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Department of Accounting SWOT Analysis - College of Business ...

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Appendix 12 Panel A:<br />

BSBA in ACCOUNTING LEARNING OBJECTIVES FOR ASSESSMENT –<br />

AACSB & SACS (Summary)<br />

1<br />

2<br />

Ethics<br />

Learning Goal Learning Goal Objective Assessment Method<br />

Students will have the<br />

capability to recognize<br />

ethical issues in business.<br />

Communication<br />

Students will be effective<br />

communicators.<br />

Students can recognize and<br />

analyze ethical dilemmas and<br />

select a resolution for practical<br />

accounting situations, such as:<br />

• Choosing/Changing<br />

<strong>Accounting</strong> Principles<br />

(Acct 301, 302)<br />

• Earnings Manipulation<br />

(Acct 301, 302)<br />

• Overproduction<br />

Problem/Absorption<br />

Costing (Acct 311)<br />

• Fraud (Acct 460)<br />

• Internal Controls (Acct<br />

460)<br />

• PCAOB/SOX (Acct 460)<br />

• Trust Service (Acct 460)<br />

• Auditing (Acct 460)<br />

• Tax Avoidance vs. Tax<br />

Evasion (Acct 421)<br />

• Tax Preparer<br />

Responsibility (Acct 421)<br />

Students can communicate an<br />

issue in a coherent written<br />

presentation.<br />

Students will be able to write<br />

clearly using proper grammar<br />

For courses identified in<br />

Learning Objectives:<br />

Graded homework case<br />

study including at least one<br />

ethical issue. At least 75%<br />

<strong>of</strong> students will receive a<br />

grade <strong>of</strong> 70% on the<br />

resolution.<br />

Undergraduates<br />

ACCT 302 paper graded<br />

for punctuation, spelling,<br />

vocabulary, argument,<br />

grammar. At least 75% <strong>of</strong><br />

Sp<br />

06<br />

Not Met<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

Fall<br />

06<br />

Not Met<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

NA<br />

Sp<br />

07<br />

Met<br />

Met<br />

Met<br />

Met<br />

Met<br />

Met<br />

Met<br />

Met<br />

Met<br />

Met<br />

Action<br />

None<br />

None<br />

None<br />

None<br />

None<br />

None<br />

None<br />

None<br />

None<br />

None<br />

Met Met NA None

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