An Assessment Program for Accounting: Design, Implementation, and Reflection

Abstract

This paper describes an assessment program for the undergraduate accounting degree program at a large, public university and highlights lessons learned in the application of this program. Faculty developed this program and have implemented assessment activities each year since 1993. Prior research has examined different aspects of designing and implementing accounting assessment programs. This paper adds to the literature by offering in-depth, practical advice regarding implementation issues and by providing specific source information for several standardized tests and tools. This program and the lessons learned in implementing it should be of use to faculty who are in the early stages of assessment-program development. This paper presents an overview of the assessment process, a full description of our assessment program, details of assessment methods, examples of the utilization of assessment results, and a recapitulation of lessons learned.

An assurance of learning success model: toward closing the feedback loop

“…In simple terms, assessment is the process of determining whether expected results of a program are being achieved through a system of observation, measurement, reporting, and revision. Stivers et al (2000) and Calderon et al (2004) define assessment as a multistep process. The process includes: (1) development of a mission statement, (2) definition of goals and objectives, (3) alignment of curriculum, (4) determination of methods and measurements, (5) setting expectations, (6) collecting and evaluating evidence, and (7) reflecting on and using data to identify opportunities to improve student learning.…”

“…Assessment tools that Eastern Illinois University uses to measure learning in the general business curriculum are alumni surveys and senior surveys. Stivers et al (2000) discuss their assessment program for the Department of Accounting at Kennesaw State University, which includes a statement of each learning objective, the assessment method, and the frequency of assessment. Assessment techniques were numerous, including both direct and indirect methods and standardized tests, student, alumni, and employer surveys, College Base Academic Subjects Examinations, Achievement Tests for Accounting Graduates, CPA exam scores, and Watson-Glaser Critical Thinking Appraisals for Managers and Professionals.…”

Accounting education literature review (2000–2002)

“…Descriptive article Stivers, Campbell, and Hermanson (2000) describe an outcome assessment program that has been in place for several years at a large public university. An overview of the program, details of assessment methods used, and lessons learned are presented in the article.…”

Including Pervasive Skills in an Accounting Curriculum at a Rural South African University

“…Staff did attempt to align the objectives with teaching and assessment activities (Stivers et al 2000;Sumison & Goodfellow 2004) however course guides merely reveal how the final mark is calculated rather than detail (e.g. Rubrics for presentation and group work projects).…”