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    Copeland Hall 409
    College of Business
     Ohio University
       Athens, Ohio

           Page I-1
SOA Policy Manual
Mission and Objectives
Page I-2

                         School of Accountancy
                             Policy Manual

               Approved January 6, 1995
      Reformatted Version Approved May 12, 2000
         Specific Paragraphs amended as noted1

                            Table of Contents

  I.             Mission, Objectives and Policies
  II.            Faculty Composition and Development
  III.           Curriculum Content and Evaluaton
  IV.            Instructional Resources and
    V.           Students and Alumni
    VI.          Intellectual Contributions

 Without amendment, College of Business Administration was changed to College of
Business due to name change of the College and branch campus was changed to regional
campus due to current usage at the University.
SOA Policy Manual
Mission and Objectives
Page I-3

                 School of Accountancy Policy Manual

                                 Section I
                      Mission, Objectives and Policies
1.1              Mission

                 The mission of the School of Accountancy is to prepare bright men
                 and women for successful careers in the accounting profession. The
                 School of Accountancy will also provide quality education to support
                 University and College of Business undergraduate and graduate
                 programs in accordance with the University missions. We provide a
                 superior education with competent professors who challenge their
                 students to excel and support their students’ professional aspirations.
                 Intellectual contributions by faculty, focusing on applied scholarship
                 and the scholarship of teaching and learning, are an important part of
                 providing this quality educational environment and maintaining
                 academic competence. [As amended November 8, 2002, and April 2,

1.2              Objectives

1.2.1 Learning Environment. Consistent with the demands of the accounting
      profession, we will provide a learning environment that allows our students to

         A broad general education in the humanities, social sciences, and natural sciences;
         Strong communication, interpersonal, and teamwork skills;
         Appreciation of diversity and cultural differences;
         Broad knowledge of business concepts and practices;
         Awareness of ethical and international aspects of business and accounting;
         Competency in critical thinking and independent learning;
         Basic skills in designing accounting information systems and using accounting
          data for decisions in business, government, and not-for-profit organizations;
         Computer skills and exposure to current information technology;
         An understanding of personal and business income taxation; and
         Comprehension of auditing concepts and the attest function. [As amended
          November 8, 2002]

1.2.2 Maintaining Highly Qualified Faculty. Consistent with our mission of
      providing a superior education, the School of Accountancy will maintain a highly
SOA Policy Manual
Mission and Objectives
Page I-4

       qualified faculty. Effective teaching will be the primary consideration in tenure,
       promotion, and merit evaluations of our faculty. Effectiveness and innovation in
       teaching are supported, assessed frequently, and rewarded fairly. A second
       important goal is to expose students to faculty members who are scholars, who do
       research that improves the theory, practice, or teaching of accounting. Outside
       academic relationships and interaction with practice also are essential to effective
       instruction; they complement teaching and curriculum development, and they help
       to provide an enriching experience for our students.

1.2.3 Research Efforts. Consistent with our educational mission, our faculty will
      approach the discipline from varied perspectives. As a whole, the accounting
      faculty will direct their research efforts toward producing intellectual
      contributions that can be applied directly to the accounting profession (applied
      scholarship) or to the classroom (scholarship of teaching and learning), with
      auxiliary attention to basic scholarship. The outputs of such research will be
      shared with academic and professional audiences through publications and public
      presentations. [As amended April 2, 2004]

1.2.4 Changes in the Accounting Profession. Consistent with our commitment to
      prepare students for professional careers, we will stay abreast of changes in the
      accounting profession through direct exposure to current practice, our
      participation in professional conferences and committee activities, and
      involvement of practicing accountants in our classes and supporting activities.

1.2.5 Organizations. Consistent with staying in the forefront of accounting education,
      our faculty will be active in serving the School, the College, the University,
      academic organizations, and professional organizations. [As amended November
      8, 2002]

1.3    School of Accountancy Policies [Section added April 4, 2003]

1.3.1 Policies. All continuing policies of the School of Accountancy are contained in
      this manual. No policy will be considered a continuing policy unless included in
      the School of Accountancy Policy Manual.

1.3.2 Changes in Policies. Changes in accounting policies to be included in the School
      of Accountancy Policy Manual may be initiated by any faculty member of the
      School of Accountancy, including the Director. Changes to the School of
      Accountancy Policy Manual require a majority vote at a scheduled faculty
      meeting of Group 1 full-time faculty members of the School of Accountancy.