


MGA 311 (offered Fall and Spring) Andrew Jansma

Course Skills

Means of Assessment

Criteria for

students


Number of Students


Number of


Total N

Learning goals 1 and 3

Understand the differences between manual, AIS, MIS and ERP processes and systems. Also understand the evolution of business technology and gain an understanding of flowcharting techniques and computer software to document the processes.

Exam questions Group project

Learning goals 1 and 2

Understand the detailed internal accounting controls of the business cycles. Understand the COSO framework of an effective internal accounting environment.

Microsoft Dynamics 10.0 project

Learning goals 1, 2 and 3

Use business and computer ethics to identify potential problems and design business policies and computer controls to enhance the accuracy and integrity of financial statements and supporting records.

Paper Team project

Learning Objectives Reporting Form MGA 314 (offered Fall and Spring)

Kathy Nesper

Course Skills

Means of Assessment

Criteria for

students


Number of Students


Number of


Total N

Learning Goals 1 and 2 Develop proficiency in analyzing and interpreting information for internal use in decision making

Exam problems Meets = 80 - 100 Marginally Meets = 66 - 79 Fails to Meet = 65 and below

Learning Goal 2 Demonstrate ability to apply critical thinking skills and ethical standards to management accounting issues

Case analysis Exam questions

Meets = 80 - 100 Marginally Meets = 66 - 79 Fails to Meet = 65 and below

Learning Goal 3

Demonstrate effective communication skills

Written report Meets = 80 - 100 Marginally Meets = 66 - 79 Fails to Meet = 65 and below


MGA 402 (offered Fall and Spring) Kathy O’Donnell

Course Skills

Students will…

Means of

Assessment

Criteria for students


Number of Students


Number of Students


Total N

Gain an understanding of the role that auditors play in society to ensure the integrity of information within the ethical and regulatory environments of both US and global economies.

Maps to specific questions on Exam I


Learning Goal 1 Learning Goal 1

Gain an understanding of the roles of internal control, technology, evidence, objectives, materiality, and risk assessment in auditing.

Maps to specific questions on Exam II

Meets = C or better Marginal = D or C- Does not meet = F Meets= C or better Marginal = D or C- Does not meet = F

Learning Goal 1

Gain an understanding of the application of audit concepts and objectives within both US and global contexts.

Maps to specific questions on Final Exam

Meets = C or better Marginal = D or C- Does not meet =

Learning Goals 2 and 3

Apply critical thinking and communication skills to a comprehensive audit situation from pre-engagement to reporting.

Case Meets = C or better Marginal = D or C- Does not meet = F


MGA 403 (offered Fall and Spring) Ann Cohen

Course Skills

Students will…

Means of

Assessment

Criteria for

students


Number of Students


Number of Students


Total N

Understand major income tax principles applicable to individuals

Group tax-planning project

Understand major income tax principles applicable to business entities

Test questions

Learning Goal 1

Understand major income tax principles applicable to property transactions


Learning Goal 2

Use after-tax cash flows to make business and investment decisions



Understand source of tax law and primary sources of its interpretation

Tax research assignment


MGA 404 (offered Fall and Spring) Susan Hamlen

Course Skills

Means of

Assessment

Criteria for

students


Number of Students


Number of Students


Total N

Learning Goals 1, 2 and 3

Consolidate financial statements of a parent and subsidiary

Group spreadsheet project

Perfect in four attempts


Become proficient in the reporting requirements for advanced financial accounting topics, including technical aspects as well as related audit risk and information quality issues

Specific exam MC and problems

70% of total assigned points


Understand and evaluate actual reporting issues and practices for advanced financial accounting topics, and effectively communicate findings

Individual analysis project

70% of total points for analysis, documentation, writing and organization

Learning Goal 1

Understand IFRS and differences between U.S. GAAP and IFRS for advanced financial accounting topics

Specific exam MC and problems

70% of total assigned points

Learning Objectives Reporting Form Business Law I

MGT 403 (offered Fall and Spring) Arlene Hibschweiler

2009-2010

Course Skills

Students will…

Means of

Assessment



Number of Students


Number of Students


Total N

Gain an understanding of the role of law in business and the functioning of the U.S. court system

Test No. 1 Assignment(s)


Learning Goal 1

Gain an understanding of the courts and alternative dispute resolution



Gain an in depth understanding of the law regarding contracts, including terminology, formation and consideration



Learning Goal 1

Gain an in depth understanding of advanced contract topics, including capacity, legality, mistake, writing requirements, third party contract rights, performance and remedies for breach of contract



Learning Goal 1

Gain an understanding of Agency Law; business forms and the governance structure of the corporation, including the relationships between the shareholders, directors and officers; and of governmental regulation of business.

Final Exam Assignment(s)


Develop an appreciation of

(a) different business forms and their advantages and operating rules



(b) securities and other laws and their impact on corporate governance



(c) recent attempts to reform the governance structure, including Sarbanes Oxley provisions



Learning Goal 2

Develop and practice critical thinking skills by analyzing various issues that arise in the context of law and the application of legal rules to various situations

Overall course performance


Learning Goal 2

Develop and practice problem solving skills by analyzing fact patterns raising various legal issues and predicting their resolution



Learning Objectives Reporting Form Business Law II

MGT 404 (offered Fall and Spring) Arlene Hibschweiler

2009-2010

Course Skills

Students will…

Means of

Assessment



Number of Students


Number of Students


Total N

Learning Goal 1

Obtain an understanding of the Uniform Commercial Code (UCC) as it relates to the sale of goods, including performance and warranty issues, and of the role of the UN Convention on the International Sale of Goods

Exam no. 1 Assignment(s)


Learning Goal 1

Obtain an understanding of the law governing commercial transactions, including the UCC as it relates to negotiable instruments and transactions involving banks



Learning Goal 1

Gain an understanding of the law governing debtor/creditor relations, including the UCC as it relates to secured transactions, and bankruptcy law



Learning Goal 1

Gain an understanding of tort law, including intentional torts, negligence and strict liability, including products liability



Learning Goal 1

Gain an understanding of the law of estates and trusts, including basic estate planning concepts

Exam no. 3 Meets = C or better Marginal = D or C- Does not meet = F

Learning Goal 2

Develop and practice critical thinking skills by analyzing various issues that arise in the context of law and the application of legal rules to various situations



Learning Goal 2

Develop and practice problem solving skills by analyzing fact patterns raising various legal issues and predicting their resolution



MS in Accounting Core: MGA 612, 614, 618, 621, 623, 624, 625 Learning Goal 1: Students will develop advanced technical proficiency and

professional knowledge in the areas of external reporting for U.S. and multinational entities, tax planning and compliance, audit processes and risk assessment, management and assessment of information technology, ethics and corporate governance.

Learning Goal 2: Students will be able to apply critical thinking skills, ethical

standards and relevant accounting principles to unstructured problems.

Learning Goal 3: Students will be able to communicate effectively in diverse

professional accounting settings.


MGA 612 Ann Cohen

Course Skills

Means of

Assessment

Criteria for

students


Number of Students


Number of Students


Total N

Learning Goal 1

Develop a working knowledge of taxation of business entities throughout the business lifecycle

Test 1 Test 2

Learning Goal 2

Develop a stronger understanding of the advantages and disadvantages of the different business forms and the issues facing business owners in choosing a form of business entity.

Business Entity Project

Learning Goal 1

Become familiar with tax incentives for new and growing businesses and their investors.

Business Entity Project


MGA 614 Alex Ampadu

Course Skills

Means of

Assessment

Criteria for

students


Number of Students


Number of Students


Total N

Learning Goal 1

Develop proficiency in analyzing problematic audit issues and better understand how to cope constructively with such scenarios.

An exam at the end of week 3 to evaluate students’ comprehension of the foundation materials for the auditing process.

Learning Goal 2

Increase awareness of key ethical issues that audit practitioners currently face and the practical ways of dealing with such issues.

Student performance on audit case presentations. Exam.

Learning Goal 2

Enhance research and analytical skills in a complex auditing environment.

Students’ involvement in and summary of a practical ethics case. Participation in “partner for a day” discussion.

Learning Goal 3

Work effectively in teams, and enhance presentation skills and debating ability.

Group project, including presentation and debate.


MGA 618 William Kross

Course Skills

Means of

Assessment

Criteria for

students


Number of Students


Number of Students


Total N


Develop skill in interpreting the annual reports of large corporate enterprises.

Exam which requires use of the financial statements of actual companies.


Become familiar with the manner in which accounting controversies have been identified and addressed by the academic accounting research community.

Team project which requires downloading and analyzing data from Compustat.

Learning Goal 3

Enhance communication skills and gain a facility to “think on one’s feet.”

Class participation. I ask students their opinions on issues and to justify answers to assigned cases via “cold calling.”


MGA 621 Jason Wood

Course Skills

Means of

Assessment

Criteria for

students


Number of Students


Number of Students


Total N


Analyze and document the flow of information in a management reporting and/or accounting information system.

Participation in weekly in-class and/or online discussions; and midterm/final examinations. Midterm The student can explain the concept of accounting information system. Final The student can apply the concepts of accounting information system to a business process.

Attended all classes. Participated during each class. Was prepared for each class by reading the material in advance. 80% pass rate for specific exam questions

Learning Goals 1, 2

Understand and apply concepts related to financial and nonfinancial information management issues of enterprise information systems using an ERP as a platform.

ERP assignments across various business areas and cycles. Specifically understand the accounting system controls in the Revenue Cycle and Expenditure Cycle.

80% pass rate for each specific assignment


Obtain project management and delivery skills, and research skills related to applying accounting information system concepts for an ERP system.

Team project researching the automated/application controls within a given business area or cycle related to an ERP; PowerPoint presentation and APA style paper documented in the notes section.

80% identification of correct automated/application controls within the given business area or cycle.


MGA 623 Ann Cohen

Course Skills

Means of

Assessment

Criteria for

students


Number of Students


Number of Students


Total N

Learning Goal 1

Develop a working knowledge of the hierarchy of tax law authoritative guidance.

Quizzes


Develop a competency in use of a computer-based tax research tool.

Individual Research Assignment

Learning Goal 3

Communicate the results of tax research clearly and concisely to practitioners and clients.

Individual research assignment


MGA 624 Kathy O’Donnell

Objective

Students will…

Means of

Assessment



(n = )

Number of Students

Marginally Meeting Criteria (n = )

Number of Students w


(n = )

Total N

(total number of students, total

from preceding 3 columns)

Gain an understanding of the role that research plays in the application of both US and global standards to accounting and auditing issues.

Maps to specific individual research assignments.

Learning Goal 1 Learning Goal 2

Apply critical thinking skills, ethical standards and relevant accounting principles to unstructured problems that involve accounting and auditing research.

Maps to specific questions on Exam.

Learning Goal 3

Demonstrate critical thinking and effective communication skills in a comprehensive research situation from definition of the problem to final analysis of the solution.

Comprehen-sive group research project and presentation.


MGA 625 Arlene Hibschweiler

Course Skills

Means of

Assessment

Criteria for

students


Number of Students


Number of Students


Total N

Learning Goal 1

Gain an understanding of the role of ethics in business.

Individual analyses

Learning Goal 2

Gain an understanding of ethics tests to be used to resolve dilemmas in business, including test content and application

Individual analyses Exam

Learning Goal 2

Gain an in-depth understanding of the consequences of unethical behavior in business, including the effects of unethical actions on organizations and individuals

Presentation

Learning Goal 2

Develop an appreciation of how acting ethically can make good business sense

Presentation

Learning Goal 1

Understand the governance structure of the corporation, how these structures can fail due to unethical behavior, and recent attempts to reform the corporate governance structure.

Exam

Learning Goal 3

Develop a polished and professional presentation explaining an ethical dilemma that occurred in business and its resolution

Presentation

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Learning Goals and Assessment PhD Program in Accounting Learning goals and assessment for the PhD in Accounting are the same as for the PhD program in general. Learning Goal #1: Students will develop the ability to conduct state-of-the-art research in accounting. The student will: (1.1) acquire state-of-the-art knowledge of research concepts (1.2), tools and techniques; and will become an outstanding researcher both through direct training and exposure to cutting-edge research. The student will develop competency in related areas relevant to research in the major field (1.3, 1.5). The student will also develop skills and knowledge outside the major area to become a “well-rounded” scholar (1.4). The student will develop competency in methodological rigor (statistics, economics, econometrics, modeling) relevant to research in his/her field (1.3). Measures Expectations/ Requirements 1.1. Regular attendance at research seminars and workshops. Specific expectations are established by departments as outlined in the next column. Attendance/enrollment in the seminars implies that students will read cutting-edge papers and critically evaluate them. By the end of the sequence of seminars, students will be expected to comprehend and recall information from different areas of research; be able to describe, identify and examine critical research theories; and have knowledge of the major ideas of the field.

Students must participate in six accounting seminar/workshop courses and two finance seminar/workshop courses.

1.2 Performance in research methods courses as measured by grades. By the end of the third year, students should be able to collect, examine, tabulate, and analyze data and be able to develop and prove or disprove hypotheses.

1.2. Students must successfully complete two statistics courses and two research methodology courses by the end of the 3rd year, with grades of B or better.

1.3a. 1st year paper: By the middle of the second year, students should be capable of understanding information, be able to grasp meaning and translate knowledge into new contexts.

All students should prepare an approximately 15-page literature survey on the topic that they wish to start working on for their second year paper.

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Measures Expectations/ Requirements 1.3b. All students must complete their second-year paper.

1.3b. All students must begin a research paper by the beginning of the second year of the Ph.D. Program. The paper is to be evaluated by a committee no later than the end of the third year after the student enters the Ph.D. Program. The committee shall consist of two full-time faculty members selected by the student in consultation with the Ph.D. advisor. At least one committee member must be a member of the graduate faculty. Failure to produce a satisfactory paper as determined by the committee will constitute unsatisfactory performance and will necessitate a review of the student by the Ph.D. Program Committee. Students are also required to present this paper at a departmental seminar.

The research paper will have all of the characteristics of a publishable paper except that the overall quality need not be sufficient to merit publication.

1.3c. Use of analytical modeling/empirical field research in the second-year paper and subsequently in co-authored papers, dissertation etc.

1.3c. The 2nd-year paper committee will examine if students have learned how to use information, use methods, concepts, and theories in new situations and solve problems using required skills or knowledge. The committee will evaluate if the students are able to apply their knowledge, demonstrate and logically outline arguments, carry out experiments and generally engage in discovery activities.

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Measures Expectations/ Requirements 1.4. Broadened study of discipline through completion of courses outside the discipline and in minor areas.

1.4. Students must complete the requirements for a minor area by the end of the 3rd year. They must also take 3 credits in another area within the School of Management.

1.5. Successful completion of comprehensive exam.

1.5. Students are expected to pass the comprehensive exam by the beginning of the 4th year.

1.6. Successful completion of research apprenticeship experience. Students are expected to be capable of seeing patterns, organizing parts, and identifying components.

1.6. Students may develop research experience through independent study or supervised research with faculty.

1.7. Successful completion of a doctoral dissertation of high quality.

1.7. The dissertation must be of high quality as evaluated by the dissertation committee. The thesis must be defended orally. The expectation is that dissertation will lead to at least one publication in a leading journal. The defense must give evidence that the student is able to use both analytical modeling and empirical field research. Students must be able to compare and discriminate between ideas; assess the value of theories; make choices based on reasoned argument; verify the value of evidence; and recognize subjectivity.

1.8. Placement of the student in a position at a research institution, preferably a university.

1.8. Students are expected to be placed at schools that are Carnegie-designated “Doctoral/Research Universities—Extensive.” Preferred placements will be at AAU universities.

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Learning Goal 2: Students will gain an understanding of the relevance of that research to the world of management practice and its impact on the larger society. The student will appreciate the managerial relevance of his/her field of study. The student will develop the ability to solve business problems. Measures Expectations/Requirements 2.1. Successful completion of UB Course work with satisfactory grades.

2.1. Students must complete thirty-three (33) credits, with at least a B in all courses. These consist of basic research-oriented core courses and some non-core courses of the type normally taken by MBA students. They must meet a 3.25 average minimum requirement. The combination of the core and non-core courses gives a more general view of management education and how their specialty fits into the greater whole.

2.2. Regular participation in advanced seminars offered in the students’ major field.

2.2. Students must earn at least a B grade in all Ph.D. seminars.

2.3. Successful completion of a comprehensive exam in the major field and related fields. Each department has different field requirements as noted in the next column. By the end of the third year, student should have mastery of the subject matter in terms of a broad overview of research in his or her field.

2.3. Complete the comprehensive exam by the beginning of the 4th year. Must earn at least a B in master’s-level seminars in Financial and Managerial Accounting.

2.4. Presentations in conferences and seminars. Students must be able to make presentations on original papers in front of a critical audience.

2.4. Must present the 2nd year paper in a seminar before the end of 3rd year. Must be approved by the 2nd year paper committee.

2.5. Completion of a doctoral dissertation that is relevant to management practice and research.

2.5 Dissertation must be topical and defended successfully, demonstrating mastery of a specific topic and the ability to design, execute and craft arguments for a contribution to their field. The documentation submitted by the student to the Ph.D. Program Office on successful completion of the dissertation requirement should include a 1-2 page statement, approved by the faculty adviser, highlighting how the problem(s) investigated in the dissertation is/are relevant to the world of management practice and/or to the larger society.

29

Learning goal 3: Students will develop the skills necessary to impart knowledge through teaching. The student will acquire state-of-the-art teaching skills through mentoring and teaching experience. The student will develop the ability to communicate ideas effectively. Measures Expectations/ Requirements 3.1. Participation in teaching mentoring process detailed in the Ph.D. Handbook.

3.1. Students participate in some teaching mentoring activities before the end of the 4th year.

3.2. Completion of the Teaching Assistant Workshop offered by the University.

3.2. Students must complete at least one of these workshops before the end of the 4th year.

3.3. Courses taught with full responsibility and student evaluations (CATS) in those courses.

3.3. Students must teach at least one class before graduating, and student assessment of instructor effectiveness (CATS line item #9) must be >3.0. CATS line items #20, #21, #22 dealing with the ability to communicate, must also be >3.0.

3.4. Other measures of teaching proficiency and course delivery.

3.4 Students must create a good syllabus, exams, and other teaching materials. (CATS line items #5, #6, #7, #29 must be >3.0.)

3.5. SPEAK test and ESL courses and tutorials (for international students).

3.5 Students must satisfactorily complete ESL 512 if SPEAK test score is not >50.

3.6. Evaluation of presentations in seminars and workshops and of RA assignments.

3.6. Performance must be at least “satisfactory” as determined by seminar instructor, workshop coordinator or research supervisor.

30

Learning Goal 1: Students will develop proficiency in these skill areas: (a) recording, analyzing and interpreting information for external

and internal use, (b) risk assessment, systems development and evaluation to ensure information integrity, (c) use of technology in accounting settings, (d) tax policy, strategy, and compliance, and (e) international reporting and related roles and responsibilities of accountants

Learning Goal 2: Students will be able to apply critical thinking skills, ethical

standards and relevant accounting principles to unstructured problems.

31

Learning Goal 3: Students will be able to communicate effectively in professional

accounting settings.

appendix 4 learning goals and assessment€¦ · appendix 4 learning goals and assessment this...

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