Program: Accountancy (MAcc)
Degree: Master's
Date: Mon Jan 03, 2011 - 1:14:18 pm
1) Below are the program student learning outcomes submitted last year. Please add/delete/modify as needed.
Learning Goal 1: Students are able to communicate effectively orally and in writing.
Objective 1: Students will speak effectively [ACC 660]
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Traits |
Rubrics |
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Organization |
0 = Inadequate organization and/or development 1 = Good organization and development 2 = Effective organization contributes to full development of argument |
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Content: Appropriate and sufficient support of ideas |
0 = Does not advance an argument with adequate support 1 = Advances argument with sound evidence and references 2 = Innovatively or expertly advances the argument with strong support |
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Language |
0 = Lack of language facility with frequent errors 1 = Good facility with language 2 = Presentation enhanced by facility in language use, range of diction, and syntactic variety |
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Mannerisms |
0 = Little eye contact is made with audience; distracting movements 1 = Appropriate eye contact is made with audience; no distracting movements 2 = Audience engage through frequent eye contact and purposeful movement |
Objective 2: Students write an effective report [ACC 660]
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Traits |
Rubrics |
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Organization |
0 = Inadequate organization and/or development 1 = Good organization and development 2 = Effective organization contributes to full development of the report |
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Content: Appropriate and sufficient support of ideas |
0 = Does not advance an argument with adequate support 1 = Advances argument with sound evidence and references 2 = Innovatively or expertly advances the presentation with well-researched evidence and documentation |
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Conclusion |
0 = Missing or not supported by the arguments in the report 1 = Appropriate and supported conclusion 2 = Well supported and valid conclusion |
Learning Goal 2: Students effectively research accounting and tax issues [ACC 625]
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Traits |
Rubrics |
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Students are able to identify relevant accounting and tax issues |
0 = students are not able to articulate relevant accounting and tax issues 1 = students are able to articulate relevant accounting and tax issues 2 =students are able to articulate relevant accounting and tax issues in the context of the relevant law or authoritative literature. |
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Students are able to demonstrate familiarity with electronic reference materials by locating and documenting the specific authorities that support an accounting or tax position |
0 = student is unable to identify appropriate accounting or tax authoritative literature 1 = student is able to identify appropriate accounting or tax authoritative literature 2 = student is able to identify appropriate hierarchy of accounting or tax authoritative literature |
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Students can research accounting issues using library and internet resources |
0 = students undertake minimal research, relying primarily on a single source of information 1 = students undertake significant research, relying on multiple sources of information which they are able to summarize 2 = students undertake significant research, relying on multiple sources of information that they integrate in their analysis |
Learning Goal 3: Students are able to discuss the theoretical foundations of accounting (demand, institutional settings, uses) [ACC 660]
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Traits |
Rubrics |
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Identify factors influencing demand for assurance services |
0 = students are unable to identify factors influencing demand for assurance services 1 = students are able to identify factors influencing demand for assurance services 2 = students are able to draw conclusions about the future demand for assurance services |
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Describe the role of the audit process in the information supply chain and in the functioning of capital markets |
0 = students are unable to describe the role of the audit process in the functioning of capital markets 1 = students are able to describe the role of the audit process in the functioning of capital markets 2 = students are able to describe the role of the audit process in the functioning of capital markets as well as its effect on other market participants. |
Learning Goal 4: Students are able to use accounting information as a basis for decision making [ACC 660]
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Traits |
Rubrics |
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Students are able to describe the relationship between a firm’s business strategy and accounting method choice |
0 = students are not able to describe the relationship between a firm’s business strategy and accounting method choice 1 = students are able to describe the relationship between a firm’s business strategy and accounting method choice 2 = students are able to describe the relationship between a firm’s business strategy and accounting method choice and explain the impact on the financial statement presentation. |
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Students are able to identify the effect different accounting methods may have on financial statements |
0 = students are not able to identify the effect different accounting methods have 1 = students are able to identify the effect different accounting methods have 2 = students are able to identify the effect different accounting methods have and make appropriate adjustments |
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Students are able to conduct appropriate ratio analysis |
0 = students can calculate the appropriate ratios but are unable to explain them. 1 = students can calculate the appropriate ratios and explain their individual meanings 2 = students can calculate the appropriate ratios and provide a cohesive conclusion about the company’s performance |
2) As of last year, your program's SLOs were 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: Will be posted on MAcc website, as webmaster schedule allows Other: 3) Below is the link to your program's curriculum map (if submitted in 2009). If it has changed or if we do not have your program's curriculum map, please upload it as a PDF.
4) The percentage of courses in 2009 that had course SLOs explicitly stated on the syllabus, a website, or other publicly available document is indicated below. Please update as needed.
0% 1-50% 51-80%
81-99% 100%5) State the assessment question(s) and/or goals of the assessment activity. Include the SLOs that were targeted, if applicable.
MAcc students were assessed on all goals, objectives, traits.
6) State the type(s) of evidence gathered.
Faculty members conducted assessment based on class assignments and tests. Each faculty member teaching a course in which assessment is conducted assessed at least 20% of students in those classes to determine if they exceeded, met or did not meet the goals, objectives and traits. Specific assignments varied by faculty member.
7) Who interpreted or analyzed the evidence that was collected?
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: 8) How did they evaluate, analyze, or interpret the evidence?
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: 9) State how many persons submitted evidence that was evaluated.
If applicable, please include the sampling technique used.
2 faculty member conducted assessment.
10) Summarize the actual results.
Results of the MAcc program were not reviewed during the last academic year. All results to day will be reviewed during the 2011-2012 year.