Accounting M.Acc. Assessment Plan
The Master of Accountancy program seeks to provide students a breadth and depth of understanding accounting principles and practices beyond an undergraduate education in accounting. The program prepares students for rewarding careers as professional accountants in public practice, private industry, and government or non-profit sectors.
Student Learning Outcomes
1. Students will be able to demonstrate knowledge of the theoretical underpinnings of GAAP.
- Students will demonstrate their understanding of accounting theory and the relationship between theory and current accounting standards.
- Grades for an assignment in governmental accounting (ACC 607) as well as the outcome of a pre- and post-essay on accounting theory in ACC 759 will be used.
2. Students will be able to acquire and enhance critical thinking skills through a variety of problems and case situations.
- Given a variety of problems and case situations, students will employ suitable analytical techniques and methodologies relating to unstructured problems. Students will demonstrate their ability to resolve complex issues through research methods.
- Cases from ACC 604 and ACC 611 will be used as assessment method.
3. Students will be able to demonstrate improving oral and written communication.
- Students should demonstrate a high level of written and oral presentation skills
- Research cases from ACC 611 will be assessed for quality. A presentation in ACC 611 and in ACC 750 will be assessed for quality.
4. Students will be able to demonstrate knowledge of the ethical standards applicable to the profession.
- Students will learn to identify and resolve ethical conflicts.
- An ethical test element in ACC 670 will be evaluated.
5. Students will be able to demonstrate knowledge of the role of accounting in capital markets.
- Students will be exposed to elements that combine topic areas across functional areas relating to accounting and capital markets finance theory as well as valuation aspects.
- Specified elements of ACC 750 based on examination questions will be collected.
6. Students will be able to demonstrate knowledge of the role of taxes in operations and decision making.
- Students will be exposed to a range of taxes that apply to a spectrum of entities. Students will understand the role of taxation in society.
- Tax return assignments from ACC 611 and excel cases from ACC 783 and ACC 786.