Assessment practices in accounting departments of U.S. Colleges and Universities
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Published
Mar 1, 2007
Abstract
The new AACSB Eligibility Procedures and Standards for Business Accreditation and for Accounting Accreditation, as of January 31,2007, place much greater emphasis on assurance of learning. It requires colleges of business and accounting departments to utilize direct and indirect measures to assure learning. This study reports the results of a survey of accounting departments at U.S. institutions of higher education. The study determines the purposes of assessment, assessment approaches and instruments used by accounting departments, and usages of assessment activities. Most accounting departments (68 percent) had formal assessment programs and department chairs were responsible for assessment processes at the department level. Overwhelming majority of accounting departments continue to utilize indirect measures (e.9. surveys) of assessment, followed by course-embedded direct measures of assessment. Accounting departments perceive monitoring of the effectiveness of the program and guide planning and improvements efforts to be the major purposes of assessment.
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Keywords
Assessment Practice in Accounting
References
• AACSB International - The Association to Advance Collegiate Schools of Business (2007). Eligibility Procedures and Standards for Business Accreditation. Tampa, FL: AACSB.
• AACSB International - The Association to Advance Collegiate Schools of Business (2007). Eligibility Procedures and Standards for Accounting Accreditation. Tampa, FL: AACSB.
• AACSB International – The Association to Advance Collegiate Schools of Business (2005). Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way, Assessment on the Discipline, Vol. 1 (1). Tallahassee, FL: Association for Institutional Research.
• AACSB International – The Association to Advance Collegiate Schools of Business (2005). Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way, Assessment on the Discipline, Vol. 1 (1). Tallahassee, FL: Association for Institutional Research.
• The AACSB and EFMD International Conference and Annual Meetings. April 23-25, 2006. Paris, France.
• Akers, M., Giacomino, D., and Trebby, J. (1997, Fall). Designing and implementing an accounting assessment program. Issues in Accounting Education, 12 (2), 259-280.
• Albrecht, W., and Stack, R. (2000). Accounting education: charting the course through a perilous future. (www.aaahq.org/pubs/AESv16/index.html/) / accessed December 2004)
• Apostolou, B. (1999, February). Outcomes assessment. Issues in Accounting Education, 14 (1), 177-194.
• Barsky, N., Catanach, A., and Kozlowski, B. (2003, November). Creating strategic responses to critical risks facing accounting education. Issues in Accounting Education, 18 (4) 445-462.
• Dietel, R., Herman, J., and Knuth, R. (1991). What does research say about assessment? National Central Regional Educational Laboratory, 1-3. (www.ncrel.org / accessed December 2004)
• Fogarty, Timothy. (2004). Why Faculty Resist Assessment. Chapter in Best Practices in Accounting Program Assessment. Teaching and Curriculum Section of American Accounting Association. Sarasota, FL: American Accounting Association.
• Gabbin, A. (2002, April). The crisis in accounting education. Journal of Accountancy, 193 (4), 81-86.
• Gainen, J. and Locatelli, P. (1995). Assessment for the New Curriculum: A Guide for Professional Accounting Programs. Sarasota, FL: American Accounting Association.
• Hindi, N., and Miller, D. (2000, Winter). A survey of assessment practices in schools of Business. Central Business Review, 19 (1), 13-18.
• Hindi, N., and Miller, D. (2000). A Survey of Assessment Practices in Accounting Departments of Colleges and Universities. Journal of Education for Business, XIX (1), 286-290
• Hutchings, P., and Marchese, T. (1990, September-October). Watching assessment: Questions, stories, prospects. Change, 22 (5) 13-38.
• Kimmell, S., Marquette, R., and Olsen, D. (1998, November). Outcomes assessment programs: historical perspective and state of the art. Issues in Accounting Education, 13 (4), 851-868.
• Maher, K. (2004, March 23). Next on the outsourcing list. Wall Street Journal, B1, 8.
• Martell, Kathryn (2005). Overcome Faculty Resistance to Assessment. Chapter in Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way. Tallahassee, FL: Association for Institutional Research.
• Mundhenk, R. (2005). Assessment in the Context of Accreditation. Chapter in Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way. Tallahassee, FL: Association for Institutional Research.
• Prober, L. (2004, Winter). Business analysis for the accounting curriculum. Pennsylvania CPA Journal, 74 (4), 24-25.
• Schroeder, N., and Franz, D. (2004, October). Explaining the decline in CPA candidates: is the 150-hour requirement a factor? CPA Journal, 74 (10), 62.
• Shinn, S. (2001, November-December). The challenge of change. BizEd, 1, 22.
• Stivers, B., Campbell, J., and Hermanson, H. (2000, November). An assessment program for accounting: design, implementation, and reflection. Issues In Accounting Education, 15 (4), 553-581.
• Thomas, P. (2000, October). The competency-based preprofessional curriculum: a key component of vision success. Journal of Accountancy, 190 (4), 128-131.
• Vinten, G. (2000). The business school in the new millennium. International Journal of Educational Management, 14 (4), 180.
• Walvoord, B. (2004). Assessment Clear and Simple: A Practical Guide for Institutions, Departments, and general Education. San Francisco, CA: John Wiley & Sons.
• AACSB International - The Association to Advance Collegiate Schools of Business (2007). Eligibility Procedures and Standards for Accounting Accreditation. Tampa, FL: AACSB.
• AACSB International – The Association to Advance Collegiate Schools of Business (2005). Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way, Assessment on the Discipline, Vol. 1 (1). Tallahassee, FL: Association for Institutional Research.
• AACSB International – The Association to Advance Collegiate Schools of Business (2005). Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way, Assessment on the Discipline, Vol. 1 (1). Tallahassee, FL: Association for Institutional Research.
• The AACSB and EFMD International Conference and Annual Meetings. April 23-25, 2006. Paris, France.
• Akers, M., Giacomino, D., and Trebby, J. (1997, Fall). Designing and implementing an accounting assessment program. Issues in Accounting Education, 12 (2), 259-280.
• Albrecht, W., and Stack, R. (2000). Accounting education: charting the course through a perilous future. (www.aaahq.org/pubs/AESv16/index.html/) / accessed December 2004)
• Apostolou, B. (1999, February). Outcomes assessment. Issues in Accounting Education, 14 (1), 177-194.
• Barsky, N., Catanach, A., and Kozlowski, B. (2003, November). Creating strategic responses to critical risks facing accounting education. Issues in Accounting Education, 18 (4) 445-462.
• Dietel, R., Herman, J., and Knuth, R. (1991). What does research say about assessment? National Central Regional Educational Laboratory, 1-3. (www.ncrel.org / accessed December 2004)
• Fogarty, Timothy. (2004). Why Faculty Resist Assessment. Chapter in Best Practices in Accounting Program Assessment. Teaching and Curriculum Section of American Accounting Association. Sarasota, FL: American Accounting Association.
• Gabbin, A. (2002, April). The crisis in accounting education. Journal of Accountancy, 193 (4), 81-86.
• Gainen, J. and Locatelli, P. (1995). Assessment for the New Curriculum: A Guide for Professional Accounting Programs. Sarasota, FL: American Accounting Association.
• Hindi, N., and Miller, D. (2000, Winter). A survey of assessment practices in schools of Business. Central Business Review, 19 (1), 13-18.
• Hindi, N., and Miller, D. (2000). A Survey of Assessment Practices in Accounting Departments of Colleges and Universities. Journal of Education for Business, XIX (1), 286-290
• Hutchings, P., and Marchese, T. (1990, September-October). Watching assessment: Questions, stories, prospects. Change, 22 (5) 13-38.
• Kimmell, S., Marquette, R., and Olsen, D. (1998, November). Outcomes assessment programs: historical perspective and state of the art. Issues in Accounting Education, 13 (4), 851-868.
• Maher, K. (2004, March 23). Next on the outsourcing list. Wall Street Journal, B1, 8.
• Martell, Kathryn (2005). Overcome Faculty Resistance to Assessment. Chapter in Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way. Tallahassee, FL: Association for Institutional Research.
• Mundhenk, R. (2005). Assessment in the Context of Accreditation. Chapter in Assessment of Student Learning in Business Schools: Best Practices Each Step of the Way. Tallahassee, FL: Association for Institutional Research.
• Prober, L. (2004, Winter). Business analysis for the accounting curriculum. Pennsylvania CPA Journal, 74 (4), 24-25.
• Schroeder, N., and Franz, D. (2004, October). Explaining the decline in CPA candidates: is the 150-hour requirement a factor? CPA Journal, 74 (10), 62.
• Shinn, S. (2001, November-December). The challenge of change. BizEd, 1, 22.
• Stivers, B., Campbell, J., and Hermanson, H. (2000, November). An assessment program for accounting: design, implementation, and reflection. Issues In Accounting Education, 15 (4), 553-581.
• Thomas, P. (2000, October). The competency-based preprofessional curriculum: a key component of vision success. Journal of Accountancy, 190 (4), 128-131.
• Vinten, G. (2000). The business school in the new millennium. International Journal of Educational Management, 14 (4), 180.
• Walvoord, B. (2004). Assessment Clear and Simple: A Practical Guide for Institutions, Departments, and general Education. San Francisco, CA: John Wiley & Sons.
How to Cite
Hindi, M. Nitham, and Donalds S. Miller. 2007. “Assessment Practices in Accounting Departments of U.S. Colleges and Universities”. Studies in Business and Economics 13 (1). https://doi.org/10.29117/sbe.2007.0030.
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Articles