Unit: Accounting
Program: Accountancy (MAcc)
Degree: Master's
Date: Fri Nov 16, 2018 - 3:49:21 pm

1) Program Student Learning Outcomes (SLOs) and Institutional Learning Objectives (ILOs)

1. Students are able to communicate effectively orally and in writing.

(1. Demonstrate comprehensive knowledge in one or more general subject areas related to, but not confined to, a specific area of interest., 2. Demonstrate understanding of research methodology and techniques specific to one’s field of study., 4. Critically analyze, synthesize, and utilize information and data related to one’s field of study., 5. Proficiently communicate and disseminate information in a manner relevant to the field and intended audience., 6. Conduct research or projects as a responsible and ethical professional, including consideration of and respect for other cultural perspectives., 7. Interact professionally with others.)

2. Students effectively research accounting and tax issues.

(1. Demonstrate comprehensive knowledge in one or more general subject areas related to, but not confined to, a specific area of interest., 2. Demonstrate understanding of research methodology and techniques specific to one’s field of study., 3. Apply research methodology and/or scholarly inquiry techniques specific to one’s field of study., 4. Critically analyze, synthesize, and utilize information and data related to one’s field of study.)

3. Students are able to discuss the theoretical foundations of accounting (demand, institutional settings, uses)

(1. Demonstrate comprehensive knowledge in one or more general subject areas related to, but not confined to, a specific area of interest., 2. Demonstrate understanding of research methodology and techniques specific to one’s field of study., 3. Apply research methodology and/or scholarly inquiry techniques specific to one’s field of study.)

4. Students are able to use accounting information as a basis for decision making.

(2. Demonstrate understanding of research methodology and techniques specific to one’s field of study., 4. Critically analyze, synthesize, and utilize information and data related to one’s field of study., 5. Proficiently communicate and disseminate information in a manner relevant to the field and intended audience., 7. Interact professionally with others.)

2) Your program's SLOs are published as follows. Please update as needed.

Department Website URL:
Student Handbook. URL, if available online:
Information Sheet, Flyer, or Brochure URL, if available online:
UHM Catalog. Page Number:
Course Syllabi. URL, if available online:
Other:
Other:

3) Please review, add, replace, or delete the existing curriculum map.

Curriculum Map File(s) from 2018:

4) For your program, the percentage of courses that have course SLOs explicitly stated on the syllabus, a website, or other publicly available document is as follows. Please update as needed.

0%
1-50%
51-80%
81-99%
100%

5) Does the program have learning achievement results for its program SLOs? (Example of achievement results: "80% of students met expectations on SLO 1.")(check one):

No
Yes, on some(1-50%) of the program SLOs
Yes, on most(51-99%) of the program SLOs
Yes, on all(100%) of the program SLOs

6) Did your program engage in any program learning assessment activities between June 1, 2015 and October 31, 2018?

Yes
No (skip to question 17)

7) What best describes the program-level learning assessment activities that took place for the period June 1, 2015 to October 31, 2018? (Check all that apply.)

Create/modify/discuss program learning assessment procedures (e.g., SLOs, curriculum map, mechanism to collect student work, rubric, survey)
Collect/evaluate student work/performance to determine SLO achievement
Collect/analyze student self-reports of SLO achievement via surveys, interviews, or focus groups
Use assessment results to make programmatic decisions (e.g., change course content or pedagogy, design new course, hiring)
No (skip to question 17)
Investigate other pressing issue related to student learning achievement for the program (explain in question 7)
Other:

8) Briefly explain the assessment activities that took place.

The assessment processes for effectiveness utilized so far are reported below:

1)     External methods:

a.      CPA passing rate. The CPA passing rate has increased such that our accounting students with undergraduate degree pass the exam at a rate of 45% in their first attempt (about twice as high as the rate in 2014). This rate is at 60% for those graduating with MAcc degree

b.      Employers’ feedback. The comments from employers as reported by Mr. Rick Valery (Director of Internship and Career Development) indicates that our current graduates are the best we have produced.

2)     Internal approaches:

a.      Advisory Board. The SOA has one of the most active Advisory Boards that met four times during 2014-2015, three times during 2015-2016, and two times during 2016-2017 school years. They have been an integral part of curriculum development and have constantly visited with accounting students to address their concerns and needs. The feedback of Advisory Board has deeply influenced changes in curriculum reported here.

b.      Faculty. All changes in curriculum have received support of all or significant majority of the full-time faculty members of the SOA, Shidler College Senate and Dean’s Office.

3)     Current review of curriculum (Fall of 2018-Spring of 2019). The SOA faculty believes that they have updated and incorporated significant and new developments into the SOA undergraduate and graduate curriculum.  The faculty is now reviewing all the course syllabi (old and new) to see if course coverages correspond to objectives set for the courses by faculty. This process started October and will continue through November of 2018. It is expected that this practice will help to insure that the topic coverage will be similar among different faculty members teaching the same course. In addition, the faculty is planning to:

Review the objectives for undergraduate accounting, Master of Accountancy, and PhD program with accounting concentration.

Review and if appropriate change SOA’s current assessment methods. Current approaches for undergraduate accounting and MAcc 

9) What types of evidence did the program use as part of the assessment activities checked in question 7? (Check all that apply.)

Artistic exhibition/performance
Assignment/exam/paper completed as part of regular coursework and used for program-level assessment
Capstone work product (e.g., written project or non-thesis paper)
Exam created by an external organization (e.g., professional association for licensure)
Exit exam created by the program
IRB approval of research
Oral performance (oral defense, oral presentation, conference presentation)
Portfolio of student work
Publication or grant proposal
Qualifying exam or comprehensive exam for program-level assessment in addition to individual student evaluation (graduate level only)
Supervisor or employer evaluation of student performance outside the classroom (internship, clinical, practicum)
Thesis or dissertation used for program-level assessment in addition to individual student evaluation
Alumni survey that contains self-reports of SLO achievement
Employer meetings/discussions/survey/interview of student SLO achievement
Interviews or focus groups that contain self-reports of SLO achievement
Student reflective writing assignment (essay, journal entry, self-assessment) on their SLO achievement.
Student surveys that contain self-reports of SLO achievement
Assessment-related such as assessment plan, SLOs, curriculum map, etc.
Program or course materials (syllabi, assignments, requirements, etc.)
Other 1:
Other 2:

10) State the number of students (or persons) who submitted evidence that was evaluated. If applicable, please include the sampling technique used.

We use all students for our evaluations. 

11) Who interpreted or analyzed the evidence that was collected? (Check all that apply.)

Course instructor(s)
Faculty committee
Ad hoc faculty group
Department chairperson
Persons or organization outside the university
Faculty advisor
Advisors (in student support services)
Students (graduate or undergraduate)
Dean/Director
Other:

12) How did they evaluate, analyze, or interpret the evidence? (Check all that apply.)

Used a rubric or scoring guide
Scored exams/tests/quizzes
Used professional judgment (no rubric or scoring guide used)
Compiled survey results
Used qualitative methods on interview, focus group, open-ended response data
External organization/person analyzed data (e.g., external organization administered and scored the nursing licensing exam)
Other:

13) Summarize the results of the assessment activities checked in question 7. For example, report the percentage of students who achieved each SLO.

See the report that was provided earlier

14) What best describes how the program used the results? (Check all that apply.)

Assessment procedure changes (SLOs, curriculum map, rubrics, evidence collected, sampling, communications with faculty, etc.)
Course changes (course content, pedagogy, courses offered, new course, pre-requisites, requirements)
Personnel or resource allocation changes
Program policy changes (e.g., admissions requirements, student probation policies, common course evaluation form)
Students' out-of-course experience changes (advising, co-curricular experiences, program website, program handbook, brown-bag lunches, workshops)
Celebration of student success!
Results indicated no action needed because students met expectations
Use is pending (typical reasons: insufficient number of students in population, evidence not evaluated or interpreted yet, faculty discussions continue)
Other:

15) Please briefly describe how the program used the results.

Please see the report that was provided earlier

16) Beyond the results, were there additional conclusions or discoveries? This can include insights about assessment procedures, teaching and learning, and great achievements regarding program assessment in this reporting period.

Please see the report provided earlier

17) If the program did not engage in assessment activities, please justify.