September 1
Assessment
Data 2011
The point of assessment is to consider data as you make decisions within your Department and
AC School
its degree programs. You should expect AACSB to ask you questions about assessment during
their visit to C&BA in January of 2013. Use the attached data. Ask questions. Suggest
improvements.
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C ONTENTS
Current Mission Statement .............................................................................................................................................................................................. 2
Department‐level Assessment ......................................................................................................................................................................................... 2
.
Outcome 1. Full‐time tenured and tenure track faculty will engage in research and scholarly activity ...................................................................... 2
Outcome 2. All faculty will engage in continuing professional development and community service activities commensurate with their
professional and personal interests. ............................................................................................................................................................................ 3
Outcome 3. The School will support the research activities of our Ph.D. students. .................................................................................................... 3
Outcome 4. The School will continue to recruit top students to its undergraduate and graduate programs. ............................................................ 4
Outcome 5. The School will continue to improve the diversity of its student population. .......................................................................................... 4
Outcome 6. The School will continue to provide support to our students to ensure successful performance in our programs. ................................ 4
Outcome 7. Undergraduate majors will receive timely and effective academic advisement during the year............................................................. 4
Degree Program‐level assessment: Master of Accountancy ............................................................................................................................................ 5
Program Outcome 1. The program will improve and sustain a high level of recognized quality, including national accreditation, if available. ........ 5
Program Outcome 2. The program will build and sustain an optimal level of annual program enrollments and degree completions. ...................... 5
Program Outcome 3. The program will be highly valued by its program graduates and other key constituencies which it serves. ........................... 5
Student Learning Outcome 1. Graduates will be able to communicate technical accounting information. .............................................................. 5
Student Learning Outcome 2 Graduates will be able to use and understand financial statements and related information. .................................. 6
Student Learning Outcome 3 Graduates will be able to understand and solve complex accounting problems. ....................................................... 7
Student Learning Outcome 4 Graduates will have analytical skills ............................................................................................................................ 7
Degree Program‐level assessment: Master of Tax Accounting ....................................................................................................................................... 9
.
Program Outcome 1. The program will improve and sustain a high level of recognized quality, including national accreditation, if available. ........ 9
Program Outcome 2. The program will build and sustain an optimal level of annual program enrollments and degree completions. ...................... 9
Program Outcome 3. The program will be highly valued by its program graduates and other key constituencies which it serves. ........................... 9
Student Learning Outcome 1 Graduates will learn the detailed tax rules affecting the taxation of corporations and partnerships. ........................ 9
Student Learning Outcome 2 Graduates will be able to identify relevant tax issues ............................................................................................... 10
Student Learning Outcome 3 Graduates will know how to brief a tax case and to write a tax memo. ................................................................... 10
Degree program‐level assessment: PhD in Accounting .................................................................................................................................................. 12
Program Outcome 1. The program will improve and sustain a high level of recognized quality, including national accreditation, if available. ...... 12
Program Outcome 2. The program will build and sustain an optimal level of annual program enrollments and degree completions. .................... 12
Program Outcome 3. The program will be highly valued by its program graduates and other key constituencies which it serves. ......................... 12
Student Learning Outcome 1 Graduates will be able to design a research study. ................................................................................................... 13
Student Learning Outcome 2 Graduates will be able to collect and analyze data and reach conclusion................................................................. 13
Student Learning Outcome 3 Graduates will be able to communicate (orally and in written form) research findings to an academic audience. . 14
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2010‐11 ASSESSMENT INFORMATION
SCHOOL OF ACCOUNTANCY
CURRENT MISSION STATEMENT
Mission
The mission of the Culverhouse School of Accountancy is to maintain high quality undergraduate, masters, and doctoral programs
that attract top students and prepare them for accounting‐related careers. Consistent with the mission of the Culverhouse College
of Commerce & Business Administration, we will achieve our goals by creating and disseminating accounting knowledge, and
committing to foster the understanding and practice of accounting through research, professional service, and outreach activities.
Vision
We will continuously strive to improve the quality of our research, teaching, and service through
our commitment to continuing professional development and learning,
the ability of our programs to help students develop the skills and knowledge needed to succeed in a constantly changing
economic environment,
our contributions to the leadership of national academic and professional organizations, and
the strength of our personal commitments to community and other service.
Values
All of our actions are guided by
a sense of responsibility to our students, other faculty members, the professional accounting community, and citizens of
Alabama,
a commitment to ethical behavior and professionalism, and
respect for all those with whom we interact.
DEPARTMENT‐LEVEL ASSESSMENT
O UTCOME 1. F ULL ‐ TIME TENURED AND TENURE TRACK FACULTY WILL ENGAGE IN RESEARCH AND SCHOLARLY
ACTIVITY
M EASURE 1.1
a. How was the Assessment Measure Implemented?
We counted the number and classification of publications accepted during 2010‐11.
b. Summary of Assessment Results:
12 of the 15 tenured or tenure‐track faculty (80%) published 30 peer‐reviewed articles.
M EASURE 1.2
a. How was the Assessment Measure Implemented?
We counted the number of editorial assignments of our faculty during the 2010‐11.
b. Summary of Assessment Results:
8 of the 15 tenured or tenure‐track faculty (53%) had 14 editorial assignments.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 1
A large majority of the accounting faculty are actively engaged in research and scholarly activity. The research productivity
of the accounting faculty is satisfactory.
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I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
We will continue to encourage faculty to continue their efforts related to scholarly research. We also support the
commitment of the faculty on the Ph.D. committee to collaborate with Ph.D. students on research projects.
O UTCOME 2. A LL FACULTY WILL ENGAGE IN CONTINUING PROFESSIONAL DEVELOPMENT AND COMMUNITY SERVICE
ACTIVITIES COMMENSURATE WITH THEIR PROFESSIONAL AND PERSONAL INTERESTS .
M EASURE 2.1
a. How was the Assessment Measure Implemented?
We counted the number of research presentations during the 2010‐11.
b. Summary of Assessment Results:
8 of the 15 tenured or tenure‐track faculty (53%) made 19 presentations at accounting conferences or accounting
colloquia.
M EASURE 2.2
a. How was the Assessment Measure Implemented?
We count the number of leadership positions held by our faculty during 2010‐11.
b. Summary of Assessment Results:
6 of the 18 faculty (33%) had local or national leadership positions.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 2
A significant number of the accounting faculty are engaged in continuing professional development. The level of
involvement is satisfactory.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
Despite resource constraints, we will continue to provide travel funds to encourage faculty participation in continuing
professional development.
O UTCOME 3. T HE S CHOOL WILL SUPPORT THE RESEARCH ACTIVITIES OF OUR P H .D. STUDENTS .
M EASURE 3.1
a. How was the Assessment Measure Implemented?
We counted the number of conferences our Ph.D. students attended during 2010‐11.
b. Summary of Assessment Results:
6 of our 9 on‐campus Ph.D. students (100% of those who were not in the first year of the program) attended 13
international, national or regional conferences. This is maximum level of conference participation appropriate for our
students.
M EASURE #3.2
a. How was the Assessment Measure Implemented?
We counted the number of research papers submitted to peer‐reviewed journals during 2010‐11.
b. Summary of Assessment Results:
2 of our Ph.D. students submitted a total of 3 papers to peer‐reviewed journals. One of those papers received an
opportunity to revise and resubmit. This level of participation by Ph.D. students is satisfactory.
M EASURE 3.3
a. How was the Assessment Measure Implemented?
We counted the number of Ph.D. students who left the program with a tenure‐track accounting faculty position during
2010‐11.
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b. Summary of Assessment Results:
Both Ph.D. students who were at the dissertation stage of the program left with tenure‐track accounting positions at
AACSB‐accredited schools. One of the positions is at a doctoral‐granting school.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 3
The Ph.D. students are actively engaged in research activities, including conference attendance and journal submissions.
The research activities of our Ph.D. students is satisfactory.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
Despite resource constraints, we plan to continue to support conference attendance by Ph.D. students, though likely not
at the same level as last year. We support the commitment of the faculty on the Ph.D. committee to collaborate with
Ph.D. students on research projects.
O UTCOME 4. T HE S CHOOL WILL CONTINUE TO RECRUIT TOP STUDENTS TO ITS UNDERGRADUATE AND GRADUATE
PROGRAMS .
This outcome was not assessed.
O UTCOME 5. T HE S CHOOL WILL CONTINUE TO IMPROVE THE DIVERSITY OF ITS STUDENT POPULATION .
This outcome was not assessed.
O UTCOME 6. T HE S CHOOL WILL CONTINUE TO PROVIDE SUPPORT TO OUR STUDENTS TO ENSURE SUCCESSFUL
PERFORMANCE IN OUR PROGRAMS .
This outcome was not assessed.
O UTCOME 7. U NDERGRADUATE MAJORS WILL RECEIVE TIMELY AND EFFECTIVE ACADEMIC ADVISEMENT DURING THE
YEAR .
M EASURE 7.1
a. How was the Assessment Measure Implemented?
We required each accounting undergraduate student to meet at least once per semester (prior to registering for
classes) with Sandy Davidson or an advisor from C&BA for a student advising session.
b. Summary of Assessment Results:
No student registered for classes without meeting personally with Ms. Davidson or another advisor.
M EASURE 7.2
a. How was the Assessment Measure Implemented?
We scheduled an AC 310 orientation in August 2010, invited all students currently enrolled in AC 310, and required
them to sign in when they arrived.
b. Summary of Assessment Results:
Of the 199 students enrolled in AC 310 in the fall semester, 190 (95%) attended the orientation.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 7
Our efforts to provide timely and effective academic advisement to our undergraduate students were successful. We
expect to continue the activities measured in 7.1 and 7.2 each year.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
Our experience shows us that transfer students need more guidance than students who begin their academic career at
UA. Beginning with the Fall 2011 semester, we will host a special orientation for accounting majors who are recent
transfers from a community college or another university.
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DEGREE PROGRAM‐LEVEL ASSESSMENT: MASTER OF ACCOUNTANCY
P ROGRAM O UTCOME 1. T HE PROGRAM WILL IMPROVE AND SUSTAIN A HIGH LEVEL OF RECOGNIZED QUALITY ,
INCLUDING NATIONAL ACCREDITATION , IF AVAILABLE .
a. How was the Assessment Measure Implemented?
Documentation from the most recent reaffirmation of accreditation of the College and School by the
Association to Advance Collegiate School of Business (AACSB) as well as recently published national rankings.
b. Summary of Assessment Results:
The Peer Review Team encouraged the School to continue to update the curriculum in response to changes in
accounting practice. The School’s masters programs are consistently ranked in the top 20 graduate programs
by Public Accounting Report. All Big 4 accounting firms recruit the School’s graduate programs.
c. Evidence for improvement based on results:
In response to changes in practice, courses have been adapted to increase coverage of International Financial
Reporting Standards and fair value measurement and to ensure that each student can use the FASB’s
Accounting Codification to conduct professional research.
P ROGRAM O UTCOME 2. T HE PROGRAM WILL BUILD AND SUSTAIN AN OPTIMAL LEVEL OF ANNUAL PROGRAM
ENROLLMENTS AND DEGREE COMPLETIONS .
a. How was the Assessment Measure Implemented?
The University’s Office of Institutional Research and Assessment Statistical Profiles for 2005‐
b. Summary of Assessment Results:
Enrollment in the Master’s of Accountancy Program (MAcc) has risen from 70 in 2004 to 81 in 2009. The
number of degrees awarded has remained constant at around 73.
c. Evidence for improvement based on results:
The School has been authorized to hire an additional tenure‐track faculty member to meet the demands of
increased enrollment.
P ROGRAM O UTCOME 3. T HE PROGRAM WILL BE HIGHLY VALUED BY ITS PROGRAM GRADUATES AND OTHER KEY
CONSTITUENCIES WHICH IT SERVES .
a. How was the Assessment Measure Implemented?
Job placements.
b. Summary of Assessment Results:
MAcc students normally have 100% placement by graduation.
c. Evidence for improvement based on results:
The director will continue post‐recruiting season discussions with major recruiters each year. The School will
continue working to attract new employers to campus.
S TUDENT L EARNING O UTCOME 1. G RADUATES WILL BE ABLE TO COMMUNICATE TECHNICAL ACCOUNTING
INFORMATION .
M EASURE 1.1
a. Where was the assessment measure implemented?
In‐class, course‐embedded
Course Number(s): AC 532
Course Instructor(s): RICH HOUSTON
b. Summary of Assessment Results:
91% of students meet expectations on a writing assignment requiring defining a technical term for a client,
and identifying an audit issue with new technology.
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M EASURE 1.2
a. Where was the assessment measure implemented?
In‐class, course‐embedded
Course Number(s): AC 534
Course Instructor(s): TODD DEZOORT
b. Summary of Assessment Results:
On an exam question that required students to diagram the steps of a fraud investigation, and describe key
features of some of the steps, 23% exceed expectations, 55% meet expectations, and 22% fail to meet
expectation.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 1
Overall, 16% of students fail to meet expectations on this learning goal, 73% meet the expectations, and 12% exceed the
expectations. Using a baseline of 80% meeting or exceeding expectations, the result is reasonable.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
The faculty who teach in the Master of Accountancy program will meet to discuss whether a baseline of 80% meeting or
exceeding expectations is appropriate for a graduate program. We also plan to examine whether the questions used to
measure this learning objective are appropriate.
S TUDENT L EARNING O UTCOME 2 G RADUATES WILL BE ABLE TO USE AND UNDERSTAND FINANCIAL STATEMENTS
AND RELATED INFORMATION .
M EASURE 2.1
a. Where was the assessment measure implemented?
In‐class, course‐embedded
Course Number(s): AC 512
Course Instructor(s): MARY STONE
b. Summary of Assessment Results:
On a set of exam questions about goodwill and using the equity method to account for the value of
investments, 94% of students answered the questions correctly and 6% answered incorrectly.
M EASURE 2.2
a. Where was the assessment measure implemented?
In‐class, course‐embedded
Course Number(s): AC 523
Course Instructor(s): GARY TAYLOR
b. Summary of Assessment Results:
On an exam question asking students to use financial statements to analyze and compare evaluated
performance between two companies, 17% of students exceeded expectations, 71% met expectations, and
12% failed to meet expectations.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 2
Overall, 9% of students fail to meet expectations on this learning goal, 82% meet the expectations, and 12% exceed the
expectations. Using a baseline of 80% meeting or exceeding expectations, the result is reasonable.
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I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
We will expand coverage of current topics, such as fair value accounting and international accounting standards, in the
financial accounting classes. Accounting faculty continuously visit representatives from the professional community and
standard setting boards to stay abreast of current issues and changes in accounting practice.
S TUDENT L EARNING O UTCOME 3 G RADUATES WILL BE ABLE TO UNDERSTAND AND SOLVE COMPLEX ACCOUNTING
PROBLEMS .
M EASURE 3.1
a. Where was the assessment measure implemented?
In‐class, course‐embedded
Course Number(s): AC 561
Course Instructor(s): TOM ALBRIGHT
b. Summary of Assessment Results:
Using an exam question that required students to analyze a business situation and determine appropriate
transfer pricing, 92% of students answered the question correctly and 8% did not.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 3
Overall, 95% of students meet the expectations of the learning goal. Using a baseline of 80% meeting expectations, the
result is reasonable.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
We will use additional measures to determine whether this learning goal is being met. The faculty who teach in the Master
of Accountancy program will meet to discuss whether a baseline of 80% meeting or exceeding expectations is appropriate
for a graduate program.
S TUDENT L EARNING O UTCOME 4 G RADUATES WILL HAVE ANALYTICAL SKILLS
M EASURE 4.1
a. Where was the assessment measure implemented?
In‐class, course‐embedded
Course Number(s): AC 589
Course Instructor(s): AUSTIN REITENGA
b.
c. Summary of Assessment Results:
Using an out‐of‐class computer assignment that required students to analyze data and find anomalies, 45%
exceeded expectations, 38% met expectations, and 17% fail to meet expectations.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 4
Overall, 83% of student meet or exceed expectations. Using a baseline of 80% meeting expectations, the result is
reasonable.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
We will use additional measures to determine whether this learning goal is being met. The faculty who teach in the Master
of Accountancy program will meet to discuss whether a baseline of 80% meeting or exceeding expectations is appropriate
for a graduate program.
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C URRICULUM M AP
Communicate Use and understand Understand and Analytical skills
technical accounting financial statements solve accounting
information problems.
AC 512 – Advanced Financial
Reporting & Analysis
AC 523 – Business Valuation &
Performance Measurement
AC 532 – Advanced Governance, Risk
Assessment, Assurance
AC 534 – Fraud & Ethics Risk
Management
AC 561 – Accounting for Business
Management
AC 589 – Accounting Information
Systems
LGS 504 – Legal Issues in Accounting
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DEGREE PROGRAM‐LEVEL ASSESSMENT: MASTER OF TAX ACCOUNTING
P ROGRAM O UTCOME 1. T HE PROGRAM WILL IMPROVE AND SUSTAIN A HIGH LEVEL OF RECOGNIZED QUALITY ,
INCLUDING NATIONAL ACCREDITATION , IF AVAILABLE .
d. How was the Assessment Measure Implemented?
Documentation from the most recent reaffirmation of accreditation of the College and School by the
Association to Advance Collegiate School of Business (AACSB) as well as recently published national rankings.
e. Summary of Assessment Results:
The Peer Review Team encouraged the School to continue to update the curriculum in response to changes in
accounting practice. The School’s masters programs are consistently ranked in the top 20 graduate programs
by Public Accounting Report. All Big 4 accounting firms recruit the School’s graduate programs.
f. Evidence for improvement based on results:
In response to changes in practice, courses have adapted to increase coverage of the recognition and
measurement of uncertain tax benefits and to ensure that each student can use the FASB’s Accounting
Codification to conduct professional research.
P ROGRAM O UTCOME 2. T HE PROGRAM WILL BUILD AND SUSTAIN AN OPTIMAL LEVEL OF ANNUAL PROGRAM
ENROLLMENTS AND DEGREE COMPLETIONS .
d. How was the Assessment Measure Implemented?
The University’s Office of Institutional Research and Assessment Statistical Profiles for 2005‐
e. Summary of Assessment Results:
Enrollment in the Masters of Tax Accounting (MTA) has risen from 13 in 2005 to 19 in 2009 and is expected to
continue at this level. The number of degrees awarded has also rise from 18 in 2004‐05 to 25 in 2009‐10.
f. Evidence for improvement based on results:
The School has been authorized to hire an additional tenure‐track faculty member to meet the demands of
slightly higher enrollment.
P ROGRAM O UTCOME 3. T HE PROGRAM WILL BE HIGHLY VALUED BY ITS PROGRAM GRADUATES AND OTHER KEY
CONSTITUENCIES WHICH IT SERVES .
d. How was the Assessment Measure Implemented?
Job placements.
e. Summary of Assessment Results:
The MTA program normally has 100% placement by graduation.
f. Evidence for improvement based on results:
The director will continue post‐recruiting discussion with major recruiters each year. The School will continue
to work on attracting new employers to campus.
S TUDENT L EARNING O UTCOME 1 G RADUATES WILL LEARN THE DETAILED TAX RULES AFFECTING THE TAXATION OF
CORPORATIONS AND PARTNERSHIPS .
M EASURE 1.1
a. Where was the assessment measure implemented?
In‐class, course‐embedded
Course Number(s): AC 578
Course Instructor(s): ED SCHNEE
b. Summary of Assessment Results:
On an exam question asking students to discuss the tax implications of potential transactions in a
partnership, 25% exceeded expectations, 55% met expectations, and 20% failed to meet expectations.
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O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 1
Overall, 80% of students meet or exceed expectations. Using a baseline of 80% meeting expectations, the result is
reasonable.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
We will use additional measures to determine whether this learning goal is being met. The faculty who teach in the Master
of Tax Accounting program will meet to discuss whether a baseline of 80% meeting or exceeding expectations is
appropriate for a graduate program.
S TUDENT L EARNING O UTCOME 2 G RADUATES WILL BE ABLE TO IDENTIFY RELEVANT TAX ISSUES
M EASURE 2.1
a. Where was the assessment measure implemented?
Course Number(s): AC 575 and AC 578
Course Instructor(s):
b. Summary of Assessment Results:
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 2
N/A
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
We plan to identify specific measures for this newly created learning goal.
S TUDENT L EARNING O UTCOME 3 G RADUATES WILL KNOW HOW TO BRIEF A TAX CASE AND TO WRITE A TAX MEMO .
M EASURE 3.1
a. Where was the assessment measure implemented?
In‐class, course‐embedded
Course Number(s): AC 593
Course Instructor(s): RICK HATFIELD
b. Summary of Assessment Results:
On a writing assignment that required students to research and explain the tax rules related to a business
situation, 39% exceeded expectation, 33% met expectations, and 28% failed to meet expectations. Using
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 3
Overall, 72% of students meet or exceed expectations. The results fall short of the baseline of 80% meeting or exceeding
expectations.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
A rubric detailing the expectations for writing and presentation of findings will be provided to students in advance of the
assignment. The faculty who teach in the Master of Tax Accounting program will meet to discuss whether a baseline of
80% meeting or exceeding expectations is appropriate for a graduate program.
C URRICULUM M AP
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Detailed tax rules Identify relevant Brief tax case &
affecting corporations & tax issues write tax memo.
partnerships.
AC 575 – Taxation of Corporations &
Shareholders
AC 576 – Advance Corporate
Taxation
AC 578 – Partnership Taxation
AC 593 – Research & Communication
in Taxation
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DEGREE PROGRAM‐LEVEL ASSESSMENT: PHD IN ACCOUNTING
P ROGRAM O UTCOME 1. T HE PROGRAM WILL IMPROVE AND SUSTAIN A HIGH LEVEL OF RECOGNIZED QUALITY ,
INCLUDING NATIONAL ACCREDITATION , IF AVAILABLE .
g. How was the Assessment Measure Implemented?
Documentation from the most recent reaffirmation of accreditation of the College and School by the
Association to Advance Collegiate School of Business (AACSB) as well as recently published national rankings.
h. Summary of Assessment Results:
The program is routinely ranked as one of the top 20 Ph.D. programs in accounting by the Public Accounting
Report. The School replaced retiring faculty members with faculty who publish in top and high quality
academic journals (e.g., The Accounting Review, Journal of Accounting Research, Auditing: A Journal of
Practice & Theory, Behavioral Research in Accounting). Each of these faculty members works with one or
more Ph.D. students from admission to graduation. Students are required to write summer papers and
encouraged to submit them for presentation and publication in high quality academic journals. During the last
two years, graduates accepted positions at Oklahoma State (2 graduates) and North Texas University. A
graduate was recently tenured by Emory University.
In response to evidence of a shortage of accounting Ph.Ds. to teach tax and auditing, the American Institute of
Certified Public Accountants and the largest accounting firms established a fund to encourage students with
CPA practice experience to earn Ph.Ds. at selected universities. The program provides students (Accounting
Doctoral Scholars) $30,000 a year for four years. In each of the last two years an Accounting Doctoral Scholar
has chosen to study in the Culverhouse School of Accountancy.
i. Evidence for improvement based on results:
We will continue to mentor graduates in order to place them in research‐oriented universities. We will
continue to recruit Accounting Doctoral Scholars.
P ROGRAM O UTCOME 2. T HE PROGRAM WILL BUILD AND SUSTAIN AN OPTIMAL LEVEL OF ANNUAL PROGRAM
ENROLLMENTS AND DEGREE COMPLETIONS .
g. How was the Assessment Measure Implemented?
The University’s Office of Institutional Research and Assessment Statistical Profiles for 2005‐
h. Summary of Assessment Results:
On average the school admits two to three Ph.D. students each year. On average two students graduate per
year. Overall, enrollment and degrees awarded have remained constant from 2004 to 2009, with around 10
students enrolled and 1‐2 degrees awarded each year.
i. Evidence for improvement based on results:
We want to maintain the GMAT scores of entering Ph.D. students at 640 or above. Because the School’s goal
is to place graduates at research‐oriented universities, enrollment must be limited so that there are a
sufficient number of research active faculty available to work intensively with students throughout their Ph.D.
programs.
P ROGRAM O UTCOME 3. T HE PROGRAM WILL BE HIGHLY VALUED BY ITS PROGRAM GRADUATES AND OTHER KEY
CONSTITUENCIES WHICH IT SERVES .
g. How was the Assessment Measure Implemented?
Number of graduates continuing to publish with members of their dissertation committee.
h. Summary of Assessment Results:
The number of graduates continuing to publish with members of their dissertation committee has increased.
During the past two years, graduates have accepted positions at Oklahoma State (2 gradates) and North Texas
University.
i. Evidence for improvement based on results:
Research active faculty will continue to work on papers with Ph.D. students as soon as the students enter the
program.
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S TUDENT L EARNING O UTCOME 1 G RADUATES WILL BE ABLE TO DESIGN A RESEARCH STUDY .
M EASURE 1.1
a. Where was the assessment measure implemented?
X In‐class, course‐embedded
Course Number(s): AC 610
Course Instructor(s): LINDA PARSONS
b. Summary of Assessment Results:
Students were given homework assignments that required they 1) identify a research question, 2)
determine the research design, including selection of a comparison group, and 3) operationalize constructs.
The assignment required the students to present their idea in written and verbal form. Both students met
the expectations for the assignment.
M EASURE 1.2
a. Where was the assessment measure implemented?
X Other (please explain)
Second year paper (advisors were Rick Hatfield and Rich Houston)
b. Summary of Assessment Results:
Two students successfully wrote and presented to the faculty their second‐year papers. Both students met
the expectations of the faculty.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 1
The faculty believe the Ph.D. students are successfully learning to design research studies, using either behavioral or
archival methods. The performance on the second‐year paper, relative to that on the AC 610 exam, demonstrates that
Ph.D. students continue to improve their research skills as the progress within the program.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
The faculty who serve on the Ph.D. Committee are committed to working with Ph.D. students as co‐authors. Collaborating
with students will provide additional opportunities for learning research skills.
S TUDENT L EARNING O UTCOME 2 G RADUATES WILL BE ABLE TO COLLECT AND ANALYZE DATA AND REACH
CONCLUSION .
M EASURE 2.1
a. Where was the assessment measure implemented?
X In‐class, course‐embedded
Course Number(s):AC 620
Course Instructor(s): TOM LOPEZ
b. Summary of Assessment Results:
Students were given homework assignments that required they 1) collect data from a database, 2) replicate
the statistical analysis of an existing study and 3) compare their findings to those in a the published study.
Both students exceeded the expectations for the assignment.
M EASURE 2.2
a. Where was the assessment measure implemented?
X Other (please explain)
Dissertation (advisors were Gary Taylor and Austin Reitenga)
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b. Summary of Assessment Results:
One student successfully defended his dissertation. Based on the assessment of his dissertation committee,
he met the expectations for the assignment. Another student did not complete her dissertation and left the
program ABD.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 2
Students are well‐prepared to collect and analyze research data and draw conclusions therefrom.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
In order to assure students successfully complete their research projects in a timely manner, the Ph.D. Committee faculty
have set recommended time tables for the dissertation proposal defense, and the final dissertation defense.
S TUDENT L EARNING O UTCOME 3 G RADUATES WILL BE ABLE TO COMMUNICATE ( ORALLY AND IN WRITTEN FORM )
RESEARCH FINDINGS TO AN ACADEMIC AUDIENCE .
M EASURE 3.1
a. Where was the assessment measure implemented?
X In‐class, course‐embedded
Course Number(s): AC 698
Course Instructor(s): RICK HATFIELD
b. Summary of Assessment Results:
All 9 on‐campus students regularly attended the research colloquia and Garner Series Research
Presentations by visiting scholars. All students were active participants at these workshops, and their
questions demonstrate a thorough knowledge of the research studies presented.
M EASURE 3.2
a. Where was the assessment measure implemented?
X Other (please explain)
Dissertation (advisors were Gary Taylor and Austin Reitenga)
b. Summary of Assessment Results:
One student successfully defended his dissertation this year. His paper was well‐written and he successfully
addressed all questions from his dissertation committee.
O VERALL I NTERPRETATION OF THE A SSESSMENT R ESULTS A SSOCIATED WITH O UTCOME 3
Students are able to communicate research findings to an academic audience, both orally and in written form.
I MPROVEMENT A CTION ( S ) TO BE A DVANCED N EXT Y EAR
In order to develop communication skills, the Ph.D. Committee faculty will encourage students to present the results of
their research studies at conferences or research colloquia.
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C URRICULUM M AP
Design research Collect & analyze Communicate
study data research findings
AC 610 – Introduction to Research &
Communication
AC 620 – Advanced Accounting Research
Methods
AC 630 – Archival Accounting Research
AC 640 – Experimental Accounting
Research
AC 650 – Directed Research
AC 698 – Research Colloquium Series
First‐year Paper
Second‐year Paper
Dissertation