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APPENDIX C: PROGRAM REVIEW FOR ESTABLISHED PROGRAMS

Kaua`i Community CollegePROGRAM REVIEW Instructional Programs

Program/Unit Name: Accounting/ Business Education

Report Prepared/Edited by: Albert Spencer Other Review Participants:Rae Nisikawa \Bonnie Honma Reviewed by Dean:

Dean’s Signature: Date:

Date submitted to Program Review Committee:

Overview:

The Program Review process is the Evaluation (or Assessment) part of the Program Management cycle (i.e. Planning, including Organization; Implementation, including Coordination & Staffing; and Evaluation, including Control). The Full Program Review forces one to experiment with this process; and to focus on the following college goals: access, learning & teaching, workforce development, personal development, community development, & diversity. Always conscious of the student and business customers, this Accounting Full Program Review is a retrospective reflection on past activities which identifies & Analyzes successes & failures of Methods used to meet the above listed Criteria and recommends Program Action Plans & Program Research Data Needed to secure progress.

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PROGRAM DESCRIPTION

The Accounting curriculum carried over to Kauai Community College from Kauai Technical School.

The Accounting (ACC) program offers the following two academic credentials: Certificate of Achievement in Accounting, & Associate of Applied Science in Accounting

In the early 1990’s, all Accounting courses were re-numbered at the 100-or-above level to reflect their academic rigor. This renumbering facilitated the development of a career ladder with UH West Oahu and increased the number of courses articulated with other four-year colleges and universities.

The Accounting program enrollment has fluctuated over the years depending on local employment levels and changing demographics. The faculty with the help of lecturers has expanded and contracted the number of course offerings based on student demand. Currently the number of course offerings has been reduced because of low enrollment but all courses are offered at least once a year to ensure that students will graduate on time.

Professional organizations

The Accounting program is consistent with the College mission in that it: provides quality education in Accounting, which will prepare students for a career in industry and government starting at the entry level. It will also create a foundation that will permit and encourage life long learning. The program has received financial (scholarships) and other support from both the Hawaii Society of CPA’s and the Hawaii Association of Public Accountants.

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PROGRAM GOALS

College Goals Program GoalsAccess: To Provide open access to

educational excellence for a diverse student population.

1.1 Outreach: partner with Professional organizations to recruit in the High Schools

1.2 Enrollment: To improve Accounting major retention by continuing to use the instructor-as counselor. Coordinate student nights with Professional organizations.

1.3. Placement & Scheduling: Continually monitor student needs for class

times. This is accomplished by talking directly with students and working with counselors.

1.4. Support Services: To promote the availability and pursuit of Financial Aid (including Accounting scholarships), and to enhance liaison with Student Services

Learning and Teaching: To promote excellence in learning and in teaching for transfer, career/technical, remedial/developmental education and lifelong learning.

2.1. Articulation: To ensure quality, relevancy, and currency of Accounting curriculum to meet the needs of a diverse student population, and community through continual articulation with the Colleges and Universities in the State of Hawaii. Continue to support and promote the annual system wide accounting meeting

2.2 Curriculum: To improve the Accounting curriculum by both formal & constant Program Review, reviewing AICPA and other professional organizations recommendations on education. Coordinate and work with advisory, focus and student groups in the local community that use Kauai Community College resources.

2.3 Facilities: To improve the quality of courses and increase Accounting Major enrollment by insuring that the facilities provide a professional atmosphere that would be encountered in the work place.

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Workforce Development: To provide a trained workforce by offering programs that prepare students for both employment and future career development.

3.1. Articulation: To align programs with Accounting Profession requirements through advisory committees, external organizations (HSCPA and HAPA), and/or internal coordinating groups input. Attend the annual University of Hawaii system wide conference of accounting instructors to work for a seamless system for the students.

3.2. Certification/Licensure/Job Placement/Transfer: To improve rates of Accounting type, job placement, and/or transfer to appropriate Accounting baccalaureate programs through continued program accreditation and/or alignment of Accounting curriculum with external standards.

Personal Development: To provide life-long learning opportunities in the areas of personal and professional development.

To improve success and employability of Accounting Majors by including students in faculty professional development opportunities on Kauai in conjunction with the Accounting Professional organizations. To work with the professional organizations to bring more professional development opportunities to Kauai. (need to have this as part of the program faculty workload the coordination of these classes.

Community Development: To contribute to community development and enrichment through campus leadership and collaboration.

To provide credit and non-credit course leadership through active participation and collaboration with professional organizations, community groups, and other educational institutions (i.e. high schools, community colleges, and four-year colleges).

Diversity: To foster global understanding and appreciation for diversity.

To foster an appreciation for diversity through student co-curricular programs and cooperative learning activities including international students.

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Central Functions/Services

The Accounting Program credentials prepare recipients for the following levels of career entry:

a) Certificate of Achievement: Entry level b) Associate in Applied Science Degree: potential-ready at the first line supervisory level.

Along with generic courses in Management, Accounting, Law, & Sales & Marketing, the below-listed six Program courses form the business core for Accounting majors:

1) Accounting 124: Principles of Accounting I, Parts 1 & 22) Accounting 125: Principles of Accounting II3) Accounting 126: Principles of Accounting III4) Accounting 128: Practical Accounting Applications5) Accounting 132: Payroll and Hawai`i General Excise Taxes6) Accounting 134: Income Tax Preparation7) Accounting 201: Introduction to Financial Accounting8) Accounting 202: Introduction to Managerial Accounting

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Accounting Full Program Review

Table of Contents

Topics Page Number

Access1.1 Outreach1.1.1 Marketing & Recruitment ...................................................................................................81.2 Enrollment1.2.1 Retention ......................................................................................................91.3 Placement & Scheduling....................................................................................................101.3.1 Placement Test, Pre-Co-requisites.....................................................................................101.3.2 Scheduling Method ....................................................................................................111.3.3 Scheduling-Special Populations.........................................................................................121.3.4 Survey of Employers ....................................................................................................131.4 Support Services for Access..............................................................................................141.4.1 Access Service Collaboration............................................................................................142. Learning & Teaching2.1 Articulation & Collaboration2.1.1 Communication with High Schools & Transfer Institutions.............................................152.1.2 Collaboration-Other Program Units...................................................................................162.2 Curriculum2.2.1 Review-Currency & Relevancy to Needs..........................................................................172.2.2 Instructional Methodologies..............................................................................................182.2.3 Consistent Application of Academic Standards................................................................192.2.4 Learning Needs-Under-Performing Students....................................................................202.2.5 Assessments ....................................................................................................212.2.6 Distance Learning ....................................................................................................212.3 Remedial/Developmental Education2.3.1 Academic Remediation ....................................................................................................222.4 Student Learning Outcome (SLO’s)2.4.1 Assessment-Campus Goals................................................................................................222.4.2 Program SLO’s ....................................................................................................232.5 Academic Support2.5.1 Use – Auxiliary Services...................................................................................................242.5.3 Tutoring, Mentoring, Counseling Services........................................................................242.6 Faculty & Staff2.6.1 Faculty/Staff – Strengths & Weaknesses...........................................................................252.7 Facilities2.7.1 Program Facilities ........................................................................................................

252.7.2 Currency – Equipment & Technology...............................................................................262.8 Financial Resources2.8.1 Entrepreneurial Opportunities or Alternative Funding Sources........................................26

3. Work Force Development3.1 Program Articulation with Workforce Needs3.1.1 Identification – Workforce Trends.....................................................................................273.1.2 Course Selection – Community & Workforce Relevancy.................................................283.1.3 Assessment – Student & Employer Satisfaction................................................................28

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3.1.4 Course Completion & Job Preparation..............................................................................293.1.5 Student Career/Occupational Outcomes............................................................................293.1.6 Program Advisory Board Committee................................................................................303.2 Certification/Licensure, ,Job Placement, Transfer3.2.1 Graduate Licensure/Certification Percentage....................................................................303.2.2 Job Placemen – Field of Study...........................................................................................303.2.3 Graduate Transfer Percentage............................................................................................31

4. Personal Development4.1 Faculty & Staff Development4.1.1 Faculty & Staff – Maintenance of Expertise......................................................................314.1.2 Professional Development Plan.........................................................................................314.2 Student Development4.2.1 Student Personal Enrichment – Co-Curricular Activities..................................................324.2.2 Non-Traditional Approaches to Education........................................................................32

5. Community Development5.1 Leadership5.1.1 Faculty & Staff Community Activities..............................................................................325.2 Collaboration5.2.1 Communication, Partnerships, Cooperation – High Schools,

Community Colleges, 4-year Institutions, & Community.................................................336. Diversity6.1 Diversity6.1.1 Program Support – Diversity & Cultural Awareness........................................................336.2 International Education6.2.1 Academic Relationships Beyond Kauai, Hawaii, the U.S.................................................337. Accounting Program Health Indicators 2005....................................................................348. Accounting Graduate Focus Group...................................................................................379. Employer Focus Group meeting........................................................................................39

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Justification of Program Review Report-Writing Format

During the launch stage of the Campus Program Review initiative, the Institutional Researcher met with the Business Education Division, of which this Program is a part. Among other agenda, items, she mentioned that most colleges use the following institutional research model:

1. Methods2. Data3. Analysis4. Action Plans

Before the Accounting Program review was started the Institutional researcher returned to the mainland and the process started without the benefit of an Institutional researcher. With an institutional researcher hired the end of January the program will work with that person during the final stages.

PROGRAM REVIEW CRITERIA QUESTIONS, BY GOAL Answer the following criteria questions using descriptive data, internal program data,

program level-data and college-level data when appropriate. A program-level data set of common indicators will be provided by the Office of Institutional Research

When answering criteria questions, analyze/interpret the data (what does it mean and what are the future implications?)

It is recommended that programs consult the Office of Institutional Research for further assistance and/or additional data available related to the program.

1. Access: To provide open access to educational excellence for a diverse student population.

1.1 Outreach1.1.1 Comment on your program's marketing and recruitment efforts. How do students

and the community at large learn about the program? (e.g. print publications, electronic publications, community activities...). Are the results of your efforts satisfactory? What improvements will you make in this area in the next 2 years?

Methods: Marketing & Recruitment Channels

a. Use established College (i.e. Catalogue, Schedule of Courses, College Fairs) & Division (i.e. Intermediate schools visits, Website) means of communication.

b. Conduct Industry-convenient credit and non-credit courses.c. Advertise in the local newspapers and radio stations using the free public service

announcement.d. Incorporate guest speakers in accounting courses every semester.e. Conduct annual Accounting Advisory Committee Meeting.f. Conduct regular e-mail, telephone, & meeting communication with individual

Accounting Advisory group members and requested feedback.

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Methods: Marketing & Recruitment Research

1. Survey Accounting majors & recent graduates for recommendations.2. Survey representative Accounting sources that hirer our students.3. Survey Accounting Focus Group

Program Action Plans (Improvements in the next 2 years)

1. Contact local High schools and professional organizations (AICPA, HSCPA, & HAPA)2. Keep campus web site current.3. Develop regular liaison with interested Kapaa High School, Kauai High School, and

Waimea High School Counselors and faculty.e) Develop job placement coordination for Accounting Students. This would accept

resumes from KCC Accounting graduates and provide a place for former students and prospective employers to link. In the process we could keep track of our graduates.

Institutional Research Data Needed

1. Enrollment in Accounting Course/Program by High School/Year Graduated2. List of Accounting Majors/Semester

Program Research Data Needed

1. Annual Accounting Major/Graduate Survey2. Employer Focus Group Survey every two years

1.2 Enrollment1.2.1 Comment on your program's retention efforts over the past 2 years. How have

these efforts affected enrollment and graduation rates? Indicate program plans as a result of the analysis. Identify institutional research data needed to effectively plan student retention strategies.

Methods

1. Coordinated with the Hawaii Society of CPA’s a fall semester student night. The students get to meet with members in industry to explore and discover the challenges and opportunities in the profession.

2. Refer students with test-taking & reading comprehension challenges to the Learning Center for private tutoring.

3. Counsel current-semester students re: Accounting courses recommended for next semester.

4. Use Peer Assistant in qualifying courses (Accounting 124 since 2002). NOTE: I have not kept data re: the Retention rates of any of the above-mentioned students. Therefore, I cannot gauge the effectiveness of these methods. Intuitively I know these programs work but at this time I lack any formal data.

5. In coordination with the Business Education Division the Accounting program has a four-year proposed course schedule to help students plan their course selection and assure that they will graduate on time.

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Program Action Plans

a) Interview all students in Accounting 124 to determine their goals and objectives. Identify potential accounting majors and assign to one of the accounting faculty.

b) Submit a 2-year course-scheduling plan to facilitate student buy-in to a sequenced program of courses.

d) Conduct Current Student & Recent Graduate surveys to identify retention problems & recommendations.

e) Monitor for success of retention efforts.f) Try to expand the student night to twice a year.


1. Semester to Semester Retention2. Freshman to Sophomore Retention3. Entry to Graduate Retention4. Freshman to Graduate Retention

NOTE: Some of this data may already be available.


1. Additional majors as a result of interviews. 2. Retention of students assign to an Accounting Faculty member.3. Data on students referred to LRC

1.3 Placement and Scheduling

1.3.1 Is enrollment in any required program course dependent upon student performance on assessment/placement tests or prerequisites/co-requisites? Have results of these assessment/placement tests or prerequisites/co-requisites been demonstrated to be related to student success in the program. What strategies will your program use to improve the effectiveness of placement testing practices.

Methods

1. Placement into English 22 or higher and into Business Math 189 is required.

Data

a. Fall 2003 Compass Pre Algebra, Reading, & Writing Means by Majors: Comparison of Accounting with Liberal Arts , Unclassified, Hotel Operations, & FSER Test-takers

Program Pre Algebra Reading Writing N Means N Means N MeansACC 38 57.1 38 74.8 38 59.5LBRT 456 54.9 436 77.2 439 61.3UNCL 32 57.7 32 80 30 60.3HOPE 38 44.8 37 68.5 37 52.7FSER 3 51.7 3 70.7 3 53

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Analysis

1) The students entering the Accounting program are as well prepared those entering the Liberal Arts Program.


a) Continue to require the following placement test scores for program entry: ENG 22 placement or higher and placement into Business 189 (Business Math)

b) Monitor Retention & Placement rates.c) Find ways to improve reading comprehension


1. PHI Placement


1. Justification of placement into English 22 and the Bus 189 as a pre-requisite2. Relationship of required minimum placement test scores to retention rates.

1.3.2 Does the current scheduling method adequately support access and completion needs of students? Describe your scheduling method. What other data and/or approaches would help in improving the course scheduling procedure?

1. Develop 2-year Accounting Course Scheduling Plan, effective Fall 2006, in concert with Business Education Division (B.E.D.) colleagues.

NOTE: The ultimate scheduling question was: “Will Accounting Majors be able to complete the required curriculum if subject course is scheduled at this time, on these days?”

2. Interview Kaua`i Community College Program Coordinators, who either require Accounting courses or provide Accounting-required courses, to facilitate scheduling of all affected students.

Analysis

1) Data needs to be gathered to determine if there is a better scheduling of classes that will increase majors and result in a higher graduation rate on time.

NOTE: Whereas all Accounting courses were scheduled every semester, Many of the accounting courses are scheduled only once a year to lower enrollment.

2) Data shows that there has been steady a declining number of both student Majors & Graduates during the period Fall 1998 thru Fall 2004. This trend had been a national phenomenon as well but has recently turned around according to the AICPA the ENRON fiasco has actually stimulated a greater interest in Accounting as a Major. Scheduling may have contributed as students have increased demands on their time and find it hard to attend school.

3) The part that scheduling plays in Enrollment Trends should be defined & monitored

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a) Conduct Accounting Major & Graduate Surveys re: Course scheduling annually.b) Use the Case Management approach to identify/solve scheduling problems.c) Look for new ways to deliver courses to meet the student’s time constraints.

Institutional Research Data

1. Annual Kaua`i Community College Grade Distribution Review2. Annual PHI Student Retention Rates3. Annual PHI Number of Students Who Graduate


1. Enrollment Trends as a reflection of Course Scheduling Strategies.

1.3.3 Does your schedule meet the needs of special populations (Running Start, Early Admits, Workforce)?

Methods

1. Accounting 201, 202 and 124 have been offered at times when running start and early admit students can attend. Other classes are offered at 8 am so members in the work force can attend and then go to work. While others are offered during the lunch hour so members in the workforce can attend during an extended lunch hour.

Data

a. There has been 2 early admits and 1 running start student. The early admits after graduation from High School enrolled in four-year schools (UH Manoa & UNLV) and the running start student is currently enrolled.

b. All of these students were “A” students.

Analysis:

1) The Running Start program is meant for high school students who qualify for listed courses, which offer both high school & college credit.

2) The Early Admit program is for vocational &/or academically gifted junior and senior students who take courses for post-secondary credit only. Early Admit and Running Start may be a viable source of Accounting students if college courses were scheduled to coincide with High School schedules

3) The State Workforce Development (WD) program offers fast-track skills to the unemployed to make them more marketable to industry. The college could try to schedule classes so that individuals could get a degree in eighteen months.

4) OCET offers short-term non-credit accounting classes.

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a) Develop/present non-credit courses on Kauai.b) Work with HSCPA, HAPA and the State Department of Taxation to bring non-credit

CPE (continuing professional education) classes for those in the various fields of Accounting to Kauai

c) Examine creation/delivery of hybrid courses, which could be campus, community, and/or HITS-based.

D) Work with the Student Services and High school counselors to develop times that would work for the running start and early admit classes.


1. Monitor Early Admit & State Workforce Development student enrollment in Accounting courses.

1.3.4 Have you surveyed employers and scheduled according to their needs?

Methods

1. Survey the Accounting Focus Group using meetings-of-the-whole, individual meetings. (sees attached page 37)

2. Survey Accounting advisory group.

Analysis

1) Students work many different job schedules. Morning class offerings fit most students along with lunch hour classes. In the past attempts were made to offer classes in the evening but the number of students that attended evening classes left the classes low enrolled.


1) The Accounting program started sponsoring a fall student night in 2004, starting in April of 2006 the program will institute a spring and fall student night. During these meetings the scheduling of classes will be discussed with employers and students.

2) Continue to be receptive of different scheduling alternative for students. Try to fit classes in to a four day class schedule to permit students to have an extra day off to work.


1. Accounting Focus Group, Advisory Committee & Major/Graduate Surveys alternating yearly.

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1.4 Support Services for Access

1.4.1 Comment on your program's level of collaboration with access services such as advising, admissions, registration, financial aid, and business office support services. How could this be enhanced?

Methods

1. Advisinga. Communicate strategies for stimulating additional enrollment in possible low-enrolled

courses every semester.b. Work with Counselors to minimize controllable student course withdrawal by referring

the names of students who are missing classes.c. Coordinate student exceptions to pre-requisite and other curriculum requirements. 2. Admissions

a) Communicate with prospective students interested in the Accounting program.

3. Registration a) Regularly check for status of enrollment, student contact data, & final grades receipt.

4. Financial Aidsa) Announce the various sources for accounting scholarships and some of the actual

scholarships. .b) Respond to requests for information on Financial Aids students

Analysis

1) While many students have received scholarships over the years there is no data on how many or how much students have received and if it has resulted in improved retention and an increase in majors.


1. Keep records of students that have received advising and track the outcomes of advising.2. Track students that have received accounting scholarships and their outcomes.


1. Scholarship tracking2. Advising tracking


1. Possibly low-enrolled courses, which are not cancelled. 2. Learning and Teaching: To promote excellence in learning and in teaching for transfer,

career/technical education, remedial/developmental education and life-long learning.

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2.1 Articulation (between KCC & others) and Collaboration (w/in KCC)

2.1.1 What has the program done to ensure that it is in communication with high schools and transfer institutions regarding articulation issues and/or problems? Describe successes and challenges and near-term plans for improvement.

Methods

1. Maintain articulation agreements with University of Hawaii-Manoa, Hilo & West Oahu, Hawaii Pacific University

2. Meet with Kauai high school counterparts, initially on a District basis, and more recently at a Career Technical Education Conference, to discuss articulation possibilities and problems.

3. Meet with University of Hawaii System faculty annually to discuss course competencies

Analysis

1) Favorable Outcomesa. The articulation effort with each of the above-referenced Universities was successful. It has resulted in creating more options for Kauai Community College students

2) Challenge to keep articulation agreements in place and current.

NOTE: Records have not been kept.


a) To see if Articulation agreements can be expanded and look for other opportunities

b) Pursue further Kauai high school articulation by encouraging the organizing outreach efforts to Kauai's High Schools


1. Monitor Accounting Graduate transfer to 4-year institutions.

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2.1.2 Comment on collaborative efforts with other program units. Assess successes and challenges and plans for future collaboration.

Methods

1. Collaborate with other units in the Business Education Division to look for common needs and opportunitiesCoordinate B.E.D. Program Advisory Committee meeting agendas to address both common Division & individual Program issues.

2. Conduct meetings with Program Coordinators representing courses, which are required for Accounting majors, or majors who require Accounting courses, to create workable 2-year Schedule of Courses.

Analysis

a) The articulation efforts for the Accounting program also resulted in articulation agreement that strengthened the OAT and HOST programs.

b) The last two Program Advisory meetings have been conducted primarily on a Division level. This guaranteed multi-discipline input re: subjects that affected both the Division and the Program.

c) Recent efforts of the B.E.D. to develop and/or contribute to campus events on a partnership basis have brought the Programs together (BTech and Nursing with the MOAT) program.

d) The 2-year Accounting Course Scheduling Plan will make it easier for Majors to complete the AAS curriculum in 4-semesters.


a) Work with Business Technology program to create a Business skills degree.


1. Success rate of 2-year Accounting Course Scheduling Plan2. Program Coordinator Survey every other year.

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2.2 Curriculum

2.2.1 How is program curriculum reviewed for currency and relevancy to institutional, community, and student needs? Include recent deletions, additions and revisions. What are your upcoming plans in this area?

Additions/Deletions/Revisions in Response to Industry Recommendations

1. Extensive use of the Accounting Advisory Committee, which consists of members in Public Practice and Industry.

2. Discussion with Accounting Faculty from other campuses at the annual system wide conference.

3. Professional Journals and Organizations.

Currency/Relevancy to Institutional needs

1. The Accounting PCC, which involves counterparts from the other Community Colleges in the University system, meets formally & informally at least once a year to address the subject of course currency, relevancy, and transferability.

2. There is a System-wide Accounting conference every May where the competencies for success in 300 and above accounting class is discussed along with expectations of the 100 and 200 level classes.

Currency/Relevancy to Students needs

While it is felt that the program is current and meets student needs feed back from graduate focus groups is constantly needed

State/National/International Trends

There is a shortage of trained accounting professionals both State and Nationally.


a) The Accounting Focus Group has recommended specific accounting software and the need to dress professionally

b) A continuing professional education for faculty would ensure program relevancy & currency.



a) Annual Questionnaire/Survey of Industry, Kauai Community College, & Accounting Majors re: curriculum currency & relevancy, including request for deletions, additions, & revisions.

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2.2.2 Are instructional methodologies appropriate for program content? Explain. Do instructional methodologies utilize available, current technology? Explain. Indicate recently implemented innovations in instructional methodology or use of technology as well as changes your program is considering within the next two years?

Methods

AccountingCourse Methodology

Appropriateness Technology

124 Collaborative learning Social interaction

Present Solutions

Demonstrates correct procedures

Use of Elmo

125 Collaborative learning Social interaction 126 Collaborative learning Social interaction

128 Computer based accounting

Teaches current accounting software

Computers

132 Have students identify current legal issues

Students learn current payroll and Human relations laws and regulations.

Search internet

134 Discuss a possible tax deduction or credit

Students learn current tax laws and regulations.

Search internet and IRS pubs

Prepare Tax returns

Students are preparing current tax returns

Turbo Tax the most commonly used software

201/202 Quizzes/study guides assignments

Students practice what they are studying

WEBCT and publisher internet site

Analysis

1. Industry input recommended the use of QuickBooks and TurboTax Software, which the program has adopted.

2. Technology-based instruction is integrated throughout the curriculum.

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a) Partner with professional organizations to bring tax and accounting professional development courses to campus and allow students to attend space available

b) Experiment with new technology to enhance delivery of courses. This can be done by use of publisher’s online supplements.

c) Make the Income tax preparation class and service learning class by doing more tax returns for Kauai Community College Students


1. Industry survey re: methodology every other year.2. Annual Student survey re: methodology.

2.2.3 What steps are taken to develop and ensure consistent application of academic standards? (e.g. grading standards, course objectives...etc). Comment on plans you have to improve this process.

Methods 1. Detailed course outline including but not limited to: Grading Criteria, Course

Objectives/Competencies, Curriculum Comments, & General Education/Relation to Other Courses.

Analysis

1) The Course Objective/Competencies section is intended to answer the question: Upon completion of this course what should students be able to do?

2) The General Education Relation to Other Courses section is simply a matrix of College-wide Liberal Arts courses, which are satisfied by a course. Selection of standards lacks a scientific base.

3) Maintain membership in the AICPA (American Institute of CPA’s) Members in Education Division to be current with national themes that run through the Heart of every Accounting Program and are envisioned as both technical and personal skills needed for success in the Profession.

4) Exams are both objective (multiple choice fill and in the blank) and performance based in which the students perform specific tasks or write essays about Generally Accepted Accounting Principles or the laws, ethics and regulations that guide the profession.


a) Convert to Program, Course, & Student Learning Outcomes, & to Assessment Program methods to maximize communication & accountability.

b) Establish relevant criteria for the selection of General Education standards which are met by a course.

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2.2.4 Comment on how your program addresses the learning needs of under-performing students. Are there strategies you are considering to strengthen this process? If so, describe them. Are there other programs and services currently not available that would help in this area?

Methods

1. Use Peer Assistant in every qualifying Accounting course2. Encourage Accounting Majors to form study groups3. Send needy students to Learning Center for test-taking & reading comprehension

enhancement, & private tutoring.

Analysis

1) Ensure that referred students take advantage of targeted Learning Center services, & use lessons during & succeed in course.

2) Although the Peer Assistant Program is procedurally evaluated, little has been learned that can be used to improve Passer rates. The program has helped to form study groups

3) The Instructors are proactive in getting the students involved in class activities


Improvement Strategies

a) Continue to require minimum English placement entry scores.b) Use Case Management to identify & monitor students.c) Encourage the students to seek help from other students and either of the Accounting

instructors.

Other Programs

Establish Support Groups made up of continuing students and former graduates.


1. Peer Assistant Program Success Rates2. Case Management Success Rates3. Graduate Rates (i.e. Pre & post Minimum Test Scores)

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2.2.5 What assessments are being used to determine if current-teaching methods used in the program are adequately meeting student needs. How are the results of these assessments currently being used?

Methods

1. Conduct “Recent Accounting Graduate & Current Major Survey” and competency-based exams are given after each chapter.

Analysis

1. The focus groups were conducted in February 2006 and the results have not been analyzed.


1. Continue to conduct Accounting graduate focus groups2. The instructors evaluate the students after each exam to determine changes that may need

to be made in future offerings

2.2.6 DL: What distance learning options are available in your program. How is your program responding to student needs by using distance learning? Do you have a timeline?

Methods

1. Many of the Accounting and support courses are being offered on line, cable and HITS. 2. Webct is currently used to supplement several of the Accounting courses. The publishers

have quizzes on line and other helpful tools. 3. There is no current time line.

Data The spring semester catalog lists all of the classes available by distance.

Analysis

When the student are asked about the online help offered by the publishers only a small percentage has taken advantage of this help. The students having the need to work and a variety so of work schedules necessitates that the Accounting Program continue to look at alternative ways of offering classes including the adjust of class times to the offering of distance classes.


Monitor the distance class offerings and use them to supplement the in class offerings. Look for ways to encourage the students to use the online assistance from the publishers

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2.3 Remedial/Developmental Education

2.3.1 How has your program addressed academic remediation for students? Has this been effective? What proposals for change in this area does your program have?

Methods

1. In addition to using the Peer Assistant Program, & referring identified students to the Learning Center for private tutoring &/or Assessment Learning Practices & Skills workshops, as previously mentioned:

2. The Learning Center’s programs promote learning attitudes, methodologies, and strategies to help students’ personal growth and academic success. The Learning Center’s Think/Write lab provides writing services to students.

3. Students are required to be at the English 22 or higher level upon entry into the accounting classes.

Analysis

The Peer Assistant program has helped. The filling of the peer assistant positions is not accomplished every semester so it has been hit and miss. Reading comprehension is very important in accounting and the English 22 requirement it is felt has help reduce failure by under prepared students.


The Accounting program needs to work more with the peer assistance program to ensure that the positions are filled. To address academically under prepared students, the Business Education Division is contemplating the idea of a pre-business program to better prepare students for entry and success in the business education program. The formation of successful learning habits, improvement of math, English, and critical thinking competencies in students are to be emphasized.


English 22 requirement and impact on reduction in failure rate.

2.4 Student Learning Outcomes (SLOs)

2.4.1 How does your program encourage and assess student growth in areas such as: communication, cognition, information competency, social interaction, and personal development and responsibility? What are the results of the assessment and what plans do you have to improve SLO's in these areas?

Methods

1. The Accounting has a long-standing use of collaborative learning, individuals forming cohorts working together on Accounting problems and planning their careers. Accounting is a discipline that is continually building on what you have learned in prior

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courses or chapters. The students working together learn to recognize the similarities between what they studying now and what they have learned in the past.

2. Students are evaluated on their completed projects, their interaction with others and the successful completion of their projects.


The Accounting program is working on revising and developing SLO’s that are easier to access. Working with Ruth Stielh has helped the faculty get a better grasp of the development of SLO’s that are concise and accessible.

2.4.2 List the student learning outcomes that you have identified for the program. What is the minimal level of performance that you expect program completers to accomplish? How are student-learning outcomes monitored and evaluated?

MethodsThe table below identifies the student learning outcomes for the Accounting program .

Accounting SLOs

Accounting SLOsConvey financial information clearly and appropriately to the audience and purpose.

Organize, analyze, interpret, and present timely and accurate financial information.Apply accounting principles and techniques as needed. Use standard and emerging technologies to perform basic office functions and to improve quality and productivity.Maintain professional and personal development.Demonstrate work attitude, behavior, and appearance that contribute to continued employability.

Use critical thinking skills that reflect legal and ethical standards and values of the accounting profession.


The Accounting program will review the SLO's annually in consultation with the Accounting Advisory Committee, Student input and other Business Education Division members

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2.5 Academic Support

2.5.1 Comment on program use of auxiliary resources- e.g. library, instructional media, laboratory resources, computer assets. How can you improve utilization of these resources?

Methods

The Library provides access to the entire University of Hawaii System the students can search on line and request materials from any campus. We have LCD projectors in all of the classrooms with an Elmo connected. We do not have a computer in each classroom so that necessitates bringing a laptop computer into the room. Business Room 104 is laid out with tables and calculators, which gives the students room to open up their work papers.


1. The program needs to upgrade the facilities in room 104 for instructional purposes.2. Acquire an additional computer, printer and software for the Income tax preparation

class to be able to increase the service base learning for that class.3. Continue to upgrade the software for the computerized accounting class.

2.5.3 What tutoring, mentoring, and/or counseling services are available to support students in your program? Comment on ways that your program can work with these groups to improve service to students.

Methods

1. In addition to using the Peer Assistant Program, & referring identified students to the Learning Center for private tutoring &/or Assessment Learning Practices & Skills workshops, as previously mentioned:

2. The Learning Center’s programs promote learning attitudes, methodologies, and strategies to help students’ personal growth and academic success. The Learning Center’s Think/Write lab provides writing services to students.

3. Students are required to be at the English 22 or higher level upon entry into the accounting classes.


To continue to identify those students that need assistance and provide guidance on how to get help. Some of the resources are Faculty, the Learning Center, Counselors, other students, and other appropriate agencies. The faculty has to be careful not to over step the limits, as they are not trained in many areas that the students may need assistance

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2.6 Faculty and Staff

2.6.1 Describe strengths and weaknesses of faculty/staff appropriate to the program's current status or future development. Comment on the adequacy of faculty to meet program outcomes. Indicate any immediate and projected future staffing needs.

1. The Accounting faculty have baccalaureate degrees in accounting and several years of work experience in CPA firms. One of the instructors is a licensed CPA, with a permit to practice within the State of Hawai`i, the other meets the requirements to sit for the CPA licensing exam. They are members of professional accounting organizations and regularly attend workshops and conferences to maintain the currency in their profession.

2. The enrollment in the accounting program has been on the decline since 1998 (86 majors in fall 1998 to 53 majors in fall 2003, a 38% decline, see accounting PHI); the accounting program currently has the resources grow back to its 1998 enrollment level. The only staffing need for the accounting program is the possible retirement of the accounting faculty. The faculty members have been teaching at Kaua`i Community College for over 20 years; the possibility exists that they will be retiring within the next three to seven years.

2.7 Facilities2.7.1 Comment on facilities that the program uses, their current adequacy and any

immediate needs.

Methods

The classroom space and layout is ideal for Accounting classes the tables provide the space for the students t spread out their work the calculators by each station provide an office like feel.

Data

The Accounting advisory committee has comment on the nice lay out of the workspace for the students. They would like the program to have newer computers with upgraded software, but is understanding of the budget limitations.


Continue to monitor the currency of the technology used in the Accounting program and those areas that are in need push to have them upgraded.

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2.7.2 Comment on the currency of equipment and technology for the program. Indicate immediate needs.

Methods

The division is lacking is an instructor station in the classroom (Bus104) to take advantage of the latest technology for presenting material to the class. The computers in the labs will operate the current software but tend to run slow.


The division has provided the classrooms with an Elmo and projector what is needed is a computer and accessories in Business 104 to use the resources that are available to the instructor. Lectures could be supplemented with power point presentations and other resources provided for free from the various publishers.

Work with administration computer services to upgrade the Business Education room 104. Monitor the classrooms to insure that current technology is available and working properly

2.8 Financial Resources

2.8.1 What efforts has the program made to investigate entrepreneurial opportunities or alternative funding sources to support program goals? Describe your programs level of success in obtaining funds and future plans.

MethodsThe accounting program has started working with OCET, the State Department of Taxation, Hawaii Association of Public Accountants, and the Hawaii Society of CPA's to bring Professional Development courses to Kauai. The Accounting program will share in the revenues from these courses.


The Program will have an after tax season Relaxer April 19 2006 for local accountants and other financial service providers to try to determine the course offerings that would be the most successful. The Hawaii Society of CPA's will be providing a list of National Speakers they are bringing to Oahu that we could bring to Kauai and only have to cover inter island travel. Students will be allowed to attend on a space available bases have only to pay a nominal fee for materials. We have already got an agreement with the State of Hawaii Department of Taxation to bring their semi-annual tax workshop to Campus in August and December.

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3. Work Force Development: To provide a trained workforce by offering programs that prepare students for both employment and future career development.

3.1 Program Articulation with Workforce Needs

3.1.1 How does the program identify applicable workforce trends? What trends or projections in your discipline may affect your program in the next five years? How will you address this?

Methods

The Accounting program looks at data gather by the U.S. Department of Labor Bureau of Labor Statistics, the job outlook by Robert Half, State of Hawaii department of labor and industrial relations and consultation with the Accounting Advisory Committee.

The Accounting Advisory Committee has informed us of a shortage of qualified people with entry level accounting skills. There are not enough qualified individuals to fill current vacancies on Kauai and in the State of Hawaii.

On the National level according to the U.S. Department of Labor Bureau of Labor Statistics the employment of bookkeeping, accounting, and auditing clerks is projected to grow more slowly than average (less than 8%) for all occupations through 2014. More job openings will stem from replacement needs than from job growth. Each year, numerous jobs will become available as these clerks transfer to other occupations or leave the labor force. The large size of this occupation ensures plentiful job openings, including many opportunities for temporary and part-time work.

Although a growing economy will result in more financial transactions and other activities that require these clerical workers, the continuing spread of office automation will lift worker productivity and contribute to the slower-than-average increase in employment. In addition, organizations of all sizes will continue to downsize and consolidate various record keeping functions, thus reducing the demand for bookkeeping, accounting, and auditing clerks. Furthermore, some work performed by these workers will be outsourced to lower-wage foreign countries. Those who can carry out a wider range of bookkeeping and accounting activities will be in greater demand than specialized clerks. Demand for full-charge bookkeepers is expected to increase, because they are called upon to do much of the work of accountants, as well as perform a wider variety of financial transactions, from payroll to billing. Certified bookkeepers and those with several years of accounting or bookkeeper experience will have the best job prospects.


The courses in the Accounting Program do provide an excellent foundation for a student entering the work force as an entry-level account clerk or bookkeeper. In order to fill the demand for new hirers by the industry the Account program will have to work with counselors and members in the industry to recruit more accounting majors. Hopefully linking with professional organizations to do professional education workshops will help get the Accounting program more exposure in the community, resulting in more students will thinking of our Accounting program first

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3.1.2 How is the selection of courses reviewed for relevancy to community and workforce needs? What recent changes have resulted from this review? How has your program addressed professional development needs which have risen from the changes?

Methods

1. The Accounting faculty meet with their accounting advisory committee on a regular basis identifying the current skills that are required for entry level accountants is always an agenda item. The software used in the Computerized accounting class is sensitive to industry needs and therefore is always another topic and has resulted in a change in the software used in the Computerized Accounting Program.

2. The faculty regularly attend workshops sponsored by the State of Hawaii Department of Taxation and the two accounting professional organizations


To ensure the currency of the faculty and the program the faculty will continue to attend regular Professional development workshops and work with the Accounting Advisory Committee. The faculty will also continue to read professional publications including the AICPA’s Members in Education monthly newsletter.

3.1.3 What method is used to assess student and employer satisfaction with the program's offerings and operations. What are the results of this assessment and how have results changed over time? What changes did you make or are planning to make due to the results?

Methods

The only formal feedback that the accounting program gets is from the Accounting Advisory Committee. The Island of Kauai is small and there is an informal feedback received continually from the community. In February of 2006 employer and student focus groups were conducted

Data The information that has been received is been positive but informal

Analysis

As a result of the feed back from industry the program has added Income tax preparation as a graduation requirement and is now using Quick books accounting package in the computerized accounting class.


The program needs to continue utilizing the Accounting Advisory Committee. The focus groups should be continued on an annual basis to better assess student and employer satisfaction and improve the Accounting Program offerings.

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3.1.4 What program initiatives have been implemented to improve course completion, and job preparation?

Methods

1. Several of the Accounting courses utilize the peer assistance program. 2. Accounting classes encourage study groups as a learning process. Study groups form a

bond that encourages “cooperate and graduate”.3. The Accounting faculty meets with the students to better understand their personal goals

in order to help them with their goals and to create a relationship that encourages them to ask for help.

4. The classes integrate Case studies, ethics and current events into every course in the Accounting program


1. The faculty will continue to interact with the students and encourage students to work together.

2. The faculty will need to develop logs to track individual students and their time spent with the students to get the data on results and outcomes by student.

3.1.5 What are the expected career/occupational outcomes for students? (e.g. transfer, employment)?

1. Students that complete the program will be ready for entry level accounting positions and account clerk positions. Those students with strong cognitive skills will be able to advance to full charge bookkeepers.

2. The Accounting program at Kauai Community College is a vocational program, but it has articulated many of its courses with the baccalaureate programs in the University system. This enables a student to get their Associates degree and transfer up to 57 credits toward the four-year degree from UH West Oahu.

3. There is now a Masters in Business Education offered by distance education to Kauai that several of the Accounting program graduates are now enrolled.


1. Continue to monitor program to keep the competencies in line with industry expectations for entry level accounting positions.

2. Continue to meet with the other accounting faculty in the UH System to explore opportunities to expand articulation agreements.

3. Inform the students of the opportunities that exist on Kauai and encourage them to strive to be life long learners.

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3.1.6 Does the program have an Advisory Board Committee? How does the program work with the Advisory Board to assess effectiveness?

Method

The program has an Accounting Advisory Board. The program faculty asks the committee members for advice on the expectations of industry. The committee members attend the annual student night and informally talk with student about career opportunities.

Program Action plan

1. Try to expand working with the Advisory committee by adding a spring student night. 2. Meet with the advisory committee before the student nights

3.2 Certification/Licensure, Job Placement, Transfer

3.2.1. What is the percentage of your graduates that receive licensure/certification? Is this satisfactory? How can this be improved?

Currently there is no formal licensure/certification for accounting associate degree accounting students that would add value in the State of Hawaii. There is an organization that does offer a National Certification but it is not recognized in Hawaii and seems to have little value.

Program Action plan

The Accounting program should continue to monitor the American Institute of Certified Bookkeepers and other organizations in the event one does become recognized as an industry standard.

3.2.2 Comment on the level of job placement in the field of study. Is this satisfactory for your program?

Current Status

The accounting program does not keep data on the program graduates. With the current unemployment levels being vary low the program cannot fill community needs.

Program action plan

The Accounting program needs to develop a plan to track the students during their course work and after graduation. A faculty member should be assigned to operate an employment “clearing house” where students and graduates can post resumes and employers can post job openings. This will facilitate a way to track the students and their success rate in the job market.

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3.2.3 Do you have a percentage of program graduates that are expected to transfer to an appropriate upper division program? If so, what is this percentage and has your program met this benchmark? If not, would this be one appropriate index of your program's success. Please comment.

1. Since the Accounting program is a vocational program there is no expectation of transfer.2. The Accounting program has established a career ladder with UH West Oahu and many

graduates have opted for that program but there isn’t any data that has been kept on the numbers and success rate

Program action plan

The accounting program needs a faculty member assigned to track graduates both for success in the field and in their continuing education. This data would be helpful in determining future curriculum changes and content modifications.

4. Personal Development: To provide life-long learning opportunities in the areas of personal and professional development.

4.1 Faculty and Staff Development

4.1.1 Explain how faculty and staff maintain expertise in their discipline or area of responsibility.

The faculty are members of professional accounting organizations and receive weekly and monthly professional publications. They also have a professional development plan which includes attending workshops put on by various Professional Organizations and the State Hawaii Department of Taxation and the Internal revenue service.

Program Action plan

The current plan seems to have been successful and should be maintained the accounting faculty at Kauai have continually been system leaders.

4.1.2 Describe the Professional Development plan, including availability of resources and the process of allocating these resources. Does this plan adequately meet Professional Development needs?

There has been adequate funding and opportunities for the faculty to attend professional workshops and maintain their discipline expertise.

Program action plan

The accounting program should work with the various professional organizations and the Office of Continuing Education to provide workshops on Kauai and reduce the need for travel. These workshops would also offer a potential revenue generation for the program

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4.2 Student Development

4.2.1 Describe program faculty involvement in providing opportunities for students' personal enrichment through co-curricular activities.

Current status

1. Currently the accounting program has been hosting a student night with the Hawaii Society of CPA’s. This is an evening that coordinates a professional development workshop and a student/professional mixer. This event has been valuable in helping student make career decisions that will affect them for many years to come.

2. The income tax class has worked with the Internal Revenue Service to provide free tax return preparation for Kauai Community College students. This service-learning project has given the students hands on experience in preparing tax returns in a professional setting.

Program action plan

1. The Accounting program should move to have two student nights per year. The fall event would help the students make career selection and a spring event that would enable them to network with prospective employers.

2. Continue with the VITA program and look for other service learning projects. While internships would be good, it is difficult to overcome the confidentiality concern that is involve with financial data by employers.

4.2.2 Does the program support non-traditional approaches to education? If so describe these. What outcomes are expected from these approaches, and how have they affected student success across the curriculum?

The program has incorporated internet based learning and service learning into the program. These have given the students more sources to access information and learning.

5. Community Development: To contribute to community development and enrichment through campus leadership and collaboration.

5.1 Leadership

5.1.1 Comment on activities initiated and lead by program faculty and staff that have positively impacted our community. List pertinent community services and activities. Discuss leadership roles in other community activities that you are interested in pursuing.

Current status

1. The Accounting Faculty have made significant contributions to the Accounting Profession

a. Provided expert testimony before the State Board of Accountancy on the educational requirement for CPA licensure.

b. Coordinated the first ever Neighbor Island Student night. (Although our enrollment is less than the other campuses we have continually had the highest numerical participation rate of any of the Neighbor Islands. (Per the HSCPA)

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Program action plan

1. The Accounting program needs to continue its strong support for the student night as this has been a very positive experience for the students.

2. The professionals feel that this is a good opportunity to meet our student’s look for workers and give something back to the College.

3. Continue to be involved with the Professional organizations as its member’s hirer Kauai Community College Students and working with them professionally you develop a better understanding of their needs.

5.2 Collaboration

5.2.1 What has the program done to establish communication, partnerships, and cooperation with high schools, other community college programs, the community, and four-year institutions in supporting their mission and goals? Discuss successes, challenges, lessons learned and how these findings will be applied in future plans.

1. The accounting program accepts high school students into the running start program where than can take transfer level accounting classes

2. There is a Community College Program Coordinating Committee that meets annually to discuss articulation between the Community College.

3 Courses are articulated with all of the four-year schools in the State of Hawaii.4. There is a Career ladder with UH West Oahu that allows the accounting graduates to

transfer 57 credits toward their baccalaureate degree.5. There is an annual conference of all University of Hawaii system Accounting faculty.

This conference was the vision of the Kauai Accounting program and has been coordinated by the Kauai Accounting three out of the last six years.

6. Diversity: To foster a global understanding and appreciation for diversity.6.1 Diversity6.1.1 How does your program support diversity and cultural awareness? What are the

desired outcomes? How have these outcomes been met?

The Accounting Standards are standardized by nation and therefore there is limited opportunity to include diversity directly in the curriculum in the accounting classes. Fortunately the students themselves come from a diverse background and the collaborative learning style used in all of the classes facilitates a cultural awareness. Currently there are students from Mexico, Russia, Sweden, Japan and the Philippines enrolled in accounting classes.

6.2 International Education

6.2 1 What academic relationships does your program have beyond Kaua`i, Hawai`i, the U.S.? Describe these and their impact on student learning experiences. If none, what areas of the program could benefit from such relationships? Describe plans ready for implementation and/or projects to be developed.

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None.

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D: ANNUAL PROGRAM REVIEW UPDATE: ACC

Each program undergoes an annual scan of progress toward program goals and performance measures based upon goals and action plans developed in the last program review cycle. Also included in this update is a review and analysis of program health indicators and resource allocation priorities, based on action plan progress.

PROGRAM HEALTH INDICATORS: ACCINDICES F2003 F2004

a. Annual Job Openings (Kauai) 40 40b. Compass count of students who wish to transferc. Number of Student Majors 52 48a. Student Semester Hours of student majors regardless of subjects taken

512 437

b. Student Semester Hours of students in program courses regardless of major

314 218

c. (# of FTE Faculty teaching)# of credits taught (2)21 (2)17d. (# of Lecturers) # of credits taught (1)4 0e. SSH/FTE Faculty 184.7 198.2f. Average Class Size 15.0 13.8g. Number of Course Offerings (Before Cancellation) 8 8h. Number of Cancelled Classes 0 2i. Number of Classes with Fewer than 10 2 2j. Number of students in courses offered 120 83a. % Successful Gen Ed course completion 93.9 86.0b. % Successful CTE course completion 88.5 89.4c. % Successful Major course completion 89.1 82.9d. Transfers (UH): 4-yeare. Transfers (UH): 2-yearf. Degrees/Certificates Awarded (July 2002-June 2003) 14 9

Some of these statistics are not applicable to all programs therefore, CTE Programs will be provided statistics for all fields except I.b, III.d, and III.e. and Liberal Arts will be provided statistics for all fields except I.a and IIIc. Explanatory notes for how each statistic was generated are in the PHI Handbook. A general explanation of the definitions is also provided in the Handbook.

REVIEW AND ANALYSIS OF PROGRAM HEALTH INDICATOR DATA Comment on data provided and indicate the reasons you selected specific benchmarks

(minimum and satisfactory) Indicate any concerns and positive indications of the data.

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KAUAI COMMUNITY COLLEGEBUSINESS DIVISION

GRADUATES FOCUS GROUP ORAL QUESTIONS

Accounting Graduates – Tuesday, February 7, 2006, 5:00 p.m., Electronics VTC 116

1. Are you currently working in the field of your college major? Bookkeeping, small business Escrow, small business; previous 2 positions have had more direct accounting

2. What components of the program, overall, were most useful to you? ACC 124 BC, fundamentals Basic accounting was so good, I feel I could have gotten a basic accounting job

with one year of courses

3. What components of the program, overall, were least helpful to you? Eng 100 – BUS 175 was applicable but Eng 100 was a waste of time

4. What particular courses were most useful to you? Basic accounting classes, Quickbooks, Excel, BUS 120 very interesting, payroll &

taxes BUS 143 got me ready for job interviews, I had very little exposure before

5. What particular courses were least useful to you? ACC 128 - Peach Tree was not useful, most companies using Quickbooks ENG 100

6. Do you feel the program has adequately prepared you to enter or advance in the accounting industry? Definitely. I want to go on for my Bachelor’s degree from UH West Oahu. I don’t

really need a BBA for advancement in my field right now. I just want to complete it for personal satisfaction. I have been thinking of calling Alison but just haven’t done it!

Yes, I was also enrolled at UH Manoa but came home for personal reasons. I still want to complete my Bachelor’s degree.

7. Do you feel the software used in your classes prepared you to be successful on the job? Why/why not? Most of them, especially Excell and Quickbooks (not Peach Tree – out of date) Feel I learned enough about software that I can adapt to using almost any software

8. Did you utilize services outside the classroom to help you succeed in college (ie: tutoring, office hours, open lab hours)? Because I had accounting background and wanted to complete my degree as soon as

possible, I chose to take ACC 201/202 instead of ACC 124BC/124/126. I regretted that and had to go to tutoring a lot to keep up.

Sometimes asked instructors for help and they were always helpful.

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9. Do you feel Cooperative Education (on the job training) should be a requirement for the program? I did a summer internship at the Dept. of Water which really taught me new

accounting skills; enjoyed it a lot and recommend it for others who have limited work experience.

I didn’t realize Co-Op was an option, I was working and going to school so maybe I could have received Co-op credits for that job had I known about it. I don’t think I really needed additional job experience because I was working in the field.

10. Do you feel you received the proper information to get you through the required sequence of courses in a timely manner? With the new Banner system, students are not required to seek academic advising after their first semester. Can you comment on this new procedure? Advising definitely helped me finish on time. I would have been lost and probably not graduated in 2 years without advising. I recommend advising beyond the first semester – hard to know the prerequisites and

not all courses are offered every semester.

11. Were courses offered at times that were convenient for you? Yes, I was a day student and didn’t have problems scheduling my classes. Yes, only required to take one night course because the teacher (BLAW) was available

only at night and that was okay.

12. What would you recommend to improve the accounting program? Nothing..

13. Imagine that a friend of yours is thinking about entering the program next year. What would you recommend so that he/she is well prepared for the program? Yes.

14. What would you recommend so that he/she will be able to succeed in the program? Be ready to work, be organized. Ask for help.

15. Think back to the time when you first decided to apply for admission to this program. With all of your experiences in the program in mind, would you enroll in this program again? Why or why not? Yes. Definitely.

16. If you could make any changes, what would they be? None that I could think of.

17. Would you recommend the accounting programs to your friends? Yes.

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BUSINESS EMPLOYER FOCUS GROUPS

Accounting Employers: Tuesday, February 13, 11:30-1:30 p.m., Electronics VTC 116

1. For the next minute or so, please think about the tasks, activities, and responsibilities of your employees. What specific skills, competencies, and personal characteristics such as attitude, ethics are required for these positions?

Tellers – cash handling experience, high school diploma, customer service (outgoing personality).

Current KCC students are hired as Peak Timers – 19 hours/week – part-time Sat/Sun they can work and go to college. Don’t require computer application skills but it is good that they have it. Will be trained. Employees are bonded.

Personal Bankers (full-time) – don’t have to have college degree. Look for high school diploma and individuals who are good in sales; they sell products. Computer skills helpful. Word and Excel helpful. Other programs are in house and training is on-the-job. Have to have good customer service skills.

In the public accountant business – important that employees show up on time, meet basic work hours; Skills – have experience in Quickbooks, be able to answer telephone, work phone system, and have some email capability. Word and Excel also needed. Trained on specific tax program(s).

Look for general accounting, payroll, and familiarity with taxes. Any tax preparation experience – income and deductions helpful. Ask them if they have online experience, personal tax experiences. Initial responsibility will be to assemble taxes. They will progress to more responsibility as they are trained in-house.

General accounting knowledge. Good customer service skills a must. Able to deal with people and their financial issues.

Important that employees recognize everyone makes mistake, work is a learning environment. Try to notice blame making, excuse making; try to emphasize responsibility. We want employees to own their mistakes and learn from them. We model this behavior of self-responsibility and honesty.

Have strict confidentiality policy. Many clients in different businesses – employees not allowed to share client list or information with anybody. If we find out this was done, you will be fired. Make it clear it the beginning.

2. If you have supervised an outstanding employee, based on your experiences, what additional skills or characteristics would you prefer to see in them?

Mine are students, has not graduated. I look for excellent customer service skills. For KCC student, she has been shopped by a mystery shoppers 3 times in one month and received 100% in all 3 evaluations. She delivered excellent service. From the interview, she was bubbly. This student is a nursing student.

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Teachable.

Grasp what needs to be done and focus on the task at hand, do it with accuracy; some have better focus on task than others – don’t need a lot of direction, almost a gift or something.

Technical competence always important. A lot of the younger ones teach us about Word and Excel – they are better at applications and can teach them.

3. Think for a moment about the performance of KCC graduates. Now, consider the performance of other non-KCC employees. How well do the KCC graduates perform in comparison to others? In what specific areas, if any, do KCC graduates outperform others? In what areas, if any, do KCC graduates not perform as well?

KCC graduates vs. other employees: Within the group at KCC you have some better than others. We speak with faculty to consider hiring based on references.

Some excellent people come out of KCC; looking for the best. They come out of the program well trained.

Equally. Look at cash handling. For those we hire, they have cash handling experience. Retail experience would be helpful.

May be good at cash handling but we have to teach sales.

A sales course would be important.

In my business customer service is more important than sales; suppose to defer service questions to me. Customer service would be in their favor (even on the telephone) but not essential.

4. Based on our discussion, your familiarity with the OAT/ACC programs, and perhaps more importantly, your experience, how might the College improve its courses? Its programs? The performance of its graduates? Are there specific areas you feel that should be changed or modified?

Think you guys are doing a good job.

I know for awhile you were heavy into Peach Tree, have to get into Quickbooks. Good to train them on relevant software.

I like if a person understands nature of computer system, how network works. I wouldn’t put them in charge of installation – too risky but a basic understanding helps. A good understanding of small business computer systems would be great.

Basic trouble-shooting would be helpful, not necessary to fix big problems but to be able to know when to call for help. Computer knowledge is essential to the success of our business.

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5. Over time, considering the changing nature and demands of the industry, in your experience, to what extent have KCC student employees or graduates been prepared for these changing demands and responsibilities?

I kind of go by what I hear at the advisory group – seems to me that they are working to keep the curriculum moving forward & relevant. Basic principles of accounting have not changed.

They are prepared. If missing skills, we send them to take your OCET computer classes – Word, Excel, Powerpoint beginner and intermediate, Windows, Outlook – start with supervisors and work down. Taken on work time, company pays. Employee receives computer wizard award. Up to them to apply what was learned.

6. How well do KCC graduates perform relative to your personal and professional expectations of an entry-level employee?

Meeting expectations.

Have surpassed expectations. Able to do more than we expected - beyond the basic tasks.

7. In what ways do you foresee the accounting or clerical professional changing in the near future? For example, over the next 3-5 years, what new skills, knowledge, or competence will be required of effective accountant or office administrator? What skills and competencies currently required may not be as important?

Technology is the big deal. There’s much more going on in our business on the Internet. Everything becoming more online capable. Movement toward the paperless office. Challenges – e-signing taxes, e-file everything (Federal). Take tax returns and scan everything to PDF files on the system.

Need to learn electronic filing, scanners, Adobe Acrobat PDF files.

Try to stay in the middle of the pack, smooth the bumps and I follow. Dive in and do it. We no longer offer an alternate to e-filing. They can have a check in mail or electronic deposit. E-filing more secure and accurate.

If running the firm for next 5 years and sell it, I have to be up with the times.

Technology skills – need to know how to attach digital photo files.

10-key essential by touch.

Shorthand hardly used.

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8. Employment trends:

Wife and I and one CPA with 17 yrs of experience. Been there year since last June (Bach in Finance) working towards CPA, taken by correspondence. We reimburse for education. Try to pay them good and keep them. She’s the 3rd one in about 2 years. Last KCC part-timer left when she graduated, she lived in Hanalei and is working for one of our clients and is doing well.

Hired one accounting grad who started as a part-timer. She’s still with me. Working up the ladder.

9. Do you have problems with the way our graduates are dressing?

Not the ones that I have now but in the pass. Professional attire means wearing a clean pair of slacks but tops may be too revealing. Ask them to wear a jacket. Have had time to send them home. Or when pants are 4 inches too long. Footwear can be open toe, with a strap.

Young people in general model their fashion over Britnee Spear which doesn’t work for us. We gave one girl $200 bonus to buy business clothes because we knew she didn’t have money. Must cover tattoos. Young people today have a very casual idea of “business dress.”

KCC can help us by creating the awareness earlier: Examples – a one day presentation. Similar to reality tv shows, students can do a split screen of themselves, “before” and “after.”

We want them to dress “neutral” – not make a statement – don’t want to take issues with our clothing. For men, Dockers or cords are appropriate. Want customer to focus on the service we provide, not their clothes.

10. Do you have problem with timeliness with coming on time and breaks?

Not college kids but other employees.

Students don’t call in sick.

Want workers there at 8:30 and they generally are there.

11. Other:

Huge demand for IT – computer technology graduates. Small business need good computer guys on island – all over worked.

We are so reliant on computers to do our job; with sensitive equipment we need computer folks we can trust.

Drug testing required for employment. Warn students that they must be drug-free.

May need to tap retirees to fill future positions.

12. Summary:

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2 accounting employers attended the focused meeting.

One employer presently employees current students on a part-time basis.

The other employer does not have any current graduates at this time but has employed KCC graduates on a part-time basis in the past.

He has served on Accounting Advisory Group which discusses needs of employers and would be voicing his opinion based on some of their discussions.

Submitted by: Sharon Chiba, Facilitator Bonnie Honma, Recorder

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appendix c: program review for …info.kauai.hawaii.edu/admin/gov/progreview/documents/06... · web...

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