Cameron University School of Business Accounting Program CIP Code Program Code 305 Program Quality Improvement Report

Student-Learning Goals 1.Students demonstrate an understanding of the broad foundations of business. 2.Students demonstrate critical thinking skills necessary to make effective business decisions. 3.Students display the interpersonal skills conducive to positive business relationships. 4.Students analyze the competitive environment and develop integrative business strategies. Note: These goals were adopted by the entire School of Business faculty during the Summer of Program Quality Improvement Report

Student-Learning Outcomes Cameron’s SCOB is Accredited by the Accreditation Council for Business Schools & Programs (ACBSP) ACBSP develops, promotes, and recognizes best practices that contribute to continuous improvement of business education, but no specific outcome is required by ACBSP. However, the goals of the School of Business and of the Accounting Program evolve around the best practices established by ACBSP. Those practices include: Leadership Continuous Improvement and Organizational Learning Faculty and Staff Participation and Development Partnership Development Design Quality Management by Fact Long-Range View Public Responsibility and Citizenship Fast Response Results Orientation Program Quality Improvement Report

Relationship between Student Learning Goals & ACBSP Best Practices Program Quality Improvement Report Broad Foundations of Business 2. Critical Thinking Skills 3. Interpersonal Skills 4. Develop Strategies Leadership Continuous Improvement & Organizational Learning Faculty and Staff Participation & Development Partnership Development Design Quality Management by Fa ct Long-Range View Public Responsibility &Citizenship Fast Response Results Orientation

Alignment of Accounting Program Outcomes 5 Outcomes Plan 2013 Cameron Mission Statement School of Business Offer Quality Educational Opportunities √√√ Create Skilled Professionals √ √ √ Stimulate Economic Development √√ Prepare Students for Success/Leadership √√√ Enhance Student Understanding of Businesses √√ Create Student Center Approach to Learning √√ Offer Experimental & Innovative Learning Opportunities √√ Create Ethical Behavior √√ Life Long Learning √√ Create Opportunity for Students to contribute to a changing world √√ Provide Cultural and Social Development √√√ Resource Management √√ Create an Environment for an Open Exchange of Ideas √√

Measures of Learning and Service Outcomes 1.Direct measures of Student-Learning Outcomes – Major Field Assessment Test (MFAT) – Accounting Practice Set Projects – Tax Research Reports – Accounting Software Selection Reports – Imbedded Multi-Choice Exam Questions – Essays or Problem type Exam Questions – Tax Return Projects – Group Audit Projects Program Quality Improvement Report

Measures of Learning and Service Outcomes 2. List all indirect measures of student-learning or service outcomes – Entry into Graduate School – Job Placement Rates – IDEA Surveys – Survey of Internship Supervisors – Survey of Interns – Survey of Students – Survey of Faculty – Survey of Graduates Program Quality Improvement Report

Measures of Learning and Service Outcomes 3.Accounting Program Strategies that address shortfalls in student learning prior to graduation include: – Tutorial Lab w/student workers – Use “MyAccountingLab” to aid student learning – Use an “Introductory Accounting” course – Common syllabi elements for Acct 2013 and Acct 2023 – Use Accounting Club to improve accounting student network Program Quality Improvement Report

Results from Action Plan Action Plan……………………………Create Advisory Board SCOB Goal Affected……………...# 1 –Broad Foundations of Business Action Plan Results……………….Student Advisory Board and an Advisor Board of Southwest Oklahoma business leaders Desired Outcomes………………..To improve program through listening to students and business leaders ideas Measureable Improvements..All measures should improve over time. Program Quality Improvement Report

Results from Action Plan Action Plan……………………………Create Accounting Club SCOB Goal Affected……………...# 1# 2, # 3, & # 4 Action Plan Results……………….Create Accounting Club Desired Outcomes………………..To create an atmosphere between accounting students in which upper division accounting students can be mentors for newer students. Measureable Improvements..All measures should improve over time. Program Quality Improvement Report

Data Comparison of Internal Measures for Goal # 1 Goals # 1: Students will demonstrate an understanding of the broad foundations of business. Program Quality Improvement Report

Results from Action Plan Action Plan……………………………Improve Tutorial Lab SCOB Goal Affected……………...# 1, # 2 & # 3 Action Plan Results……………….Open Lab, Staff Lab to Enhance student learning and to Reduce Student Attrition Desired Outcomes………………..To improve students accounting knowledge by providing a common place to interact with other accounting students where help is available. Measureable Improvements..All measures should improve over time. Program Quality Improvement Report

Results from Action Plan Program Quality Improvement Report

Results from Action Plan Action Plans that were NOT accomplished but remain on the list of future actions include: – Course in International Accounting Standards – Add an Ethics course Program Quality Improvement Report

Student-Learning Outcomes and Measurements Goals # 1: Students will demonstrate an understanding of the broad foundations of business. Program Quality Improvement Report PROGRAM OUTCOME CURRICULUM AREA OR TARGET AUDIENCE MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME Measurements Methods used to determine validity of measurement instruments Methods used to determine reliability of measurements Schedule for measurements 1.Evaluate and solve business problems. 2. Analyze and record business transactions; prepare accounting reports. 1a. Business Policy (BUS 4633) 2a. Accounting Information Systems (ACCT 4513) 2b. Intern Supervisor Report 1. Major Field Assessment Test (Direct) 2a. Manual Accounting Practice Set (Direct) 2b. Intern Supervisor Questionnaire (Indirect) 1. Concurrent Validity 2a. Content Validity 2b. Construct Validity 1. Inter-rater Reliability 2a. Intra-rater Reliability 2b. Intra-rater Reliability 1. By Semester 2a. By Semester 2b. By Semester 15

Student-Learning Outcome and Measurements Goals # 1: Students will demonstrate an understanding of the broad foundations of business. Program Quality Improvement Report PROGRAM OUTCOME CURRICULUM AREA OR TARGET AUDIENCE MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME Measurements Methods used to determine validity of measurement instruments Methods used to determine reliability of measurements Schedule for measurements 3. Use computer software to prepare accounting records and reports. 4. Perform tax planning research to improve decision making. 3a. Accounting Information Systems ( ACCT 4513) 3b. Intern Supervisor Report 4. Individual Income Tax (ACCT 4013) 3a. Computerized Accounting Practice Set (Direct) 3b. Intern Supervisor Questionnaire (Indirect) 4. Tax Research Report (Direct) 3a. Content Validity 3b. Construct Validity 4. Construct Validity 3a. Intra-rater Reliability 3b. Intra-rater Reliability 4. Intra-rater Reliability 3a. Each time course is offered 3b. By Semester 4. Fall Semester 16

Student-Learning Outcome and Measurements Goals # 1: Continued Program Quality Improvement Report PROGRAM OUTCOME CURRICULUM AREA OR TARGET AUDIENCE MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME Measurements Methods used to determine validity of measurement instruments Methods used to determine reliability of measurements Schedule for measurements 4.Analyze cost structures to improve profits 5.Plan and perform a financial statement audit. 4. Cost Accounting (ACCT 3133) 5. Auditing (ACCT 4213) 4. (TBD) 5. Simulated Audit Practice Set (Direct) 4. (TBD) 5. Content Validity 4. (TBD) 5. Intra-rater Reliability 4. (TBD) 5. Spring Semester 17

Student-Learning Outcome and Measurements Goal # 2: Students will demonstrate critical thinking skills necessary to make effective business decisions. Program Quality Improvement Report PROGRAM OUTCOME CURRICULUM AREA OR TARGET AUDIENCE MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME Measurements Methods used to determine validity of measurement instruments Methods used to determine reliability of measurements Schedule for measurements 1.Use cognitive skills to identify accounting office problems and to formulate solutions 2. Use cognitive skills to analyze and record business transactions; and in preparing accounting reports. 1.Accounting Internship (ACCT 4483) 2a. Accounting Information Systems (ACCT 4513) 2b. Accounting Internship Report 1.Multiple measures from the Internship Supervisor Survey (Indirect) 2a. Average of SUA and QB Projects (Direct) 2b. Average of Intern Supervisor Acct Skill, Computer Skills and Problem Solving Skills (Indirect) 1.Construct Validity 2a. Content Validity 2b. Construct Validity 1.Intra-rater Reliability 2a. Intra-rater Reliability 2b. Intra-rater Reliability 1.Every Semester 2a. Each time course is offered 2b. Each time course is offered 18

Student-Learning Outcome and Measurements Goal # 2: Continues Program Quality Improvement Report PROGRAM OUTCOME CURRICULUM AREA OR TARGET AUDIENCE MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME Measurements Methods used to determine validity of measurement instruments Methods used to determine reliability of measurements Schedule for measurements 3.Use cognitive skills to perform tax planning research for improved decision making 4.Use cognitive skills to plan and perform a financial statement audit. 3.Individual Income Tax (ACCT 4013) 4.Auditing (ACCT 4213) 3.Tax Research Report (Direct) 4.Simulated Audit Practice Set (Direct) 3.Construct Validity 4.Content Validity 3.Intra-rater Reliability 4.Intra-rater Reliability 3.Fall Semester 4.Spring Semester 19

Student-Learning Outcome and Measurements Goal # 3: Students will display the interpersonal skills conducive to positive business relationships. Program Quality Improvement Report PROGRAM OUTCOME CURRCULUM AREA OR TARGET AUDIENCE MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME Measurements Methods used to determine validity of measurement instruments Methods used to determine reliability of measurements Schedule for measurements 1.Students will display the interpersonal skills required to effectively work in groups. 2.Students will display the interpersonal skills required to effectively work in an office environment. 1.Auditing (ACCT 4213) 2.Accounting Internship (ACCT 4483) 1.Simulated Audit Practice Set (Direct) 2.Internship Supervisor Survey (Indirect) 1.Content Validity 2.Construct Validity 1.Intra-rater Reliability 2.Intra-rater Reliability 1.Spring Semester 2.Every Semester 20

Student-Learning Outcome and Measurements Goals # 4: Students will be able to analyze the competitive environment and develop integrative business strategies. Program Quality Improvement Report PROGRAM OUTCOME CURRICULUM AREA OR TARGET AUDIENCE MEASUREMENTS OF STUDENT LEARNING OR SERVICE OUTCOME Measurements Methods used to determine validity of measurement instruments Methods used to determine reliability of measurements Schedule for measurements 1.Utilizing tax knowledge to develop business strategy. 2.Utilizing cost accounting knowledge to develop business strategy. 3.Utilizing financial accounting knowledge to develop business strategy. 1.Individual Income Tax (ACCT 4013) 2.Cost Accounting (ACCT Financial Accounting (TBD) 1.(TBD) 2.(TBD) 3.(TBD) 1.(TBD) 2.(TBD) 3.(TBD) 1.(TBA) 2.(TBA) 3.(TBA) 1.(TBA) 2.(TBA) 3.(TBA) 21

Display of Assessment Data Program Quality Improvement Report

Goals # 1: Students will demonstrate an understanding of the broad foundations of business. Program Outcome # 3: Use computer software to prepare accounting records and reports. Program Quality Improvement Report

Goals # 2: Students will demonstrate critical think skills necessary to make effective business decisions. Program Outcome # 1: Use cognitive skills to identify accounting office problems and to formulate solutions. Program Quality Improvement Report

Goals # 3: Students will display the interpersonal skills conducive to positive business relationships. Program Outcome # 2: Students will display the interpersonal skills required to effectively work in an office environment. Program Quality Improvement Report

Goals # 1: Students will demonstrate an understanding of the broad foundations of business. Program Quality Improvement Report

Action Plan 1.Increase Computer and Software training 2.Improve Office Skills/Professionalism 3.Improve Interpersonal Skills Program Quality Improvement Report

Action plan for Student-Learning or Service Outcomes Program Quality Improvement Report ActionTimelineHuman / Fiscal Resources Req’d Increase Computer & Software Training Spring 2010None Improve Office SkillsSpring 2010None Improve Interpersonal SkillsSpring 2010Lectureship Grant

Published Data Program Quality Improvement Report

Program Quality Improvement Report