College of Business Department of Accountancy. Master of Accountancy (MAC) Program Assessment Plan. January 18, 2017

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1 College of Business Department of Accountancy Master of Accountancy (MAC) Program Assessment Plan January 18, 2017 Submitted by Dr. Rebecca Shortridge,

2 1. Introduction The Master of Accounting (MAC) program is a proposed program that will be offered at NIU Naperville. The MAC, a professionally oriented degree program, will prepare students for a career in accountancy and will qualify them to sit for the Certified Public Accountant examination in Illinois. The program will be offered in a cohort model using a subset of courses offered in our on-campus programs. This program s off-campus location and professional orientation will provide an opportunity for a large population of potential graduate students who cannot commit to a full-time, day-time program. We believe sufficient demand exists for a part-time, evening and/or weekend program for suburban working professionals, who have an undergraduate degree in a discipline other than accounting. 2. Student Learning Outcomes (SLOs) The NIU Master of Accounting (MAC) program provides advanced study in accounting to prepare students for the challenges of the professional practice of accountancy. This preparation is measured by the student s ability to: demonstrate appropriate knowledge of technical accounting concepts, develop critical thinking skills necessary to solve problems, support conclusions using appropriate research and authoritative pronouncements, articulate relevant codes of conduct and professional standards. 3. Program-by-Baccalaureate Learning Outcomes Matrix This is not applicable. 4. Curriculum Map Technical Accounting Knowledge Critical Thinking Skills Support Conclusions with Research Articulate Codes of Conduct & Professional Standards ACCY 510 B B ACCY 520 D D ACCY 531 B ACCY 532 D D D ACCY 550 D D D ACCY 560 B D ACCY 633 P P D ACCY 650 P D ACCY 664 P P ACCY 670 D P D D ACCY 675 P P COB elective D

3 5. Assessment Methods I. Department Mission In support of the mission of the College of Business, the Department of Accountancy at Northern Illinois University strives to enhance the profession of accountancy through quality teaching, research, and professional service. We seek to prepare students for successful business careers through teaching excellence in our undergraduate and graduate programs. We strive to develop both academic and professional research that will improve accounting education and/or facilitate accounting professionals in providing quality services to the business community. We also endeavor to advance the profession by providing service to professional organizations and assistance to firms and business professionals. II. Program Learning Goals and Objectives The NIU Master of Accounting (MAC) program will provide advanced study in accounting to prepare students for the challenges of the professional practice of accountancy. Goal: Our students will apply accounting concepts and technology to solve problems. LO1: Demonstrate appropriate knowledge of technical accounting concepts. LO2: Develop critical thinking skills necessary to solve problems. LO3: Support conclusions using appropriate research and authoritative pronouncements. Goal: Our graduates will demonstrate awareness of ethical issues in business and accounting. LO4: Articulate relevant codes of conduct and professional standards. III. Methods to Evaluate Effectiveness a. Faculty assessment of learning objectives b. Placement information c. University alumni surveys d. Accountancy alumni surveys e. Periodic faculty review of required accountancy courses f. Student performance on professional certification examinations g. Guidance provided by the Accountancy Executive Advisory Council h. Exit surveys i. AACSB accreditation process

4 IV. Description of Methods Method Description Time Line Person Responsible Goals Addressed A. Faculty assessment of learning objectives Faculty directly assess student achievement of a specified learning objective through a class assignment (project; exam problem) that is evaluated using a rubric developed for the assignment. Every Fall and Spring semester, a sample of courses is selected to evaluate Department learning objectives. Department Assistant Assistant to the Assessment of Learning Committee B. Placement information Graduates are asked about the positions they have accepted. Surveys are sent to students who do not provide this information before they graduate. At the end of every semester. Follow-up surveys mailed one to two months after graduation. Second mailing two to three months after graduation. Assistant to the General measure of all goals. C. University alumni surveys Accountancy graduates are asked questions about their perceptions of how well the University and Department prepared them for their careers. One year after graduation. University Assessment Coordinator General measure of all goals. D. Accountancy alumni surveys In addition to the University survey, accountancy graduates are asked additional questions about their experiences at NIU and their perceptions of how well the program prepared them for their careers. One, five, and ten years after graduation to coincide with University surveys. Assistant to the Assessment of Learning Committee E. Periodic faculty review of required accountancy courses Faculty review to insure that course content is current and complete. At least once every three years Faculty Subject Matter Groups Curriculum Committee

5 Goals Method Description Time Line Person Responsible Addressed F. Student performance on professional certification examinations Assess student performance on professional certification examinations. Annually Department I G. Guidance provided by Accountancy Executive Advisory Council Alumni who work in the service region and employers who hire our students meet to provide guidance to our program. Semi-Annually Department H. Exit surveys Students are asked questions about their perceptions of how well the program prepared them for their careers. At the end of every semester. Assistant to the Assessment of Learning Committee I. AACSB accreditation process Feedback from the AACSB visitation team that applies international standards to the NIU program. Visitation every five years Department Assistant to the

6 V. Table of Objectives by Methods Technical Accounting Knowledge Critical Thinking Skills Support Conclusions with Research Articulate Codes of Conduct & Professional Standards A. Faculty assessment of learning objectives B. Placement information General measure of all goals by virtue of successful admission to graduate school or employment. C. University alumni surveys General measure of all goals by virtue of positive responses from the survey. D. Accountancy alumni surveys E. Faculty review of courses F. Professional examination performance G. Accountancy Executive Advisory Council H. Exit surveys I. AACSB accreditation process

7 VI. Time Line The Department of Accountancy follows the following calendar of assessment activities: January: Review student performance on professional certification examinations. February: Analyze placement information and exit surveys collected from December graduates. Collect and analyze fall semester direct assessment results. April: May: Collect placement information from and conduct exit surveys with May graduates. Department Assurance of Learning Committee reports assessment results to Curriculum Committee faculty during spring semester. Analyze placement information and exit surveys collected from May graduates. Discuss changing professional needs, program preparation of hires, and suggested curricular improvements with Advisory Council and summarize discussion and surveys, if applicable. June July: Collect and analyze spring semester direct assessment results. Analyze University and Department alumni surveys. August: Collect placement information from and conduct exit surveys with August graduates. Review student performance on professional certification examinations. September: Analyze placement information and exit surveys collected from August graduates. October: Analyze assessment results in Department Assessment of Learning and Curriculum Committees. Determine changes for improvement, if needed. November: Discuss changing professional needs, program preparation of hires, and suggested curricular improvements with Advisory Council and summarize discussion and surveys, if applicable. Collect placement information from and conduct exit surveys with December graduates. VII. Benchmark The Department of Accountancy has established a benchmark of 85% for direct assessment of learning objectives for MAC students.

8 VIII. Use of Results The NIU Department of Accountancy engages in assessment efforts to determine the degree to which we are achieving our learning objectives in support of our learning goals. To this end, we collect both direct and indirect measures of student learning. Direct assessment data is collected from faculty members who use a variety of course-embedded measures (e.g., project reports, exam questions, in-class presentations, etc.) and CPA exam performance. Indirect assessment data (e.g., survey responses) are collected to complement our direct assessment observations. Each year, the Department Assurance of Learning Committee reviews the assessment data and reports the results of this review to the Curriculum Committee and to the full faculty to (1) foster continuous improvement of our curriculum and (2) facilitate effective delivery of our curriculum.