Unit: Accounting
Program: Accountancy (MAcc)
Degree: Master's
Date: Wed Oct 07, 2009 - 4:51:26 pm

1) List your program's student learning outcomes (SLOs).

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

Objective 1: Students will speak effectively  [ACC 660]

Traits

Rubrics

Organization

0 = Inadequate organization and/or development

1 = Good organization and development

2 = Effective organization contributes to full development of argument

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

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

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]

Traits

Rubrics

Organization

0 = Inadequate organization and/or development

1 = Good organization and development

2 = Effective organization contributes to full development of the report

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

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]

Traits

Rubrics

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.

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

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]

Traits

Rubrics

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

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]

Traits

Rubrics

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.

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

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) Where are your program's SLOs published?

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) Upload your program's current curriculum map(s) as a PDF.

No map submitted.

4) What percentage of courses have the course SLOs explicitly stated on the course syllabus, department website, or other publicly available document? (Check one)

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

5) State the SLO(s) that was Assessed, Targeted, or Studied

Goals for the MAcc were finalized spring 2009. Assessment of goals will be conducted for the first time during the 09-10 academic year.

6) State the Assessment Question(s) and/or Goal(s) of Assessment Activity

See previous 2 questions

7) State the Type(s) of Evidence Gathered

Evidence will include papers, tests, quizzes, projects and other course assignments, and are individually determined by the faculty member teaching the course in which assessment is conducted

8) State How the Evidence was Interpreted, Evaluated, or Analyzed

N/A

9) State How Many Pieces of Evidence Were Collected

N/A

10) Summarize the Actual Results

N/A

11) Briefly Describe the Distribution and Discussion of Results

Results will be provided by faculty members to the assessment coordinator, who will compile results and provide them to the college's assessment committee and academic chairs

12) Describe Conclusions and Discoveries

N/A

13) Use of Results/Program Modifications: State How the Program Used the Results --or-- Explain Planned Use of Results

N/A

14) Reflect on the Assessment Process

N/A

15) Other Important Information

Assessment of learning goals in the MAcc program began Fall 2009. 

16) FOR DISTANCE PROGRAMS ONLY: Explain how your program/department has adapted its assessment of student learning in the on-campus program to assess student learning in the distance education program.

17) FOR DISTANCE PROGRAMS ONLY: Summarize the actual student learning assessment results that compare the achievement of students in the on-campus program to students in the distance education program.