Minnesota State University Moorhead
School of Business
Accounting Program Assessment Plan
Approved 11-14-03

Desired Learning Outcomes

Knowledge of Accounting and its Environment
Students who graduate from the School of Business with a major in Accounting should understand the fundamentals of the various branches of accounting:  financial, managerial, tax, and auditing.

Communications and Technological Skills
Students who graduate from the School of Business with a major in Accounting should be able to:

1. Effectively present information and views in writing.

2. Effectively present information and views orally in a group setting.

3. Effectively use communications technology (e-mail, PowerPoint, etc.)

4. Effectively organize and present financial information (working papers, graphs, etc.)

5. Effectively use technology to solve problems (spreadsheets, information search, etc.)

Professionalism
Students who graduate from the School of Business with a major in Accounting should be able to:

1. Identify ethical issues in a professional context.

2. Demonstrate motivation and preparation to continue life-long learning.

3. Work effectively in diverse teams or project groups

4. Think critically and deal adequately with uncertainty and ambiguity in professional tasks.

Assessment Measurement Tools

Indirect Measures

Graduating Senior Survey
The Accounting Department Senior Survey contains items that match the department’s assessment goals and objectives.  Beginning in Spring semester 2001, the survey will be administered in Business 498, Business Policy.

Alumni Survey
A telephone survey of recent alumni will be conducted every two years, beginning Spring 1998. The survey addresses career preparation and satisfaction with accounting and business programs.

Direct Measures

Internship Supervisor Questionnaire
Each Accounting major has the opportunity to elect taking an internship in an environment which will offer relevant experiences, under the supervision of a practicing accountant.  The students are advised to intern after completing the majority of the required number of credits within the major so that the internship will be an opportunity to apply as much classroom learning as possible. The questionnaire is mailed to the supervisor at the end of the internship, and it must be returned before a grade is given.  The instrument includes items relating to goals and objectives that an internship supervisor may be able to observe during the term of an internship.

Certified Public Accountant Exam Scores
The most appropriate nationally-reported statistic for the Uniform Certified Public Accountant Exam is the First-Time Pass Rate for Candidates Without Advanced Degrees.  Our program is designed so that our graduates will be qualified to take the exam, and most accounting majors enter the program with the expectation of taking it. 

Scores on individual exams can be misleading.  Pass rates are quite volatile because the content of each exam varies and because the number of our graduates taking a particular exam is sometimes small.  
Goal:  Our pass rate, as measured by a three-year moving average, will remain at least 25% higher than the national average.