2000-05 Institutional Effectiveness Plan
Academic Departments
College: Jennings A. Jones College of Business
Department: Accounting
Program (Degree): Accounting (BBA) and Accounting/Information Systems (MS)
Level: Undergraduate and Graduate
MTSU Mission: Learning Goals
Middle Tennessee State University helps students become educated individuals. Those who avail
themselves of the educational opportunities provided will be prepared to:
1. live effectively in a changing, global society by broadening their interests and becoming
lifelong learners;
2. observe, assess, and influence the contemporary world using scientific knowledge and an
understanding of cultural and historical legacies;
3. think logically, critically, and creatively;
4. communicate clearly and precisely and understand the proper role of free expression in
our society;
5. make sound judgments with an awareness of ethical, moral, and aesthetic values;
6. maintain physical and mental well-being;
7. acquire a working knowledge of a discipline or a group of related disciplines; and
8. participate actively in the world community by seeking and sharing knowledge, expertise,
and creative undertakings.
College Mission
(Please provide a statement that demonstrates how the unit relates to the university
mission statement.)
The Jennings A. Jones College of Business at Middle Tennessee State University seeks to provide
a positive, creative environment for educating students, supporting the middle Tennessee
community, and contributing to intellectual pursuits.
The College seeks to prepare students for productive careers and future academic endeavors by
developing students’ skill in the areas of problem analysis and resolution and effective
communication. An undergraduate program of study within the College incorporates a chosen
business field built upon a strong general studies background. Graduate programs allow
professional study in several disciplines. Increasing curricular emphases at both levels include
computer technology usage, ethical business considerations, and international business issues.
Department Mission
(Please provide a statement that demonstrates how your department/unit relates to the
college and university mission statements.)
The mission of the Department of Accounting is to provide a broad-based accounting education
that prepares students for lifelong learning and professional growth throughout their careers.
Fulfilling this mission requires that faculty maintain continuous intellectual growth, keep abreast
of current developments in accounting education, and provide service to the profession.
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Intended Learning Outcomes
(The goal is a brief narrative in which the purpose of the academic unit is presented and
can be a considered a constant component and should reflect the overall mission. The
objectives should relate to the goal(s) and be viewed as a means to improve the current
condition by providing measurable outcomes. Objectives should be dynamic in that they
may be replaced with new ones as they are met. Objectives should meet the “SMART”
rule – simple, measurable, affordable, realistic, and timely. Assessments are the means
to determine the degree to which objectives have been achieved. Keep in mind that
assessment tools are needed for each objective.)
Accounting, BBA
Learning Outcome: 1) To prepare students for a successful career, recognizing the diverse
student interests in public practice, industry, government, education, or use of accounting
knowledge in a related field of endeavor. (MTSU Learning Goal #7)
Measurable Objective: Alumni of the program to be, at least, moderately satisfied with
the education received and the with the preparation level of the program for the chosen
career.
Means: Alumni Survey
Person/Group Responsible: Office of Institutional Effectiveness, Planning and
Research
When: The Alumni Survey is administered during the 2nd and 5th years of the
university’s five year performance funding cycle.
Results: In the spring of 2000, 81% of the accounting majors rated the “quality
of courses to prepare for employment” as either good or excellent. This
percentage dropped to 73% in the spring of 2002.
Measurable Objective: Candidates on professional examinations to have a success rate
that would rank MTSU above or equal to other TBR schools.
Means: CPA exam, CMA exam
Person/Group Responsible: Department Chair
When: Twice annually
Results: The pass-rate results from the November, 1998, CPA exams through
November, 2001, are shown in Table 1.
Learning Outcome: 2) To develop an understanding of a core body of knowledge in accounting
which the faculty agrees that all graduates of a successful accounting program should possess. As
the body of knowledge in the field of accounting evolves, the faculty recognizes that the body of
knowledge of successful graduate may change. (MTSU Learning Goals #3 #5 #7)
Measurable Objective: Graduating seniors to score at the national average on the major
field test.
Means: The Major Field Test
Person/Group Responsible: Office of Institutional Effectiveness, Planning and
Research.
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When: All graduating seniors are tested every fall and spring. Graduating
seniors in selected programs are also tested during the summer term.
Results: See Table 2.
Measurable Objective: Candidates on professional examinations to have a success rate
that would rank MTSU above or equal to other TBR schools. See above at LO1.
Learning Outcome: 3) To enhance oral and written communication skills. Specifically,
emphasized skills will be those that are necessary to successfully collect and present financial
data, whether quantitative or descriptive. (MTSU Learning Goals #4 #8)
Measurable Objective: The student in an exit interview to be able to discuss current
topics in the accounting profession.
Means: Exit Interviews
Person/Group Responsible: Department Assessment Committee
When: At the conclusion of each semester.
Results: The first exit interviews were conducted on a pilot basis during the
2002-03 academic year. The purpose of these pilot interviews was primarily to
formalize the process rather than to gather specific data useful for assessing
student knowledge.
Learning Outcome: 4) To develop skills to gather, store, analyze, and present relevant data to
solve problems encountered in the accounting profession. (MTSU Learning Goals #2 #3)
Measurable Objective: Enrolled students and graduating seniors to rate the quality of
courses in their major, at least, at the level of good.
Means: Enrolled Student Survey, Graduating Student Survey
Person/Group Responsible: Office of Institutional Effectiveness, Planning and
Research
When: Graduating Seniors are surveyed each spring semester. Enrolled students
are surveyed during the 1st and 4th years of the university’s five year performance
funding cycle.
Results: In Spring of 2001, 80% of the accounting majors who responded to the
Enrolled Student Survey rated the “quality of courses to prepare you for
employment” as good or excellent. This was higher than the response for the
College of Business, and also higher than the response for the University.
In the Spring of 2002, 100% of the accounting majors responding to the
Graduating Senior Survey rated the content of courses of either good or
excellent. Again, this was higher than either the College or the University. (The
Spring, 2003 report has not yet been received.)
Learning Outcome: 5) To enhance the understanding and the use of technology in accounting
applications. (MTSU Learning Goals #7)
Measurable Objective: The student in the exit interview to be able to recall specific
examples of the use of technology in the classroom.
Means: Exit interviews
Person/Group Responsible. Department Assessment Committee
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When: At the end of each semester
Results: The first exit interviews were conducted on a pilot basis during the
2002-03 academic year. The purpose of these pilot interviews was primarily to
formalize the process rather than to gather specific data useful for assessing
student knowledge. However, faculty conducting these exit interviews expressed
satisfaction with the degree of student familiarity with various technology
applications. Specifically, the faculty noted that students considered technology
to be so integrated into the curriculum that they considered its use to be routine.
Impact of Results
The results of the assessment measures referenced above are reported to the appropriate
department committees, or to the faculty as a whole. Many of the student perceptions concerning
course offerings and quality of the program offered were taken into consideration in structuring
curriculum changes that became effective in Fall 2002. The results are now being used to
monitor the success of those changes.
Accounting/Information Systems, MS
The MS program is currently in transition. Dr. Terry Ward accepted the newly created position
of Coordinator for this program in January 2003. Dr. Ward and the Accounting Department’s
Graduate Curriculum committee are considering proposed changes to the M.S. program. We
anticipate that these proposed changes will be finalized and will go through MTSU’s curriculum
approval processes within the next year.
MTSU Mission: Instruction, Research/Creative Activity
and Public Service
Middle Tennessee State University….maintains a sense of community and a commitment to
student-centered learning. Its focus on scholarship reflects an increasing emphasis on research,
creative arts, and public and professional service – activities that mirror the vitality of its students,
its faculty and the region….
University Goals
Accordingly, Middle Tennessee Sate University will:
1. Provide student-support services and a quality of student life that create a campus
environment conducive to learning and personal development;
2. Encourage lifelong relationships between the University and its students;
3. Recruit quality faculty and maintain support services to assist faculty in instruction;
4. Provide resources to encourage research, creative activity, and public and professional
service;
5. Develop individual, corporate, and public support for the University;
6. Encourage student-centered learning through the development of academic partnerships
within the public and private sectors;
7. Work continually to strengthen and enhance the academic core; and
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8. Provide financial and physical resources to accomplish the mission.
Instruction
Goal: 1) To improve the Accounting Internship. (MTSU goals #6, #7).
Measurable Objective: An increase in the number of students and the number of
employers participating in the internship program.
Means: Comparison in number of students and employers participating in the
program.
Person/Group Responsible: Department Chair
When: Once the internship program changes have implemented, comparisons
can be made on a semester and annual basis.
Results: A Departmental committee was charged during the 2002-03 year with
developing specific criteria for an internship program. The committee developed
and submitted a report to the Department chair addressing specified aspects of a
desirable internship program. However, throughout the year, much uncertainty
surrounded requirements under the new 120-hour program, and formalization of
the internship program was delayed.
How used: When available, the results will be used to assess the contribution of
the internship program to the accounting curriculum.
Goal: 2) To provide quality academic advising to students. (MTSU goal #1)
Measurable Objective: 60% of Graduating seniors and enrolled students will rate the
availability of their academic advisor, and the quality of information provided by the
advisor, as either good or excellent.
Means: Enrolled Student Survey, Graduating Student Survey
Person/Group Responsible: Office of Institutional Effectiveness, Planning and
Research
When: Graduating Seniors are surveyed each spring semester. Enrolled students
are surveyed during the 1st and 4th years of the university’s five year performance
funding cycle.
Results: In the Spring of 2001, 58% of the accounting majors completing the
Enrolled Student Survey rated the availability of their faculty advisor as good or
excellent. This was below the percentages responding similarly for the College
and the University. In the Spring of 2001, only 47% of the accounting majors
responding to the Graduating Senior Survey rated academic advising as good or
excellent. Fifty-nine percent rated the availability of their major advisor as good
or excellent and 53% rated the willingness of their advisor to help as good or
excellent. In the Spring of 2002, each of those responses improved. Fifty percent
rated academic advising good or excellent, 67% rated availability of their major
advisor good or excellent and 72% rated the willingness of their advisor to help
as good or excellent. (Information beyond these dates is not available.)
Goal: 3) To increase the department’s participation in the University Honors Program. MTSU
goal #1, #7)
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Measurable Objective: An increasing number of accounting majors will enroll in Honors
Courses
Means: Comparison of the enrollment of accounting majors in Honors courses
Person/Group Responsible: Department Chair
When: Comparisons can be made on a semester and annual basis
Results: Additional course offerings were made in the 01-02 academic year, and
another course will be added in the Fall of 2003. Enrollment information is
reported in Table 3.
How used: Results will be used to help assess the contribution of the accounting
department to the Honors Program and the contribution of the honors classes to
the accounting curriculum. The Department needs to consider the relatively low
number of accounting majors who enroll in this course, and determine whether
further action needs to be taken to attract more majors into these courses.
However, we are pleased with the Department’s increasing contribution to the
Honors Program.
Research/Creative Activity
Goal: To increase faculty productivity
Measurable Objective: 100% of the faculty will be academically qualified according to
College policy.
Means: Reassigned time and summer teaching opportunities for those engaged
in research.
Person/Group Responsible: Individual faculty members
When: Ongoing. Results are reported by faculty each spring on the Performance
Evaluation Form.
Results: Fourteen of the 17 accounting faculty (tenured and tenure-track) are
academically qualified.
Impact of results: Those faculty identified as not academically qualified are counseled by
the department chair. The information is also used in class scheduling.
Public/Professional/University Service
Goal: To provide alumni of the program and the business community an avenue of continuing
education. (MTSU Goals #2 #5)
Measurable Objective: Participants of continuing education programs to be, at least,
moderately satisfied with the quality of the programs offered.
Means: Survey of participants in Alumni Appreciation Day
Person/Group Responsible: Alumni Appreciation Day Committee
When: Each Spring
Results: In May 2001, 85% of participants rated their total experience as either
excellent or very good; 98% of participants rated their experience as good, very
good, or excellent. Due to an oversight, surveys were not administered at the
2002 event. Results from the 2003 event were also quite positive; while 78% of
participants rated their total experience as either excellent or very good; 99% of
participants rated their experience as good, very good, or excellent.
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Impact of Results: Used by the next year’s committee in structuring the program and the
sessions to be offered.
Goal: To support faculty efforts to engage in continuous learning and professional growth, and to
keep abreast of current developments in their fields, through ongoing professional interaction.
Measurable Objective: 33% of the faculty will engage in professional interaction during
the 2002-03 academic year.
Means: A department policy on Professional Interaction, adopted Fall 2002,
which allows faculty members to be reimbursed for reasonable costs associated
with faculty interaction.
Person/Group Responsible: The Department Accreditation Committee
When: Ongoing
Results: Available Fall 2003. The definition of “professional interaction” is still
somewhat vague, so we anticipate clarification from our AACSB Accounting
Accreditation visit team during the 2003-04 academic year. However, five
faculty have requested and received funding under the new reimbursement
policy, so those numbers alone put us close to our goal.
Impact of Results: It is expected that the percentage of faculty engaged in professional
interaction will increase with implementation of the new policy.
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Table 1
Comparison of CPA Exam Pass Rates
Test Date Section TBR AACSB MTSU
November 1998 Auditing 24.1 44.34 41.2
LPR 19.94 33.5 47.1
FARE 11.88 16.14 29.4
ARE 24.64 31.3 41.2
May 1999 Auditing 30.82 28.125 33.3
LPR 27.08 19.275 11.1
FARE 12.66 15.8 22.2
ARE 21.82 18.925 22.2
November 1999 Auditing 30.3 31.05 31.3
LPR 35.18 28.45 28.1
FARE 24.62 20.4 12.5
ARE 22.28 19.775 28.1
May 2000 Auditing 19.125 27.5 11.1
LPR 14.05 20.43 22.2
FARE 15.925 19.23 5.6
ARE 15.6 20 5.6
November 2000 Auditing 29 19.44 13.2
LPR 25.66 21.14 15.8
FARE 18.94 13.04 7.9
ARE 17.38 13.48 13.2
May 2001 Auditing 26.10 29.67 33.3
LPR 33.60 30.63 38.9
FARE 15.83 14.03 27.8
ARE 23.33 19.77 22.2
November 2001 Auditing 27.8 13.68 21.7
LPR 33.3 25.42 26.1
FARE 22.2 10.06 39.1
ARE 33.3 14.94 17.4
The highest score from each group is noted in bold print. Counting each section for each testing period
noted provides a total of 28 comparisons (7 periods with 4 sections each). The following conclusions can
be drawn from these comparisons:
MTSU scored higher than other TBR schools in 14 (50%) of these data points. Our students do
not tend to consistently score better in one exam section over time. Of the 14 times that MTSU
was above the average TBR score, 4 times were in Auditing, 3 times in LPR, 4 times in FARE,
and 3 times in ARE.
MTSU’s performance relative to other AACSB Accounting accredited universities in Tennessee
was even stronger. Specifically, in 16 data points MTSU students outperformed students from this
reference group. Again, no particular exam portion stands out as a strength or a weakness. MTSU
pass rates were above the AACSB group 4 times in Auditing, 3 times in LPR, 5 times in FARE,
and 4 times in ARE.
MTSU’s poorest performance during this period occurred in calendar year 2000. We have no
explanation for this; perhaps it is best viewed as an anomaly.
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Table 2
Major Field Test Results
National Group Mean Department of Accounting Mean
Spring 1999 154.8 162.6
Fall 1999 154.8 159.3
Spring 2000 154.8 162.5
Fall 2000 152.7 159.29
Spring 2001 152.7 158.14
Fall 2001 152.7 160.08
Spring 2002 152.7 160.45
Fall 2002 151.0 154.52
Spring 2003 151.0 162.33
A review of the Major Field Test results indicates that accounting majors from MTSU perform
well relative to the national average on the test. As shown in Table 2, in each of the semesters
reported, the mean score of the accounting majors was higher than the mean score for the national
group.
The accounting majors also perform well relative to other areas within the Jones College of
Business. In seven of the nine semesters, the accounting majors’ mean score was the highest
among the disciplines reflected in the Jones College of Business.
The MTSU Department of Accounting has scored above the national and University averages on
the Educational Testing System’s Major Field Test in every year since the test has been given.
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Table 3
Enrollment in Honors Accounting Classes
Semester Course Total Enrollment Number of ACTG majors
Fall 2001 ACTG 2110 21 5
Spring 2002 ACTG 2110 18 1
Fall 2002 ACTG 2110 19 4
Spring 2003 ACTG 2110 21 3
Spring 2003 ACTG 2120 22 6
Fall 2003 ACTG 2110 17 4
Fall 2003 ACTG 2120 18 0
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