Program: Accountancy (BBA)
Degree: Bachelor's
Date: Thu Oct 10, 2013 - 12:35:07 pm
1) Below are your program's student learning outcomes (SLOs). Please update as needed.
Goals 1 through 4 are the same for ALL BBA students.
Objectives listed under Goal 5 vary by major.
Objectives (and rubrics) for Accounting Majors are Listed below
Accounting Objective 1: Students demonstrate knowledge of the demand, institutional settings and use of accounting information in an international setting.
| Traits | Rubric |
| Students can identify the differences between financial and managerial accounting | 0 = cannot identify differences 1 = can identify major differences 2 = can identify all differences |
| Students can identify the different users of accounting information | 0 = cannot identify users 1 = can identify investors, creditors, managers 2 = can identify other users (unions, governments, etc.) |
| Students are able to identify factors influencing the demand for assurance services | 0 = cannot identify any factors 1 = can identify major factors 2 = can identify more than just the major factors |
| Students can identify differences between U.S. and International accounting standards | 0 = cannot identify any differences 1 = can identify three differences 2 = can identify more than three differences |
Accounting Objective 2: Student can research accounting and tax issues
| Trait | Rubric |
| Student can identify appropriate financial reporting standard | 0 = cannot identify standard 1 = can identify standard 2 = can identify and obtain standard |
| Student can identify appropriate tax code | 0 = cannot identify tax code 1 = can identify tax code 2 = can identify and obtain tax code |
| Student can identify appropriate auditing standard | 0 = cannot identify standard 1 = can identify standard 2 = can identify and obtain standard |
Accounting Objective 3: Students can design and evaluate controls to ensure the reliability of accounting information
| Trait | Rubric |
| Students can describe the different operational cycles of a business organization | 0 = can describe 0 cycles 1 = can describe some cycles 2 = can describe all cycles |
| Students can identify the major principles of internal control | 0 = can identify 0 principles 1 = can identify 3 principles 2 = can identify all principles |
| Students can identify specific control used for the sales/receivables cycle | 0 = cannot identify any controls 1 = can identify 2 controls 2 = can identify more than 2 controls |
| Students can identify specific controls used for the disbursements cycle | 0 = cannot identify any controls 1 = can identify 2 controls 2 = can identify more than 2 controls |
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: Will be published on the Shidler College web site by end of the fall 2009 semester Other: 3) Select one option:
- File (03/16/2020)
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) Did your program engage in any program assessment activities between June 1, 2012 and September 30, 2013? (e.g., establishing/revising outcomes, aligning the curriculum to outcomes, collecting evidence, interpreting evidence, using results, revising the assessment plan, creating surveys or tests, etc.)
Yes No (skip to question 14)6) For the period June 1, 2012 to September 30, 2013: State the assessment question(s) and/or assessment goals. Include the SLOs that were targeted, if applicable.
BBA Learning Goal 5: Accounting Majors Assessed in ACC 460 Accounting Objective 1: Students demonstrate knowledge of the demand, institutional settings and use of accounting information in an international setting. Traits Rubric Students can identify the differences between financial and managerial accounting 0 = cannot identify differences 1 = can identify major differences 2 = can identify all differences Students can identify the different users of accounting information 0 = cannot identify users 1 = can identify investors, creditors, managers 2 = can identify other users (unions, governments, etc.) Students are able to identify factors influencing the demand for assurance services 0 = cannot identify any factors 1 = can identify major factors 2 = can identify more than just the major factors Students can identify differences between U.S. and International accounting standards 0 = cannot identify any differences 1 = can identify three differences 2 = can identify more than three differences Accounting Objective 2: Student can research accounting and tax issues Trait Rubric Student can identify appropriate financial reporting standard 0 = cannot identify standard 1 = can identify standard 2 = can identify and obtain standard Student can identify appropriate tax code 0 = cannot identify tax code 1 = can identify tax code 2 = can identify and obtain tax code Student can identify appropriate auditing standard 0 = cannot identify standard 1 = can identify standard 2 = can identify and obtain standard Accounting Objective 3: Students can design and evaluate controls to ensure the reliability of accounting information Trait Rubric Students can describe the different operational cycles of a business organization 0 = can describe 0 cycles 1 = can describe some cycles 2 = can describe all cycles Students can identify the major principles of internal control 0 = can identify 0 principles 1 = can identify 3 principles 2 = can identify all principles Students can identify specific control used for the sales/receivables cycle 0 = cannot identify any controls 1 = can identify 2 controls 2 = can identify more than 2 controls Students can identify specific controls used for the disbursements cycle 0 = cannot identify any controls 1 = can identify 2 controls 2 = can identify more than 2 controls
7) State the type(s) of evidence gathered to answer the assessment question and/or meet the assessment goals that were given in Question #6.
Instructor provided rating of whether student objectives were met or not
8) State how many persons submitted evidence that was evaluated. If applicable, please include the sampling technique used.
80. two full sections of students
9) 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: 10) 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: 11) For the assessment question(s) and/or assessment goal(s) stated in Question #6:
Summarize the actual results.
there were high rates of students achievement, averaging about 85% per objective. Goal 5, obj 1d and 2a had lower rates, approximately 80% acheivment
12) State how the program used the results or plans to use the results. Please be specific.
As a college we are working on a more comprehensive system for closing the loop. currently we share results with faculty, but we need to be more comprehensive in a faculty driven creation of action steps.
13) Beyond the results, were there additional conclusions or discoveries?
This can include insights about assessment procedures, teaching and learning, program aspects and so on.
as our accrediting body, the AACSB is refining and re-introducing its standards, they are looking for a more dynamic assessment program, including indirect measures and more evidence of using the results to drive continuance improvement. To achieve this, more involvement from career services and faculty will be required.