Fifth Year Maintenance Report - AACSB - The University of Texas at ...

Table of Contents1. Situational Analysis ........................................................................................ 12. Progress Update on Concerns from Previous Review……………………………….. 63. Strategic Management…………………………………………………………………………….. 94. Intellectual Contributions…………………………………………………………………………. 185. Participants……………………………………………………………………………………………… 236a. Assurance of Learning………………………………………………………………….………….. 33Bachelor of Business Administration (BBA) in Accounting…………………… 33Master of Accountancy (MACY)………………………………………………………… 35PhD in Business Administration (PhD) in Accounting………………………..… 366b. Assurance of Learning Tools and Procedures..………………………………………….. 37Bachelor of Business Administration (BBA) in Accounting…………………… 38Master of Accountancy (MACY)………………………………………………………… 43PhD in Business Administration (PhD) in Accounting………………………..… 447. Other Material ………………………………………………………………………………………… 468. Supplementary Materials:A. 2007-2011 Strategic PlanB. 2011-2016 Strategic PlanC. Table 31-1: Five-Year Summary of Intellectual ContributionsD. Table 31-2: Five-Year Summary of Peer-Reviewed Journals and Number of Publicationsin EachE. Department of Accounting Journal ListF. Table 9-1: Summary of Faculty Sufficiency By Discipline and SchoolG. Table 10-1: Summary of Faculty Qualifications, Development Activities, and ProfessionalResponsibilitiesH. Table 10-2: Calculations Relative to Deployment of Qualified FacultyI. Table 6-4 Assessment Alignment for MACY Fall 2010 and Spring 2011J. Table 6-5 PhD in Business Administration Degree Assurance of Learning

1. Situational Analysis (no more than five pages): A brief analysis that enables the PeerReview Team to understand the context within which the applicant operates. It shouldanswer the following types of questions:What historical, national, local, and other factors shape the applicant's mission andoperations?The University of Texas at San Antonio (UTSA) is a relatively new institution having beenchartered in 1969 and graduating its first class of students in 1972. In recent years it has experiencedrapid growth reaching an enrollment of over 31,000 students in Fall 2011. The Department ofAccounting was one of the original administrative units in the College of Business and was originallynamed the Division of Accounting and Information Systems. The Department of Accounting became afree standing department in the 2001-02 academic year. It was initially awarded AACSB separateaccreditation in 1997 and was reaccredited in 2007. In Fall 2011 the department had 559 studentsenrolled in the Bachelor of Business Administration (BBA) in Accounting program, 111 students enrolledin the Master of Accountancy (MACY) program and 16 students enrolled in the PhD in BusinessAdministration program pursuing an emphasis in accounting. The department faculty is composed of 14tenured and tenure-track faculty, all of whom are terminally qualified, one terminally qualified facultymember who is on three-year year phased retirement, two full-time non-tenure-track lecturers, one ofwhom is terminally qualified and five adjunct faculty none of whom is terminally qualified.The university is located in San Antonio, Texas, the seventh largest city in the United States witha population of nearly 1.5 million. Despite its large population, San Antonio is a relatively small businesscity. Four Fortune 500 headquarters are located here. Major employers are government, healthcare,tourism, security and financial services.The population of the San Antonio region is uniquely diverse. Approximately 50% of theStandard Metropolitan Statistical Area (SMSA) population is Hispanic. Much of the region from whichUTSA draws its student population is predominantly Hispanic. While the regional population has arelatively small percentage of citizens classifying themselves as African-American, (6.2%) much of theenrollment growth at UTSA has been drawn from the Houston metropolitan area which has a muchlarger African-American population; thus, there has been a significant increase in the population ofAfrican-American students both in the university and in the accounting program. The demographics ofthe accounting majors at UTSA are approximately 47% Hispanic, 42% Non-Hispanic Caucasian, 8%African-American with the balance primarily made up of international students.Historically, San Antonio has been a city dominated by the presence of military installations andthese are still some of the largest employers. As a consequence there are many active duty and retiredmilitary personnel who take classes at UTSA. Recently, San Antonio has become a major destination forfamilies moving to the United States from Mexico. As a consequence the number of Mexican nationalswho are taking courses at UTSA is increasing.The university began as a commuter campus and as recently as 10 years ago drew the vastmajority of its students from San Antonio and the communities immediately around the city. However,the university made a conscious decision to change from a commuter to a residential campus. In that1

time the number of on-campus residents has risen from 500 to over 3,600. In addition numerous largestudent-oriented housing projects have been built around the campus.Today, UTSA is primarily a residential campus with a highly diverse student population comingfrom throughout the State of Texas and across the nation. Being located in one of the largest and mostethnically diverse cities in the country provides UTSA students with a unique educational opportunity.All of these changes are impacting the university, college and Department of Accounting as we developand enhance our mission.The College of Business (COB) is the second largest academic unit at UTSA. The COB hasestablished a reputation as a dynamic center of business education in South Texas. With 5,200undergraduate majors, 700 master’s students and nearly 100 PhD students, the COB has become thesingle largest source of business graduates in the region. The size of the COB alone is larger than almostevery other institution of higher education in the region. The COB is recognized for providingoutstanding educational opportunities for Hispanic students. Our part-time MBA program has beennationally ranked and recognized and the COB is ranked as one of the top 100 research departments inthe nation by the annual University of Texas at Dallas research productivity survey.What are the applicant's relative advantages and disadvantages in reputation, resources,sponsors, and supporters?The Department of Accounting is one of seven (soon to be eight) administrative units within theCollege of Business. As such, we benefit from the outstanding reputation of the College of Business.The COB provides the department with a wide array of support such as advising, information technologyand research funding. All university generated funding, both state and private, is channeled to thedepartment through the College of Business. We have nominal control over spending of maintenanceand operations (M&O) and travel funds, but must work within the guidelines established by the Collegeof Business. We have independent authority over self-generated scholarship and discretionary fundsand are completely responsible for curriculum, faculty deployment and course scheduling. Our level ofindependence is consistent with that of almost all accounting departments in the United States. It is amajor advantage that we have strong support with relatively few constraints imposed upon us by theCollege of Business administration.The department has, since its inception, enjoyed a reputation for the quality of its graduates. Asthe major source of accounting professionals for employers in San Antonio, the department has builtlong standing relationships with the accounting community. All of the large corporations in San Antoniohave significant contingents of UTSA accounting graduates. Several such as USAA, HEB and Valero haveover 100 UTSA graduates working in their accounting functions. As a relatively young institution,significant numbers of our graduates are only now moving into the upper levels of management in theirfirms. For example, the chief financial officers of Valero Energy and Tesoro Energy are both UTSAgraduates. James Bodenstedt, BBA ’96 founded MUY Brands, one of the largest franchisees of Pizza Hut,Long John Silvers and Kentucky Fried Chicken restaurants in the United States. We now have graduateswho are partners in the Big 4 firms as well as many of the major CPA firms in the United States. Thematuring of our alumni and their rise in importance in their firms has been a major factor in our recentfundraising success. We continue to aggressively exploit this and see this as a major advantage for thefuture.The large percentage of our students who are of Hispanic origin continues to be a majoradvantage to the Department of Accounting. Nearly 50% of the undergraduate enrollment and over30% of the graduate enrollment in accounting at UTSA is Hispanic. Given the size of our programs andthe high percentage of Hispanic students, UTSA represents a very attractive venue for firms to recruit.2

All of the Big Four accounting firms recruit at UTSA even though only three of them have offices in SanAntonio. In addition, such nationally prominent firms as Union Pacific Railroad, Cargill and Nestle Purinacome to UTSA specifically because of the diversity of our student pool.The Department of Accounting continues to receive strong community support. We havecreated an Advisory Board of nearly 20 accounting professionals from throughout the accountingcommunity. Almost all are alumni and nearly 95% support the department financially. Through ourCorporate Sponsor Program we have been able to raise over $40,000 in discretionary funds each of thelast four years. We have also raised nearly $30,000 a year in scholarships for accounting majors. Thiswill be the 30 th year that we have sponsored an annual Scholarship and Awards Program. Our mostrecent Kathy Keil Memorial Golf Tournament added over $30,000 to our endowed scholarship fund.This event was entirely run by our alumni supporters.The relatively short history of UTSA represents a disadvantage that both the Department ofAccounting and the College of Business must overcome. We strive mightily to educate the employersand the public about the high quality of our programs. Because of their long standing traditions,reputations and alumni loyalty, the University of Texas at Austin and Texas A&M University enjoyexceedingly strong support in the State of Texas and the city of San Antonio. There exists an underlyingreputation associated with the accounting graduates of those schools that we must constantly address.The quality of UTSA graduates and faculty are often unfairly discounted relative to those twouniversities because of this bias. However, we have recently been receiving considerable attention fromemployers because of the high-quality work ethic displayed by our graduates, many of whom are firstgenerationgraduates. This has resulted in Big Four offices from both Dallas and Houston coming to ourcampus to recruit accounting majors.We still are significantly underfunded relative to our competitor schools in the state. We haveused an endowment to establish the Ramsdell Chair in Accounting, a $500,000 chair. Because the chairis funded at a relatively low level, and because our salaries are significantly lower than at the premierprograms in Texas, we have had a difficult time finding a qualified scholar who is willing to take thisposition. We are continuing to recruit aggressively and anticipate better results due to a recent 10%increase in the salary budgeted for the position.Like all public education programs in the United States we are suffering from low funding levels.Despite a significant growth in enrollment and the addition of a PhD program, we have not had anygrowth in faculty resources. As long as the current budget situation persists, we expect to continue toface this problem.What internal, environmental, or competitive forces challenge the applicant's future?Despite the challenges imposed by the current budget problems of the State of Texas, theDepartment of Accounting continues to strive to maintain a rigorous and challenging academic programthat will continue to produce graduates that are attractive to the employers of not only our region, butof the entire state and nation. Increasingly, we are also attracting international students to ourprograms both because of their reputation for quality and because accounting is recognized as aparticularly marketable skill in hard economic times.One particular challenge we continue to face is the large number of transfer students who donot take their accounting principles courses at UTSA. That number approached 50% of our upperdivisionstudents. The differences in background of the students entering our Intermediate Accounting Iclasses has, in the past, negatively impacted our ability to attain the skill level we desire of our students.Since Intermediate I is the foundation course for the entire upper-division curriculum, this problem hadthe potential to debase the quality of our entire program. We have successfully integrated a3

competency examination into our prerequisites for Intermediate Accounting I which has increased thequality and performance of the students in our upper-division accounting courses significantly.Due to space constrains, UTSA has had to increase freshman enrollment standards so that only55% of applicants for the most recent class were admitted. Prior to university raising standards, theCOB was the first college at UTSA to establish separate admissions requirements that exceed universityrequirements. With the increased quality of freshman admissions and the higher admissions standardsthe college already has in place, we anticipate receiving consistently high-quality students in our upperdivisioncourses.While the enrollment in our undergraduate programs mirrors the ethnic makeup of thecommunities we serve, the same cannot be said of our masters’ and PhD programs. It is imperative thatwe find a way to successfully generate master’s level enrollments that are ethnically proportional to ourundergraduate enrollments. Through our ongoing efforts we have raised the percentage of Hispanics inthe MACY program from 16% in Fall 2007 to 34% in Fall 2011.We have recently funded the Ernst and Young Opportunity Scholarships which are specificallygeared toward attracting high-quality minority students into the 150-hour MACY program. We plan toexpand on this. We are also aggressively encouraging our own master’s graduates to consider the PhDprogram. We have reached out to other schools in South Texas and have been active in the KPMG PhDProject in an effort to increase PhD program minority enrollment.One of the significant advantages of having a PhD program is that we have access to a muchwider set of quality faculty candidates than was previously the case. We have been able to develop atalented faulty that is one of the most ethnically and academically diverse in the country. One-third ofthe faculty is from ethnic and racial minorities and one-third is women. We have not been givenresources to expand our faculty despite significant enrollment growth. We also have not yet hired afaculty member for the Ramsdell Chair which is occupying the slot of a departed faculty member, andwe have to wait another two years to replace a faculty member on phased retirement. On the positiveside, we are going to be hiring a highly-qualified non-tenure-track faculty member who will be joiningthe faculty in the Fall 2012 semester.Providing an effective mechanism to allow students to become CPA ready in the face of thestate imposed 150-hour educational requirement continues to challenge us. Our undergraduateprogram requires only 24 semester hours of upper-division coursework. The faculty has chosen not tooffer sufficient undergraduate elective classes in the BBA degree program to allow a student to satisfythe 30-hour upper-division educational requirement to sit for the CPA exam. At the same time, we donot want to have our master’s or undergraduate degree programs to become transitory vehicles forstudents who simply want to meet the State Board requirements. Too often these students simply arechecking off boxes and not taking the courses seriously. Consequently, we do not allow any non-degreeseeking students to take graduate courses. We do allow non-degree seeking undergraduate students totake up to nine hours of elective undergraduate courses solely for the purpose of completing the CPArequirements. We do not allow any non-degree seeking student to take more than nine hours ofundergraduate upper-division accounting coursework.A longer running issue, the effects of which are not at all certain, is the creation of a secondstate university in San Antonio, Texas A&M-San Antonio. In addition, in response to the 150-houreducational requirement for the CPA examination, several local private schools including TrinityUniversity, Our Lady of the Lake University and the University of the Incarnate Word have developedaccounting master’s degree programs. What long-range impact this will have on our master’s programremains to be seen. We have decided to emphasize the quality and breadth of our accountingprograms. We believe we have established a strong base of support that will hold us in good stead inthe face of these new programs.4

What opportunities exist for enhancing the applicant's degree offerings?The Department of Accounting is actively exploring the conversion of our existing early graduateadmissions program into a lock-step, cohort based 150-hour program more in line with the other 150-hour integrated undergraduate/master’s programs offered at the flagship universities in the state. Thiswill enhance the competitiveness of our 150-hour program and will allow the students in that programto have more opportunities with the large public accounting firms who increasingly favor graduatesfrom those programs.In recent years the university and the Department of Information Technology have developed astrong focus on information security. The Department of Accounting is currently in discussion with thecollege’s Information Technology Department to develop a joint master’s program in accounting andinformation security. We believe there will be a strong demand for this combination degree amongstudents who are interested in forensic accounting and internal auditing careers.What degree programs are included in the accreditation review, and what is the number ofgraduates in the previous year for each program?DEGREE PROGRAM2010-2011GRADUATESFALL 2011ENROLLMENTBBA in ACCOUNTING 146 559MACY (Master of Accountancy) 26 111PHD in ACCOUNTING 2 16TOTAL 164 6335

2. Progress Update on Concerns from Previous Review: Provide an update on progress inaddressing “Concerns that must be addressed prior to or at the time of the next maintenancereview” as stated in the last AACSB accreditation review official correspondence:The Peer Review Team (PRT) visited the Department of Accounting in February 2007. The teamrecommended reaccreditation that was subsequently granted. At that time there were two items whichwere designated as “Concerns that must be addressed.” These were:1. The department’s strategic plan and mission statement are limited in scope andsomewhat dated. The department should complete a more comprehensivestrategic plan that includes a revision of its mission statement. Specifically, therevised plan and mission statement should address the department’s doctoralprogram and the department’s strengthened research emphasis.2. Some of the department’s learning goals for the master’s and doctoral program arenot measurable and some do not satisfy the definition of a learning goal. Thefaculty should restructure the goals to assure that they have carefully definedmeasures for success and a formalized process for closing the loop.At the time of the last review the department was engaged in a strategic planningprocess that included reviewing and updating the Department of Accounting Mission Statement.However, that committee had not completed its work by the time of the PRT visit. As noted bythe PRT, the department needed to bring the mission statement in line with the greateraspirations of the university and college. In particular the revised mission statement needed toreflect the fact that the department had begun to support a PhD program.Responding to the PRT’s report, a faculty committee proposed and the faculty adoptedthe following completely revised mission statement in the late Spring of 2007. This revisedmission statement, given below, was submitted to and approved by the AACSB AccountingAccreditation Committee in the Fall of 2007. This is the mission statement that we have in placetoday. The mission statement guides the actions of the department and serves as a tool forstrategic planning, program evaluation and curriculum development.As recommended by the PRT in its last visit, the current strategic mission includes boththe doctoral program and the increased emphasis on research that was present, but notacknowledged, in the prior mission statement. This mission statement also reflects a muchbroader commitment on the part of the department to an expanded world view. This expandedview moves away from the regional focus of the prior mission statement and recognizes thenational and global focus that both the college and university have adopted.An additional issue raised by the PRT was the strategic planning process. At the time of thePRT’s visit, the department had begun but not completed a formal strategic planning process. Thatstrategic plan was completed in the Fall of 2007, after the untimely death of the committee chair, Dr.Russell Briner. A copy is included in the Appendix to this document. The Department of Accountingstrategic planning process follows both the university and College of Business strategic planning efforts.The department has completed the 2011-2016 Strategic Plan. Both the 2007-2011 and 2011-2016strategic plans are included in the Appendix.6

The University of Texas at San AntonioDepartment of AccountingMission StatementSpring 2007The mission of the Department of Accounting is to advance accounting knowledge andpractice through excellence in accounting education, high-impact research, and relevantcontinuing education and professional outreach activities that serve the constituents ofthe department in the state, nation and globally.The educational mission of the Department of Accounting is to prepare students forprofessional careers in industry, public accounting, and other organizations. Anundergraduate accounting education emphasizing technological, cognitive, andcommunication skills provides the basic foundation for graduate study or a professionalcareer in industry/government. The Master of Accountancy augments anundergraduate degree through in-depth study in financial accounting, taxation, auditingand managerial accounting. The PhD program develops students’ research and teachingskills essential to success in an academic career. Each program is continually evaluatedto ensure current relevance in today’s dynamic business environment. Alumni,employers, and interested others provide direction and input in the curriculumevaluation process.The research mission of the Department of Accounting is to create accountingknowledge that is relevant to theory, practice, and education, and to disseminate thisresearch to the broadest possible audience through publication in high-quality researchjournals. Research published in applied and specialized research journals and highqualitypractitioner journals also contribute to the department’s mission to createaccounting knowledge.Service to local, state, national and international constituents is an integral role for theDepartment of Accounting. The service mission of the Department of Accountingsupports the educational needs of alumni, employers, and other constituents withactivities that promote professional growth and development and through participationin community and professional activities.Addressing the issue of Assurance of Learning (AOL) goals, the Department of Accountingprogram has matured considerably since the previous visit. The Department of Accounting participatesin the AOL program of the College of Business which, in turn, is a component of the AOL program of theuniversity. Since that time, the AOL program has been standardized across the university. This wasdone to meet the requirements of AOL for the Southern Association of Colleges and Schools (SACS)reaccreditation, an effort that was completed in 2010.7

The AOL program of the department is continuously reviewed and updated. Assessments arecompleted every semester for each program and reviewed by the college’s Director of Assessment. Thelearning goals and how those are assessed are constantly being reviewed by the faculty. Thesecommittees enhance the quality of the master’s and doctoral learning goals and assessment tools ineach assessment period. During 2010, all learning goals for every program in the university werereviewed by AOL directors from different colleges and further strengthened. The Master’s and DoctoralProgram Committees review the AOL reports for each period.8

As noted in Section 2, the 2007 Peer Review Team (PRT) required the department to address theinadequacy of our then existing mission statement. The PRT report stated:“The department’s strategic plan and mission statement are limited in scope andsomewhat dated. The department should complete a more comprehensive strategic planthat includes a revision of its mission statement. Specifically, the revised plan and missionstatement should address the department’s doctoral program and the department’sstrengthened research emphasis.”The faculty, led by the Department Faculty Advisory Committee, known as the “ExecutiveCommittee,” developed the above mission statement (May 2007). This (revised) mission statementrecognizes the expanded vision of the department as the university and College of Business pursuesaspirations to becoming a Tier One institution. It formally recognizes the responsibilities of thedepartment in supporting a PhD program and confirms that the PhD program is a research-orientedprogram whose graduates will primarily pursue academic careers.The revised mission statement elevates the role of research in the department to a levelconsistent with that of a PhD granting program. Our mission challenges faculty to produce research thatis disseminated through the highest-level journals, but leaves room for practice-oriented research.Finally, the new mission statement recognizes a departmental responsibility to interact with theaccounting community through service to our profession and our alumni. This mission is current,reflects the vision of the department, and has withstood the test of time for the last five years well.While the faculty and advisory board continue to review the mission statement it is not anticipated thatthe mission will change over the next five years before the next review.Supporting Major Components of the Strategic Plan or Framework (Goals, Objectives, Etc.)The department has developed a 2011-2016 Strategic Plan that is a continuation of the 2006-2011 Strategic Plan. Both plans are available online at the UTSA COB AACSB website(http://aacsb.utsa.edu/accounting/index.asp). As with the 2006-2011 plan, the 2011-2016 plan is in twoparts. The first set of goals is specific to the Department of Accounting and its mission. The second setof goals arises through the intersection of the department mission and the College of Business StrategicPlan. The COB Strategic Plan is available at http://aacsb.utsa.edu.Strategic Management Planning Process and Outcomes:Mission Directed Department of Accounting GoalsGoal 1 Branding of the Accounting Department/ProgramThe department mission statement is outward looking with the goal of extending the reach ofthe department beyond the region and the state to the nation and globally. In order to accomplish thiswe recognize the need to raise our level of recognition beyond what it is currently, which is primarilyregional. We will accomplish this through the development of a recognizable brand for the department.Goal 2 Establishing a Highly-Effective Social Media PresenceOur mission statement directs us to serve our students, alumni and community. Thedepartment recognizes that social media has become the instrument of choice in reaching out to10

constituents both to assess their needs and to address many of those needs. Therefore, the departmentintends to develop a social media presence.Goal 3 Enhancing Student Quality and Progress in the Accounting ProgramOur educational mission is to provide the highest quality education so as to graduate wellpreparedstudents who can pursue professional careers in accounting. The department recognizes thatthere are too many students who are not achieving high levels of success as accounting majors. Weintend to continue to enhance the quality of accounting majors while providing increased counseling tothose students who are not progressing satisfactorily.Goal 4 Restructuring the Master of Accountancy (MACY) Delivery SystemOur Master of Accountancy program has been growing rapidly and is a key and increasinglyimportant part of our mission. Consistent with the direction of the university, we are providing moreemphasis on graduate education. Therefore, we intend to develop delivery systems for the MACY thatprovide more opportunities to our MACY students.Goal 5 Enhanced CPA Pass RatesAt the present time our CPA pass rate is in line with that of other universities in Texas.However, reputation of accounting programs often is measured in part by CPA pass rates. Also ourstakeholders expect our students (especially our MACY students) to be prepared to succeed on the CPAexamination. Consistent with our mission it behooves us to consistently work on enhancing our CPApass rate.Goals Arising from the Interface of the Department Mission and the COB Strategic PlanAs a component unit of the College of Business, the Department of Accounting must support theCOB Strategic Plan. We recognize this by identifying sub-goals to COB goals identified in the COBStrategic Plan. The numbering of the sub-goals references the COB goals in the COB Strategic Plan. TheCOB goals are listed in the Department of Accounting Strategic Plan 2011-2016 which is included in theAppendix.COB Goal 1-1: Expand international immersion programs by adding additional program locations on arotating basis.Sub-goal 1-1: Develop an international immersion program focusing on accounting issues as anaccounting elective.Consistent with the department mission component that references a global vision, theDepartment of Accounting will work to develop an immersion program within the set of COB immersionprograms that is specifically directed toward accounting students. Plans are underway for an immersionled this summer by Dr. Dana Forgione, Janey S. Briscoe Endowed Chair in the Business of Health, toAustralia and New Zealand.COB Goal 1-3: Integrate globalization throughout the curriculum.Subgoal 1-3: Integrate International Financial Reporting and Accounting Standards (IFRS) throughoutthe accounting curriculum.11

To enhance the global component of our curriculum, the Department of Accounting will fullyintegrate IFRS standards throughout the entire curriculum and in particular in all undergraduate andgraduate financial accounting courses. These efforts are being led by a senior faculty member whoworked at the SEC and helped craft these standards.COB Goal 2-1: Continue to expand the cybersecurity program.Sub-goal 2-1: Develop a joint master’s degree program with accounting and cybersecurity components.To respond to the changing technology of accounting and to address issues arising for ourstakeholders, the Department of Accounting will develop, in conjunction with the Department ofInformation Systems and Technology Management, a joint master’s degree program in accounting andcybersecurity. This initiative is consistent with the forward looking nature of our mission statement.COB Goal 3-5: Hire the Ramsdell Chair.Sub-goal 3-5: Hire for the Ramsdell Chair.The Department of Accounting mission statement emphasizes the need for high-qualityresearch. The hiring of a faculty member for the Ramsdell Chair supports this component of themission.COB Goal 3-6: Expand number of 5 th year accounting graduates.Sub-goal 3-6: Develop a cohort, lock-step 150-hour accounting program with minority representationproportional to the undergraduate enrollment.COB Goal 5-1: Offer graduate certificate in the Business of Health.Sub-goal 5-1: Fully implement healthcare concentration in the MACY degree.A provision exists within our MACY program for students to develop areas of interest. Atpresent there are only two classes that support a healthcare area of interest. The department will workto identify appropriate courses to support that area of interest.The College of Business Strategic Plan includes initiatives that are in support of universitystrategic initiatives. The Department of Accounting supports these initiatives as well. These are shownbelow.U/COB Goal 1-1: Collaborate with the Texas Sustainable Energy Research Institute on energy andsustainability issues.Accounting Sub-goal 1: Recruit a faculty member with expertise in energy/sustainability/environmentalaccounting.Successful accomplishment of this goal will support the growing energy industry in the region aswell as support the university’s goal of becoming a center of sustainability research.Accounting Sub-goal 2: Develop a research interest group in the Department of Accounting to focus onenergy/sustainability research issues.The university is developing a significant research capacity in the area of sustainable/environmental engineering and sciences. The development of an interest group to join in this effort willincrease the opportunity for the department to participate in grant opportunities and do qualityresearch in an area of significant interest.12

U/COB Goal 2-2: Continue to partner with the San Antonio Ecumenical Center in their annual Businessin Ethics Awards.Accounting Sub-goal: Expand the number of instructors who can teach Texas State Board of PublicAccountancy (TSBPA) approved ethics courses.The increasing number of accounting majors is straining the capacity of our TSBPA approvedethics courses. Receiving approval for more business ethics instructors to teach these courses willrelieve the pressure on our existing instructor.The College of Business also has several Vision/Goals Initiatives that do not fall under any of theother categories listed. The department supports these goals with the following initiatives.COB V/G 1: Increase diversity of doctoral students to 25%.Accounting Sub-goal: Have 1/3 of every doctoral class be composed of minority students.The department has met this goal in the past and will strive to meet it in the review period.COB V/G 2: Add two endowed chairs per department.Accounting Sub-goal: Within 3 years add one endowed chair in accounting.The availability of endowed chairs enhances the ability of the department to recruit and retainhigh-quality researchers, which is a major mission thrust of the department. Creating one more chairedposition as well as filling the Ramsdell Chair will support the mission.Describe the strategic management planning process of the accounting unit.The Department of Accounting engages in a formal strategic planning process every five years.Because the Department of Accounting is a fully-integrated component of the College of Business andthe University of Texas at San Antonio, the strategic planning process in the department occurs afterthose two entities that are above it. Thus, this strategic plan not only represents the goals andobjectives of the stakeholders of the department, but also integrates those initiatives from the Collegeof Business, and to a lesser extent the university, for which the department plays an important role.The process begins with the participation of the Department Chair and a number of facultymembers, chosen by the Dean in consultation with the department, participating in the COB StrategicPlanning Initiative, including the visioning process as described in the COB Strategic Plan. The COBStrategic Plan was completed in August 2011.On September 16, 2011, 25 faculty, staff, students and members of the Department ofAccounting Advisory Board met in a four-hour session to review and recommend items for theDepartment of Accounting Strategic Plan. At this session participants were seated at one of four tableswith a mix of participants at each table. The exercise proceeded through three different parts. First,each table did an informal SWOT (strengths, weaknesses, opportunities and threats) exercise in whichthe participants discussed the Department of Accounting and its environment. Secondly, theparticipants reviewed the College of Business strategic initiatives from the COB 2011-2016 Strategic Planand identified COB initiatives that had relevance to the Department of Accounting. Finally, the thirdpart of the exercise was for each group to identify specific initiatives that should be considered for theDepartment of Accounting Strategic Plan.The results of the September 16 planning exercise were gathered and evaluated by theDepartment of Accounting Department Faculty Advisory Committee (DFAC). The DFAC sorted,combined and filtered the proposals from the meeting into a draft strategic plan. This draft was thenpresented to the Department of Accounting faculty and Advisory Board for review and comment. After13

final revisions were made to the draft, a final version of the strategic plan was presented to the facultyand to the Advisory Board for approval. This plan is the final result of this process.As with the previous strategic plan, progress is reviewed and documented each year by theDepartment Chair and the Department Faculty Advisory Committee. A summary of the progress madeunder the 2006-2011 Strategic Plan is provided in the Appendix.Provide an overview of demonstrated continuous improvement outcomes and/orachievement of mission and goals. Summarize key continuous improvement achievementssince the last accreditation review.Using the 2006-2011 Department of Accounting Strategic Plan as a benchmark, this sectionreviews a number of examples where strategic management facilitated the improvement of theDepartment of Accounting.A strategic goal from the 2006-2011 Strategic Plan was to increase the experientialopportunities for undergraduate students. The faculty felt strongly that there was a need forundergraduate students to have an extra-classroom experience to prepare them for professionalaccounting careers. However, several forces were limiting the opportunities for students to enroll ininternships, which was the traditional route to an extra-classroom experience.The first of these forces was a change in the recruiting model used by public accounting firms inresponse to the 150-hour requirement to sit for the CPA examination in Texas. Virtually every large CPAfirm decided to use the internship as a formal recruiting tool and to limit internships to students whocould show that they would be CPA examination qualified when they graduated. Since this demandedthat a student pursue a master’s degree many students were cut out of the opportunity to do a publicaccounting internship.In addition, many of our students are non-traditional students who cannot take time off fromfamily and work commitments to do a formal internship. Also internship opportunities were limited forstudents with grade point averages below 3.00. To address our strategic initiative to increase thenumber of students having an experiential opportunity, we developed a creative response, a practicumin accounting. Working with several local nonprofit organizations we developed a course wherestudents work in consulting teams with small, mostly minority and women-owned businesses to helpthem develop their accounting skills and financial reporting. We made this practicum or an internship arequired course in the 2008-2010 catalog. The enrollment has gone from four students in the Fall 2007semester to 45 in the Fall 2011 semester. We continue to expand and refine the program by addingadditional participating client groups.A second example of how we used the strategic plan as a guide to managing our programs is theMaster of Accountancy (MACY) curriculum. In 2006, our master’s program was unfocused and includeda graduate certificate, a MBA concentration and two concentrations in the master’s program. We alsohad a 150-hour early admissions option that attracted students. Our strategic initiatives for the MACYdegree included streamlining the offerings and strengthening the 150-hour early admissions option.To that end, we eliminated the concentration in the MBA program and revised the MACYcurriculum over a four-year (two catalog cycles) period to eliminate the formal concentrations, establishrequired theory courses and add a capstone course.We also obtained funding from E&Y for scholarships for the 150-hour early admission optionand appointed a faculty mentor to monitor that program. In the last four years the number of studentsin that program has more than doubled and is continuing to rise.14

One additional area which illustrates the use of strategic management is in department fundraising.In 2006 the fund-raising effort in the department was done through a series of eventscoordinated by the department. This required a considerable amount of departmental resources anddid not take advantage of the College Development Officer’s skills. In response to our strategicinitiatives related to increasing external support, the fund-raising activities were moved to the College ofBusiness Development Office. The department facilitated the efforts that were formulated by theDevelopment Office. All the requests for funds were consolidated into a single Corporate Sponsorprogram. The Department Chair along with the COB Development Officer began regular visits withpotential donors. Systematic appeals were developed or expanded for alumni and members of theAdvisory Board. In the first year of the program, total external funds rose to $97,000. Four years later,total external funding has risen to $156,000 and discretionary funding has grown from $37,000 to$60,000. The college has recently hired an Assistant Development Officer to work on further expandingAccounting Department external funding.It is clear from reviewing the results of all 21 strategic initiatives listed in Table 1, that while notall of the initiatives have been successful the majority have been and that the use of this strategicapproach has been highly successful in guiding the department toward continuous improvement.In Section 2 of this report there is a discussion of the response by the department to theconsultative recommendations of the 2007 report Peer Review Team. It is clear from these responsesthat the department has made a great deal of progress toward achieving an environment of continuousimprovement.A final illustration of how strategic planning and management permeates the departmentculture is illustrated by several issues related to future faculty composition. For the most part these arecaptured in the 2011-2016 Strategic Plan.Funding is limited to expand faculty resources due to the continuing economic crisis in the stateand the nation. However, the demand for our programs continues to rise. At the same time we areattempting to raise our profile nationally. The first step to addressing this problem is to find a viablecandidate to fill the Ramsdell Chair. A committee composed of all of the full professors in thedepartment has been tasked to fill this chair and has identified a highly-qualified candidate who isinterested. At the same time, we have identified a potential sponsor for a second endowed chair andare actively pursuing a second chair which is part of our new strategic plan. Recognizing that theuniversity is committed to a long range program of excellence in sustainability and renewable energy,we have identified a potential faculty member who has exceptional expertise in these areas. We areworking with the college and university to find funding through other initiatives related to theuniversity’s strategic thrust to hire this person. Finally, we have had a long standing issue with theteaching of graduate tax classes. Many of these classes have been taught by adjunct faculty withspecialized tax knowledge, almost all of whom have been attorneys. As a strategic move, thedepartment is pursuing the transfer of the business law faculty to the Department of Accounting. Wewill then pursue tenure-track faculty with LLM degrees who can teach the specialized tax courses as wellas business law. When this is successfully achieved we will have enhanced the quality of the tax coursesat the graduate level and provided a more efficient structure for business law in the College of Business.Financial Strategies: Describe the accounting unit’s 1-3 year action items and financial plansto achieve them. This should include anticipated sources and timing of funding.The Department of Accounting does not have independent budget authority. All budgetamounts including faculty lines and M&O funds are allocated to the department through the College of15

Business with the approval of the Provost of the university. The table below illustrates the fundingsituation in the department over the first four years of the review period.Table 3-1Department of Accounting Funding 2007-2011(in dollars)2007-2008 2008-2009 2009-2010 2010-2011Operating Budget 2,190,924 2,448,820 2,604,678 2,779,357Discretionary Funds 55,211 78,892 94,844 73,533Non-DiscretionaryFunds79,457 91,009 112,862 156,007Clearly, the most effective strategy available to the department is to further increase externalsupport for faculty and students. To this end we are constantly reviewing our options to increasecorporate sponsors, alumni support and enhance the return for our fund-raising events. For example,the amount of money raised by our Katherine Keil Memorial Golf Tournament, which is used to supportan endowment for student scholarships, increased from approximately $11,000 in 2010 to over $30,000in 2011.We do not anticipate demands for funding resulting from most of the initiatives describedabove. The initiatives will be accomplished through the redirection of existing funds or throughadditional fund-raising from our supporters. For example, we anticipate achieving the additionalstudent advising support by working with the college to redirect some of the existing advising resourcesto accounting specific advising. We anticipate working with our Advisory Board and their firms to fundthe branding initiative either through direct donations or through providing access to corporateresources to facilitate the effort. HEB, a major regional grocery, and Frost Bank, a large locally ownedbank, have very sophisticated marketing efforts. Each of these corporations have representatives onour Advisory Board who are strong supporters of our branding effort.Several efforts will require considerable funding. The Ramsdell Chair will require a salary line ofmore than $200,000. The Provost has committed to fund the salary line for this. We are pursuing anadditional endowed chair which will require an additional faculty line. We are confident that if we areable to raise $1 million for an endowed chair the Provost will provide the faculty line. Finally, we aresearching for funding for an additional faculty member who has expertise in sustainability andenvironmental accounting. We have one faculty member who is on phased retirement. We anticipateusing that line and that salary to fund part of the new hire. We are currently negotiating with the TexasSustainable Energy Research Institute to obtain the balance of the funding.We are proposing the creation of one new degree program, a joint master’s degree inaccounting and cybersecurity with the Department of Information Systems and TechnologyManagement. We do not anticipate any additional costs associated with this degree because it willinvolve courses already being taught in one of the two departments involved. Advising and otherservices will be provided by the existing graduate infrastructure in the College of Business.New Degree Programs: Provide a list of accounting degree programs introduced since theprevious accreditation review.16

No new programs have been introduced since the last accreditation review. Since the last review thefollowing changes have been made to the degree programs in the Department of Accounting.1. Graduate Certificate: Discontinued in 2007.2. Concentration in the MBA Program: Discontinued in 2008.3. Taxation Concentration in the Master’s Program: Folded into the Master of AccountancyProgram 2008.4. Accounting Concentration in the Master’s Program: Folded into the Master of AccountancyProgram 2008.17

4. Intellectual Contributions: Provide Table 31-1 in an appendix. Table 31-2 is optional, butmay also be included. Briefly describe the value of the unit’s intellectual contributions andhow the “substantial cross-section of faculty” is achieved.Tables 31-1 and 31-2 are provided in the Appendix.Research is addressed in the Department of Accounting Mission Statement in the followingsection:The research mission of the Department of Accounting is to create accountingknowledge that is relevant to theory, practice, and education, and to disseminate thisresearch to the broadest possible audience through publication in high-quality researchjournals. Research published in applied and specialized research journals and highqualitypractitioner journals also contribute to the department’s mission to createaccounting knowledge.The stated objective of this mission statement is to focus on publications in high-qualityjournals. As a PhD granting institution, a significant portion of our intellectual contributions must bedirected toward discipline-based research that focuses on theory and the empirical testing of theory. Aspart of our strategy to maximize the production of research given a limited set of resources, theaccounting faculty has adopted a position that we will primarily support archival-based research in thearea of capital markets research. The majority of the faculty, and all of the faculty members who teachin the PhD program, research and publish in these focused areas. Because Department of Accountingfaculty members are heavily involved in the Business of Health MBA concentration at UTSA, we alsohave a large number of papers published in the healthcare/nonprofit area. Most of these papers alsouse some form of archival-based research.The College of Business and the Department of Accounting require three publications in peerreviewedjournals every five years for a faculty member to be classified as academically qualified underAACSB standards. All peer-reviewed publications are evaluated based on a discipline-based journal listthat is externally validated by research papers on journal quality. Based on the College of Businessfaculty workload policy, differential quality standards exist depending on the workload track a personhas chosen. Workload tracks are established based on teaching assignments so faculty teaching in thePhD program are expected to publish more frequently in the higher-quality journals than facultyteaching only at the master’s or undergraduate level. The text of the policy is provided below.• Faculty must have at least three PRJ articles over the past five years in order to beclassified as AQ for teaching in undergraduate programs, or master’s leveling courses.o To qualify to teach at the master’s level, faculty should have one or moreadditional intellectual contributions [from the approved COB list].o To qualify to teach at the doctoral level, faculty must have published at least twodiscipline-based PRJ articles in ranked journals, plus an additional article,according to the approved College of Business journal list, over the past 5 years.From AQ Polices 10-22-2009There are currently 12 tenured and three tenure-track faculty members in the Department ofAccounting. One other faculty member who is tenured has begun phased retirement. Of the 15tenured and tenure-track faculty, 11 are academically qualified under the standards described above.Of the four who are not academically qualified under these AQ standards, one is qualified under the18

provision for new PhD’s. One other is a new hire who is coming from a 15-year career in the Office ofthe Chief Accountant at the SEC. She has a PhD, two recent qualifying publications and one in 2005 aswell as several under review. There is no doubt that even though she does not meet the letter of thelaw for being classified as AQ, this person is more than well qualified on an academic basis to teach atthe undergraduate level.One of the remaining members teaches one course a year, on a voluntary basis, and has held asenior administrative position in the Office of the Provost for the last decade. She is classified as AQunder the standard for administrators, which is two publications in three years.The other faculty member is a former department chair who also held an administrative positionin the Office of the Provost. She has been pursuing a rather extensive pedagogical research agendaworking with the PACE examination and has made a number of presentations on the subject ofcompetency testing.The one other person who was full time until the Fall 2011 semester is a faculty member whohas begun a three-year phased retirement plan and is now teaching one-half time. He is notacademically qualified and was not academically qualified at the time of his retirement.Table 4.1 presented below demonstrates the relationship between the level of intellectualcontributions and the level at which faculty members teach. As would be expected, the most researchactive faculty members teach in the PhD program. These faculty members averaged over eight peerreviewedpublications in the five-year period under review and have averaged over 21 total items ofintellectual contribution during that period. These figures are based on Table 31-1 that is presented inthe Appendix.Those teaching at the undergraduate and master’s level averaged almost six publications inpeer-reviewed journals over the review period and those teaching only undergraduate courses averagedthree publications. The numbers for the group teaching undergraduates only are somewhat skewedbecause two of the three people in that category have been on the faculty less than five years.Table 4.1Intellectual Contributions by Teaching Level 2006-2011TeachingLevelFacultyPeerreviewedPublicationsOtherIntellectualContributionsPublicationsper FacultyMemberTotalIntellectualContributionsIntellectualContributionsper FacultyMemberM/PhD 6 50 80 8.33 130 21.67UG/M 6 35 55 5.83 90 15.00UG * 3 9 24 3.00 33 11.00* Includes two new hires with less than four years serviceThe amount of progress we have made in five years in increasing the level of intellectualcontributions is significant. At the completion of the 2007 review, the number of peer-reviewedpublications required to be classified as AQ was changed by the College of Business from two to three.If we had applied the new standards to the tenured and tenure-track faculty at that time the percentageof people who would have met the standard would have been approximately 47%. When the currentstandard of three peer-reviewed publications is applied to the current faculty the percentage meetingthe standard is 73%. This was achieved by essentially the same group of people. Two faculty membershave left in that period and two new faculty members have replaced them and neither of the newfaculty members has yet to meet the three publication standard.19

Furthermore the quality and diversity of publications is impressive. As Table 31-2 (see theAppendix) shows, the faculty has published in 84 different peer-reviewed journals. Over 14% percent ofthe publications are in Top 10% journals as classified by our highly-restrictive journal list. Our facultyand PhD students continue to strive to create and publish high-quality research in the best peerreviewedjournals. The university requires a review of tenured faculty members every six years as partof a post-tenure review process called Periodic Performance Review (PPE). One faculty member whowas not producing research was evaluated in 2010 and was deemed to be performing inadequately inthe area of research. That person elected to pursue phased retirement rather than accept a formalunsatisfactory review. He is now in the first year of a three-year phased retirement.All faculty members are required to be actively engaged in intellectual activities. Under theworkload policy of the College of Business no tenured faculty member can have less than 10% of his orher evaluation based on research. In the Department of Accounting, no tenured faculty member hasless than 30% of his or her annual evaluation based on research. All untenured tenure-track facultymembers must have 60% of their annual performance evaluation based on research.Briefly describe the infrastructure supporting faculty intellectual contribution development.Infrastructure supporting research efforts can take one of several forms. A strong intellectualclimate and a commitment on the part of the department must be matched with sufficient resources tosupport research.Data and Computer Resources – One of the most important infrastructure components is data,particularly in light of the department’s decision to focus on archival research. There are three sourcesof funds for data acquisition and maintenance at UTSA. These are the university library, the College ofBusiness, and Department of Accounting funds. In the most recent accounting of library and COBfunding of databases, $497,000 was spent on data. The vast majority of these databases are used byaccounting researchers. Of particular importance is the Wharton WRDS platform for managing data thatcosts over $40,000 a year, but greatly facilitates the research process. Not included in this total is thecost of 16 Bloomberg Terminals that are available for accounting researchers in the COB FinancialStudies Center. The Department of Accounting provides approximately $5,000 to the library to pay partof several specialized databases and has just committed to paying $2,500 for half the cost of theSLNenergy database for several department researchers. The department also pays approximately$4,000 for the 10-K Wizard product provided by Morningstar that allows for word searches of all SECdocuments.All faculty have desktop computers, two monitors, a printer and, if requested, a laptopcomputer. Software is provided through the university except for several laptop applications that thedepartment purchased. The College of Business provides support through a Citrix system that allows foroff-campus access and for metered applications of a number of software products used by researchers.The COB also maintains a staff of computer technicians to maintain and update the computer resourcesin the college.Research Assistance – All department faculty members are eligible for research assistants. PhDstudents do not teach in their first year and only teach a single course in their second year, so they areassigned to faculty as research assistants. The COB provides funding for additional research assistantsfrom graduate incremental funding and the department usually has two or three masters’ studentsavailable as graduate assistants as well. Every faculty member is assigned between 10 and 20 hours a20

week of research assistance. The college’s Department of Management Science and Statistics alsoprovides a Statistical Consulting Center where faculty can get one-on-one assistance with statisticalproblems.Finally, the department reimburses all submissions fees for journal submissions. Also alltenured and tenure-track faculty have their membership in the American Accounting Association paid bythe department.Meeting Attendance – The Department of Accounting recognizes the importance of presenting papersat research conferences. The College of Business provides funds sufficient to pay $1,000 for onenational meeting presentation and $750 for a regional meeting presentation. The departmentrecognizes that this amount does not usually cover the costs of attending meetings and has useddiscretionary funds to fully fund national meeting presentations and partially fund regional meetings.No faculty member or PhD student has been unable to present a paper at an academic meeting becauseof financial constraints in the period under review.Because new faculty often need to network, but do not always have papers ready to submit, thedepartment has paid for national meeting and relevant section meetings for untenured tenure-trackfaculty who do not have papers on the program. This has been included in the contracts of the lastthree untenured faculty hired.To further facilitate faculty research efforts, each faculty member is given $1,000 indiscretionary funding each academic year to pay for research-related expenses including travel tomeetings at which he or she does not have a paper.Research Seminar – An important aspect of the research environment is the exchange of research. TheDepartment of Accounting sponsors a research seminar series where our own faculty and students aswell as visitors present research on a regular, approximately bi-weekly, basis. Each semester severalscholars from other institutions visit UTSA as well, and make paper presentations and visit with facultyand PhD students about current research topics. A list of outside speakers who have presented researchpapers at the Department of Accounting Research Seminar is presented in Table 4.2. All facultymembers are also encouraged to submit their original research to the UTSA Working Paper Series aswell.21

Table 4.2Accounting Research Seminar Speakers 2007-2011Speaker University DateRaman, K.K. Univ. of N. Texas 12/2/2011Robinson, Dahlia Florida State U. 11/21/2011Nelson, Karen Univ. of Houston 4/29/2011Ahmed, Anwar Texas A&M 4/14/2011Ali, Ashiq UT-Dallas 3/11/2011Johnson, Gia UT-Austin 2/18/2011Karunananthan, C. Univ. of Houston 2/11/2011Solomon, Ira Univ. of Illinois 9/17/2010Senyo, Tse Texas A&M 9/3/2010Kothari, S.P. MIT 4/9/2010McAnally, Mary Lea Texas A&M 11/6/2009Stanford, Mary TCU 10/2/2009Weaver, Connie UT-Austin 10/16/2009Jenkins, Nicole Vanderbilt 1/16/2009Hatfield, Rick Univ. of Alabama 12/5/2008Jackson. Kevin Univ. of Illinois 3/28/2008Das, Somnath Illinois-Chicago 2/15/2008Cheng, Agnes LSU 4/27/2007Natarajan, Ram UT-Dallas 3/22/2007Balsam, Steve Temple U. 11/30/200722

5. Participants: Address the following in regards to participants:Students: Describe any changes in students (enrollments trends, diversity, affect of changesin admission criteria, etc.) and/or support services (advising, career services, other studentdevelopment initiatives, etc.) since the last review.Undergraduate EnrollmentUndergraduate enrollment in accounting classes at all levels has increased since the 2006-2007academic year when the last Five Year Maintenance Report was completed. At the undergraduate levelthe enrollment has grown at a steady rate from 417 in Fall 2006 to 559 in Fall 2011. The demographicsof the undergraduate accounting majors continue to mirror that of the community and the region withapproximately 47% Hispanic, 42% Caucasian non-Hispanic, 8% African-American and the balancecomposed of others and international students. The major shift in composition of the accountingmajors is related to the evolution of UTSA from a commuter oriented campus to a residential campus.With this shift, the proportion of traditional, residential students has grown. This influx of traditionalstudents has been driven by a dramatic increase in the number of students coming to UTSA from theHouston metropolitan area. To a lesser extent, there has been growth in the proportion of studentscoming to UTSA from the Dallas-Fort Worth metroplex and from Austin.Table 5.1Accounting Majors Fall 2006-Fall 2011Semester Fall 06 Fall 07 Fall 08 Fall 09 Fall 10 Fall 11Undergraduates 417 433 440 489 524 559Master’s 68 66 67 82 91 111PhD 12 15 13 14 14 16The Department of Accounting does not have responsibility for admissions, advising or otherstudent services. However, we have responded to these changes in our student population in twodifferent ways. First, we have established a student chapter of the Association of Black Accountants toprovide mentoring opportunities to a growing cohort of African-American students majoring inaccounting. We have also reached out to the major accounting firm offices in Houston and Dallas andseveral now recruit at UTSA. These include PWC, KPMG and Deloitte. Also, local offices of firms such asE&Y are referring UTSA to offices in Houston, Dallas and as far away as Chicago.As was the case in 2006-2007, a substantial number, approaching 50%, of our upper-divisionaccounting majors take all or part of their lower-division coursework at junior colleges, especially thoseassociated with the Alamo Community College District (Alamo Colleges). For a number of years we havenoted a radical difference in the quality of the preparation of many of these students when compared toour own students. We initiated the PACE examination in 2006 as a tool for dealing with this disparity inpreparation and the associated negative impact it has on our Intermediate Accounting classes. Since itsinception, over 90% of the students taking principles classes at UTSA pass the PACE while less than 75%23

of those transferring from junior colleges do. In the 2008-2010 catalog, passage of the PACEexamination became a prerequisite for enrollment in Intermediate I accounting.We have responded in two ways to the issues of junior college transfers. First, we started in theSpring of 2010 to invite the junior college instructors from the Alamo Colleges to nominate top studentsto our Accounting Stars Luncheon which is a motivation and networking event for sophomore studentscontemplating majoring in accounting. This has proven to be highly popular. In the Fall of 2009 wesponsored a meeting of accounting instructors from the Alamo Colleges to discuss the expectations wehave for their students and to advise them of the rates of success of their students on the PACEexamination. We anticipate continuing this collaboration on a regular basis.Undergraduate ServicesThe Center for Student Professional Development (CSPD) provides undergraduate studentacademic advising and career preparation programs and services for all business students includingaccounting majors. The Department of Accounting works closely with the CSPD to facilitate internshipopportunities and career services. Of particular note is an annual event held each year called “Meet theFirms,” where employers interested in hiring accounting students and graduates for either internships orpermanent positions meet with students in a career fair setting. This event is held early in the fallsemester and is the traditional starting point for the recruiting season at UTSA. We have seen a smalldecline in the number of participants because we have raised the fee substantially in the last two years.However, this event has become a major source of recruitment for internship students. This reflects achanging internship schedule that has spread across all of the large public accounting firms.Table 5.2Meet the Firms ParticipationYear 2006 2007 2008 2009 2010Firms 28 33 42 29 27Graduate EnrollmentsThe most dramatic change in enrollment in the Department of Accounting has been in theMaster of Accountancy (MACY) program. The MACY enrollment has grown from 68 in Fall 2006 to 112in Fall 2011. This enrollment growth has been fueled in large measure by a growth in full-time students.The percentage of students who are full time has reached more than 50% in what was once an entirelycommuter program for night students. The demographics of the MACY students are somewhatdifferent from those of the undergraduate students. Only about 34% of the MACY students are Hispanicversus 47% at the undergraduate level. However, the percentage of Hispanic students enrolled in theMACY has increased from only 16% in the Fall 2007 semester to 34% in the Fall of 2011. This dramaticincrease is due to the increased emphasis by the faculty on encouraging undergraduate students topursue the MACY degree as well as the availability of scholarships through such programs as the E&YOpportunity Scholarship. There is a significantly larger percentage of international students in the MACY24

program than the undergraduate program. African-American enrollment also lags the percentage foundat the undergraduate level.One area that has seen considerable growth is the number of students pursuing the earlyadmissions option in the MACY program. This option, which allows students who meet the regular GPAand GMAT score qualifications for admission to the MACY to begin taking graduate classes in whatwould traditionally be their senior year, has grown in popularity among students who are pursuingcareers in public accounting, especially with the large firms. We applied for and received funding fromthe E&Y Foundation to allow us to give scholarships to highly-qualified students who might nototherwise enter the early admissions program. This has allowed us to provide scholarship funding tofive additional students who agree to enter the MACY through the early admissions option each year.Graduate ServicesGraduate program administration is handled through the Office of Graduate Programs (OGP).OGP staff provides admissions counseling, handle admissions and graduation documentation andprovide general advising. The Graduate Advisor of Record, an accounting faculty member, is responsiblefor program advising and approval of all class substitutions and other program decisions.The College of Business Graduate Business Career Services (GBCS) offers job-seeking/careeradvancingprofessionals the tools to advance in their career through one-on-one coaching andworkshops offered as part of the Career Management Series. The series begins with “Intro to GBCS,”allowing the assistant director to identify and engage top talent for internship and full-timeemployment. The department has a faculty internship coordinator who facilitates all accountinginternships. He works with the GBCS to identify candidates for internships. He also handles alladministrative details and solicits evaluations from employers.Ph.D. EnrollmentsSince its inception in 2002, 31 students have enrolled in the accounting PhD program at UTSA.Of that total, nine have graduated, two have voluntarily withdrawn, four have been exited and 16remain in the program. Twenty-nine percent of the enrollees have been minority students, and 35.5%Caucasian-non-Hispanic Americans and 35.5% international students. An exit rate of slightly less than20% is low by the standards of many PhD program and reflects the close contact between faculty andstudents in our program plus the small size of the program. It is our objective to increase the number ofminority students enrolled in our program. We recruit heavily at the KPMG PhD project as well as otherschools in the region. Although our minority student enrollment is significantly higher than other PhDprograms in the United States, we prefer for the percentages to be more consistent with ourundergraduate enrollment percentages.25

Table 5.3Demographics of PhD StudentsNumbers Graduated ExitedHispanic 7 3 2African American 1 0 0Caucasian-Non-Hispanic 11 6 2Asian American 1 0 0International 11 0 2Total 31 9 6Male 19 4 4Female 12 5 2Total 31 9 6All students admitted to the program are full-time students who are fully supported for fouryears. The majority of the students leave after four years. Some support is available in the fifth yeardepending on the teaching needs of the department. All but one of the graduates completed theprogram in five years or less. Due to health problems, one student completed the program in sevenyears. Three students, who are ABD and teaching at other institutions, are in their sixth year in theprogram. The faculty recognized a problem with the time it was taking the students to complete theprogram so, beginning with the 2011-12, academic year, the PhD seminars have been resequenced toallow students to take comprehensive examinations one semester earlier.To this point, all students who have entered the market have been successfully placed in tenuretrackpositions. Given the difficult condition of the market in the last three years this has been a majorconcern.Table 5.4Ph.D. Placements (including ABDs)Murray State University 1Stephen F. Austin University 1Texas State University 2Trinity University 2University of Arkansas 1University of Houston-Victoria 1University of Wisconsin--Milwaukee 1West Georgia University 1Western Illinois University 1Western Michigan University 126

We have had one truly outstanding placement at the University of Arkansas where our studentis doing exceptionally well and likely will be tenured next year. We also believe the placement of one ofour students at the University of Wisconsin-Milwaukee is significant given the status of that university.A number of our recent placements have been constrained by family issues. Five of our placementshave been at local or regional universities, (Texas State University, Trinity University and Stephen F.Austin University). Frequently, students have taken local positions instead of pursuing nationalplacements because the students involved needed to locate close to those schools for family reasons.However, part of the commitment UTSA made when the PhD program was approved was to enhancethe educational opportunities available in our region. We believe placing well-trained studentsregionally is part of this commitment. That being said, it is our goal to enhance the quality of ourplacements and we believe that our current classes of students are well positioned to accomplish that.Faculty: Provide an overview of faculty management policies including recruitment, hiring,mentoring, evaluation, reward systems, etc. Also, please summarize your criteria guiding thedevelopment of intellectual contributions, participating and supporting status, and academicand professional qualifications. Describe any major changes in faculty resources or otherrelated developments since the last review.Recruitment and HiringDecisions related to hiring are driven by the college and university strategic plans as well as thenecessity of meeting basic degree program needs. Recruitment packages include 1/12 of the base salaryand a $7,000 research grant for two summers, as well as 1-2 teaching loads the first year and 2-2teaching loads for all untenured faculty members. For faculty recruitment and retention, the College ofBusiness uses the AACSB Salary Survey to benchmark salaries for the purposes of both recruiting andretention of faculty. The targets are typically 75 th percentile for both new faculty offers and salaryadjustments for current faculty.The Department of Accounting requests faculty positions and permission to fill vacant positionsfrom the College of Business. Faculty members are recruited from high-quality AACSB accreditedresearch institutions. As indicated by the current composition of our faculty, diversity is highly valuedboth in the demographics of the faculty and the institutions from which they graduate. All new tenuretrackfaculty are given contracts negotiated with the college and within the guidelines described above.The department has an informal policy to give each new untenured tenure-track hire a single classpreparation for the entire period from employment until the person achieves tenure. As stated above,all untenured faculty have a 2-2 teaching load until they are tenured.MentoringEvery new faculty member goes through two orientations, one at the university level and theother at the college level. New faculty members are also oriented at the department level. Orientationscover university and college policies related to instruction, faculty evaluations, tenure and promotion,merit system, etc.In addition to the college and university orientation program, the Department of Accounting hasa formal policy for mentoring new untenured tenure-track faculty members. Under this policy, twosenior faculty members are assigned as faculty mentors to the new candidate. These faculty membersare to consult with their mentee about the evaluation process for new faculty, and encourage the new27

faculty member to maintain a regular exchange concerning any questions that arise. The mentors arealso asked to monitor their mentees progress toward tenure and provide regular feedback to facilitatethe achievement of tenure.Evaluation, Reward Systems, TenureAll faculty members are evaluated each year. The annual faculty evaluation is performed for acalendar year rather than for an academic year and is done in the spring semester. The evaluationincorporates the three areas of faculty responsibility: teaching, research and service.All faculty members have agreed to the distribution of workload between the three componentsas outlined in the College of Business Workload Policy. The evaluation is performed by the DepartmentChairperson who awards evaluations for each of the components on a 1-4 scale where 1 is the bestscore and 4 is clearly unsatisfactory. Each person’s composite score is the weighted average of thecomponent scores where the weights are the agreed to percentages allowed under the workload.Unless requested by the faculty member, all workload weights are evaluated every three years todetermine whether a faculty member should stay on the same track or move to a different track.Merit pay has generally been paid at a rate of approximately 2.25%. Based on eligibility criteriadistributed by the Provost’s office, percentage merit is awarded using the evaluation scores used for theannual review. A small amount of money is withheld by the dean to provide super merit raises tooutstanding performers.Untenured tenure-track faculty members are informally evaluated by the Department FacultyReview and Advisory Committee (DFRAC) each year and formally at the end of their third year.Untenured faculty not making adequate progress are subject to dismissal or remediation. To date notenure-track faculty have been dismissed as a result of a third year review.New faculty hires are generally given two summers of summer support upon employment.After those payments have been exhausted, untenured faculty and all tenured faculty members areeligible to apply for competitive Summer Research Grants. These grants in the amount of $5,000 arebased on competitive applications. In the last three years all accounting faculty who applied havereceived Summer Research Grants.All tenured faculty members are subject to a Period Performance Review (PPE) every six years.This review is similar to a tenure review process except that external reviews are not required. TheDepartment Faculty Review and Advisory Committee (DFRAC) evaluates the evidence submitted by thefaculty member in support of his or her PPE. The DFRAC reports its evaluation to the Department Chairwho performs an independent assessment and reports to the Dean. The Dean receives a report fromthe College Faculty Review and Advisory Committee (CFRAC) and using the Department Chair’s andDFRAC’s reports makes an assessment. Outcomes may range from no action required to creation of aPerformance Improvement Plan for the faculty member. At the end of the Spring 2011 semester atenured senior associate professor opted for phased retirement rather than subjecting himself to thePPE process. For untenured tenure-track faculty and for tenured faculty pursuing promotion to FullProfessor, the review process begins with the DFRAC. In the spring semester external reviews of thecandidate’s research are solicited from faculty at peer or better institutions. In the fall semester aportfolio of the candidates teaching, research and service is evaluated by the DFRAC which makes areport to the Department Chair. The chair forwards his or her review along with that of the DFRAC tothe CFRAC who then present a review to the Dean. The Dean submits his or her evaluation to theProvost who invites input from a UFRAC. While the process must be legally completed by April, inrecent years it has been the policy of the Provost to complete the process by the end of the fallsemester.28

One tenure decision has been made since the last Peer Review Team visit. Dr. Pamela Smithwas promoted from assistant professor to associate professor.Criteria guiding the development of intellectual contributions, participating and supportingstatus, and academic and professional qualificationsThe criteria for these standards are developed at the College of Business level. The Departmentof Accounting does not have any independent authority for establishing any qualification criteria. Somespecific criteria related to certification and licensure, as noted below, are unique to accounting faculty.Much of the following discussion (in italics) is taken from the college report.Key elements of the College of Business mission statement guide the development of intellectualcontributions. These elements involve the creation and sharing of knowledge, taking theory to practice,combining rigor with relevance, and contributing solutions to global business challenges. Guided by thismission statement, and with a fairly new doctoral program, there is an emphasis upon peer- reviewed,discipline-based, academic journal articles. There is a secondary emphasis on practitioner andpedagogical peer- reviewed journal articles. Third, the portfolio of intellectual contributions shouldinclude practitioner contributions. Finally, a global emphasis in the mission statement indicates theportfolio should be represented by contributions in this area.Designation of Academically Qualified (AQ) requires a combination of appropriate academicdegree (terminal degree) in relationship to the teaching field and development activities. The basic AQrequirement for faculty is three peer- reviewed journal articles during the most recent five years. Thereare exceptions to the basic guideline. First, faculty members who teach at the master’s and doctorallevels have increasingly higher intellectual contribution expectations. Faculty who teach at the doctorallevel are expected to have two ranked, discipline based journal articles plus a third peer-reviewedjournal. Second, academic administrators with appropriate terminal degrees can maintain their status ofAQ with two peer-reviewed journal articles in the most recent five years or one peer-reviewed journalarticle in the most recent three years. To teach at the doctoral level these administrators must meetstandards of full-time faculty Third, senior lecturers, who are faculty with 4-4 teaching loads who teachat the undergraduate level, must have at one PRJ article. To teach at the master’s degree level, thesefaculty must have one PRJ and at least one additional intellectual contribution. Fourth, for doctoralstudents, with the appropriate 10% limit, the college follows AACSB International Eligibility Proceduresand Accreditation Standards for Business Accreditation on pages 45-46.For Fall 2010 and Spring 2011, all AQ faculty members in the Department of Accounting either:1) had three PRJs in five years, or 2) were awarded a research degree from an AACSB accreditedinstitution in the previous five years.Professionally Qualified (PQ) faculty designation requires a master’s degree in accounting or a JD(preferably an LLM) in taxation, appropriate professional experience at level of professional analyst,director, owner, etc., and development activity. PQ accounting faculty must also have professionalcertification or be licensed to practice law. Consistent with the practice in most graduate accountingprograms, persons practicing in specific areas of taxation are preferred for teaching the specializedgraduate taxation courses (e.g. Estates and Gifts, Flow-through Entities, and Taxation Procedures).Criteria determining participating and supporting faculty are primarily determined by UTSApolicies. A participating faculty member in the College of Business actively engages in the activities of29

the school in matters beyond direct teaching responsibilities. These may include policy decisions,educational directions, academic advising, research, and service. The UTSA Handbook of OperatingProcedures (HOP) provides the basic guidelines for designation of participating faculty in the College ofBusiness. First, to be considered participating, a faculty member must have at least a half timeappointment. Second, all tenured and tenure-track faculty are participating. Third, faculty memberswho have voting status in the college, as defined by the UTSA HOP A.2, are considered to beparticipating. Fourth, currently enrolled doctoral students who are instructors of record are consideredparticipating faculty. All other faculty are designated as supporting faculty.As noted above, one faculty member entered phased retirement with the Fall 2011 semester.During the 2010-2011 academic year, the Department of Accounting has 16 tenured or tenure-trackfaculty and two non-tenure-track lecturers who are classified as participating faculty.Changes in Faculty Resources or Other Related Developments Since the Last ReviewSince the last review, four faculty members have been promoted to Full Professor. Oneadditional Associate Professor is being reviewed for promotion to Full Professor. One AssistantProfessor left for another institution and was replaced by an Assistant Professor with experience. OneFull Professor passed away and has not been replaced. That position is being held open for the RamsdellChair hire. One Associate Professor began a three-year phased retirement, with a one course reductionin teaching load for each of the next three years. At the end of the third year that position will beavailable for recruiting a new faculty member.The Department of Accounting has been given permission to pursue a non-tenure-track facultymember who will likely be hired into a new position of Professor of Practice. A candidate has beenidentified and will likely be hired for the Fall 2012 semester. The department has also made a proposalto the Dean for an Assistant Professor position with a research interest in sustainability andenvironmental accounting. This position will support a university and college thematic. Various sourcesof funding for this position are now being explored.30

Figure 5.1FTE Faculty Fall 2006-Fall 2010161412108642TenuredTenure-TrackFT NTTPTDoc Stud02006 2007 2008 2009 20102006 2007 2008 2009 2010Tenured 15 12 13 13 13Tenure-Track 1 2 3 3 3FT NTT 2 2 2 2 3PT 1.5 2 1.5 1.75 1.25Doc Stud 1.25 2 3 2.75 3.75Total 20.75 20 22.5 22.5 24Tables: Provide Tables 9-1, 10-1, and 10-2 in an Appendix to this core document.Tables 9-1, 10-1 and 10-2 are reported in the Appendix. A summary of the information in those tablesfor Fall 2010 (F2010) and Spring 2011 (S2011) is provided in Table 5.5. Recall that part of the mission ofthe college is enhancing “the translation of theory to practice” and combining “rigor with relevance”which guides the college in its mix of AQ and PQ faculty. The target for the department as indicated inthe 2007 report is 75% AQ faculty. The Department of Accounting percent AQ was 70% and 68% for Fall2010 and Spring 2011, respectively, which is slightly below the target mix.Several factors should be considered in evaluating this percentage difference. As mentionedearlier, one of the new faculty hires at assistant professor was not classified as AQ because it has beenmore than five years since she completed her degree. However, this faculty member, Dr. Cathy Cole,has spent the previous 15 years in the Office of the Chief Accountant at the SEC. During that time shehas completed publications on an irregular basis and has completed two publications since her arrival atUTSA. Her institutional knowledge far outweighs the fact that she is one publication short of achievingthe AQ publication standard.A second consideration is that one faculty member who has been research inactive for the last10 years has accepted phased retirement, has resigned his tenure and has a contractual requirement tocomplete at least one publication in order to continue on phased retirement.Finally, at the master’s level four specialized taxation courses are taught by adjunct faculty whoare PQ but not AQ. Due to the nature of the material taught in these courses, we believe that it is bettertaught by people who regularly use the material rather than asking tenure-track faculty to teach it.31

Table 5.5Summary of AACSB International Tables 9-1, 10-1, and 10-2Discipline FTE Faculty %Participating %AQ %AQ+%PQF2010/S2011 F2010/S2011 F2010/S2011 F2010/S2011Accounting 24.00/24.75 66.7%/64.6% 70%/68% 92%/92%The %AQ + %PQ was 92% in each semester. The standard for the AQ/PQ is 90% which isexceeded by the department. Participating faculty percentages were 67.7% and 64.6% for Fall 2010 andSpring 2011. This exceeds the standard for a teaching discipline which is 60%.32

6. Assurance of Learning: Address the following in regards to assurance of learning processesand curricula development:Curricula Development: Provide an overview of major accounting curricula revisionsthat have occurred since the last review. Describe the factors that led to the revisions.In this section we will address the development of curricula for the Bachelor of BusinessAdministration (BBA) degree in Accounting, the Master of Accountancy (MACY) degree and the Doctorof Philosophy in Business (PhD) with a concentration in accounting.The College of Business common body of knowledge for undergraduate accounting majors is thesame as that for all other majors in the college. All students in the PhD are required to take a commoncore which is governed by the PhD Committee of the College of Business under the direction of theAssociate Dean for Graduate Programs. Both of these required curricula are discussed in the College ofBusiness report. Since the Department of Accounting has no control over these requirements they arenot discussed in this section.All curriculum developments in the Department of Accounting are governed by our mission asinterpreted by the faculty of the department. Curriculum issues are regularly discussed with themembers of the Department Advisory Board. The advice of the board is taken into account incurriculum development. The Assessment of Learning program provides data for guiding changes andinitiating discussions of curricula changes. The changes to curricula are operationalized through thecatalog review process. Undergraduate and graduate catalogs at UTSA are revised every two years withnew graduate catalogs implemented in the fall semester of even years and new undergraduate catalogsimplemented in the fall semester of odd years. The catalog revision process begins approximately 1.5years before implementation when materials for updating a catalog are sent to the department fromthe Office of the Provost. Overall, direction of the update process is coordinated at the college level.Depending on which is being revised, the revision materials are sent to the appropriate ProgramCommittee(s). The committee chairs are responsible for the revision process.The Program Committees solicit input from faculty and the Department Chair. The committeesreview the Assurance of Learning (AOL) data and the mission statement, then develop a proposedrevised catalog. When all feedback is incorporated, the revised catalog is voted on by the faculty. Whenthe catalog is finally approved it is sent to the College of Business Programs Committee for review andintegration across the college. Subsequent editing and corrections are the responsibility of thedepartment chair.The major revisions in the curriculum that have occurred since the last review are discussedbelow.BBA in AccountingA major thrust of the faculty in the last five years has been to develop undergraduate andmaster’s level curricula that are focused enough that major changes are not needed each catalog cycle.We believe we have accomplished this with our current curriculum for the BBA in accounting.The master design for our undergraduate program is governed by a content map shown inFigure 6.1. To bring our BBA program into line with this map, three major curriculum changes have beenmade to the accounting curriculum.33

Figure 6.1BBA in Accounting Content MapFirst, was the adoption of a competency examination (called PACE) as a formal prerequisite foradmission to Intermediate Accounting I. PACE is a readiness examination covering material that shouldbe mastered in Accounting Principles and that is necessary to succeed in Intermediate Accounting. Wehad used PACE for two years as a counseling tool for Intermediate Accounting and as an assessment toolfor Principles of Accounting. It was clear from our assessment results that students who completedPrinciples of Accounting at UTSA were generally well prepared for Intermediate Accounting, but thatthose who were transferring, primarily from junior colleges, were much less prepared. This was creatingproblems in all of our upper-division courses since nearly 50% of the upper-division students weretransfer students. As a consequence, passage of PACE was implemented as a formal prerequisite foradmission to Intermediate I. Over 90% of UTSA students pass the PACE examination and less than 75%of transfer students pass. This has been reflected in significantly better prepared students inIntermediate Accounting.The second major change in the BBA curriculum was the introduction of an experiential courserequirement for all students. Based on feedback from employers and particularly members of theAdvisory Board, the faculty recognized that many if not most graduating students did not have a realisticunderstanding of what accountants in practice do. Due to changes in the recruiting practices of publicaccounting firms in response to the 150-hour requirement for qualification for the CPA examinations,34

most undergraduate students were ineligible for internships. We also decided to raise the grade pointaverage required for an academic credit internship. Also, because we have a large number of workingand nontraditional students, full-time internships were not possible.In response to these changes, and desiring to have all students receive some exposure to theprofession, we implemented a practicum course as a requirement for all students who do not do a forcreditinternship at the undergraduate level. This experiential course requires students, after anorientation class, to work with a team as accounting consultants for small, mostly minority-ownedbusinesses. Working with the UTSA Small Business Development Center, clients are matched withstudents and the students must meet regularly with their clients and provide guidance in establishingand operating a functioning accounting system. Under the rules of the Texas State Board of PublicAccountancy this course is treated the same as an internship for-credit toward the qualification hours.The third major change in the curriculum was the introduction of a mandatory capstone coursefor all BBA accounting majors. Consistent with our desire to have a more focused undergraduateprogram the faculty determined there was a need for a capstone course that would address currentissues in financial reporting and also provide a unified exit experience for the majors. It was alsodecided that the AOL assessment examination would be given in this course which is taken in thestudent’s final semester. We are in the second year of this requirement. Based on AOL feedback fromthe first year, major changes were implemented in the course this semester to make it a broaderexperience.We would argue that our efforts have been successful in focusing the undergraduate program.All students are required to take the same nine courses. The only elective at this point is between thepracticum and an internship. Two other elective courses are currently offered but, they cannotsubstitute for any of the required courses. They are primarily being take by students who areattempting to meet the 30 semester hour upper-division course requirement to qualify for the CPAexamination, but who do not intend to pursue the master’s degree.Master of Accountancy (MACY)At the last visit of the Peer Review Team (PRT), the master’s level programs included a graduatecertificate program, a MBA concentration and a specialized master’s with two tracks. Based onrecommendations from the PRT and our faculty, the certificate program and the MBA concentrationwere eliminated and the MACY program was revamped. Consequently, the concentration in accountingwas discontinued with the next catalog revision.The specialized Master of Accountancy (MACY) program had two tracks, an accounting track anda taxation track. The two ran parallel but had significantly different course offerings and wereeffectively two different degrees. Since at that time all of the graduate tax courses were being taught byadjunct faculty members there was a significant difference in the commitments to the two programs.Given this situation, the two track system was eliminated. The guiding structure of the current programis illustrated in Table 6.135

Table 6.1The Structure of the Master of Accountancy ProgramTheoretical FoundationsDisciplinary FocusElectivesCapstoneACC 6003, Managerial Accounting Theory andACC 6013 Financial Accounting Theory12 Semester Hours of Accounting or TaxationCoursesNine Semester Hours of Accounting, Taxation,Finance or Information SystemsACC 6993 Integrative Seminar in AccountingAt present three disciplinary foci are being supported: Financial Accounting, Auditing andTaxation. Students are not required to declare a focus and can take 12 semester hours across disciplinesif they choose.To support this structure a new capstone course which draws heavily on professionals to teachspecific topics from their practices was created and a tenured faculty member was recruited to teachTax Research. A major issue in strengthening the master’s degree has been faculty availability. Despitethe rapid growth in size of the MACY no new faculty lines have been allocated. To allow for expansionof the program we have drawn heavily on courses from allied disciplines. Two finance graduate courses,Financial Statement Analysis and Corporate Valuation have been cross-listed with accounting. Thesesupport the financial accounting focus and also allow accounting students to prepare for the first sectionof the Chartered Financial Analyst (CFA) examination. Three information systems courses,Fundamentals of Information Assurance, Fundamentals of Cyber Forensics and Introduction to DataMining taught by faculty from the Department of Information Systems and Technology Managementwere cross-listed. At the present time we are developing a focus on healthcare accounting and haveadded two new courses to facilitate that effort.A final change that has been made to the MACY program is the special scheduling of threecourses to allow MACY students to complete full-time internships in the spring. Each spring threecourses are taught in a five-week format so that MACY students can complete a 10-week fulltimeinternship program.PhD ProgramThe PhD program in accounting at UTSA is a concentration in the PhD in BusinessAdministration. All students are required to take a standard set of common courses to satisfy thegeneral requirements for the degree. The program as initially envisioned by the department would havethe standard behavioral and financial accounting tracks. This approach resulted in excessive diffusion ofresources, and the department faculty chose to focus all research efforts in the department on archivalbased research. To this end, the set of courses allowed in the general requirements was expanded toallow graduate econometrics to be taken in lieu of a second research methods course that focused moreon behavioral research issues. One other addition to the general requirements was the addition of aDoctoral Teaching Seminar that is required of all PhD students in their first summer session on campusTwo major changes were made in the accounting concentration. First, was the creation of adirected elective, Archival Based Research in Accounting, that is also taken during the first summer36

session students are on campus. This course focuses on archival methods and requires students tocomplete and present a paper that is a replication of a published accounting research paper. Thesecond change was to replace the Seminar in Behavioral Research with a Seminar in ContemporaryAccounting Research. This change allows for a further focus on research topics that individual facultymembers are pursuing as well as allowing for introduction of more specialized research areas such asauditing or corporate governance.At this point the programs in the Department of Accounting are mature and relatively fixed.We do not anticipate major changes in the programs in the foreseeable future. Of course, thedepartment will continue to refine its offerings as the environment changes.Assessment Tools and Procedures: Summarize in a brief statement learning goals foreach accounting degree program, along with a list of the assessment tools, procedures,and results used to demonstrate progress toward achievement of the mission.Assurance of learning (AOL) has been a major focus of the university, college and department.At UTSA the AOL program is guided by broad rules established by the Office of the Provost and overseenby a Director of Assessment. The College of Business has a Director of Assessment who is responsiblefor the administration of AOL in the college. Each department has responsibility for development andimplementation of its AOL program in conformity with the requirements imposed by the university andcollege.Assessment reports are prepared each long semester. In some courses, particularly at theundergraduate level, assessment is done every semester. Most assessment at the graduate level is donein courses offered only once a year so a complete assessment cycle is completed annually. Programgoals are developed by the faculty and coordinated by the relevant program committees, theUndergraduate Program Committee, Graduate (Master’s) Program Committee and the PhD ProgramCommittee. Learning goals, learning objectives and assessment methods are coordinated across multisectioncourses by the instructors in those courses. In courses that have only one instructor, theinstructor develops these items in consultation with the Program Committee. Assessment reports areprepared by the instructors of courses in which assessment takes place within two weeks of the end ofeach semester. These are submitted to the Department Chair who compiles the reports and submitsthem to the faculty committees and the Director of Assessment for the College of Business. The AOLdatabase is updated each semester and becomes part of the university’s assessment database.The Peer Review Team for the last AACSB visit noted the following item to be addressed:“Some of the department’s learning goals for the master’s and doctoral program are notmeasurable and some do not satisfy the definition of a learning goal. The faculty shouldrestructure the goals to assure that they have carefully defined measures for success and aformalized process for closing the loop.”The Department of Accounting has addressed these issues and continues to refine and improveits AOL program. Under the Assessment of Learning guidelines established by the university, eachdegree program has between two and four essential student learning goals. Two student learningoutcomes are determined for each essential student learning goal. Each of these outcomes is assessedusing an assessment method. Direct methods are preferred and at least one of the assessment methodsmust be direct. Specific criteria are established for meeting the goal and depending on how often a37

course in which an assessment method is performed, the assessment may be done every semester oronly in one long semester a year.Each degree program is reviewed below.BBA in AccountingThe essential student learning goals for the BBA in Accounting are the following.1. Graduates of the UTSA BBA in Accounting program will demonstrate the requisite technicalaccounting skills (including double-entry accounting and the accounting equation, application oftaxation rules and auditing procedures) to pursue careers in accounting.2. Graduates of the UTSA BBA in Accounting program will demonstrate the ability to communicate(using written memos, reports and analysis, and oral presentations) accounting information effectivelyto supervisors, peers and clients.3. Graduates of the UTSA BBA in Accounting program will demonstrate sufficient skills in the use ofaccounting related technology to be able to research, analyze, and display information in a professionalaccounting setting.The supporting information for learning goals is presented in Table 6.2. The assessments shown in Table6.2 are performed every long semester. Each instructor is required to summarize performance in his orher class and submit a report to the Department Chair within two weeks of the end of a long semester.The results of these assessments for the Fall 2010 and Spring 2011 semesters are presented in Table 6.3.38

Table 6.2BBA in Accounting Assessment of Learning ModelEssentialLearningGoal123Student Learning OutcomeStudents will demonstrate knowledge ofboth core concepts and advanced conceptsof accounting.Students will demonstrate ability tocommunicate accounting information tousers in writing and through presentations.Students will use spreadsheet software toenter, manipulate and report accountinginformation and will use accountinganalytical tools to analyze and reportaccounting information.AssessmentMethodStandardized qualificationexamination – Percentage ofstudents taking AccountingPrinciples I at UTSA passingthe PACE examination.Percentage of studentsachieving an acceptablescore (60%) on an internallydeveloped assessmentexamination.Percentage of studentsachieving an acceptablescore on a sample of selectedwritten assignments inIntermediate I.Percentage of studentsachieving an acceptablescore on an oral presentationin the Business Ethics coursereserved for Accountingmajors.Samples of spreadsheetbased assignments for ACC3113 classes will be collectedand evaluated. Percentage ofacceptable scores will bemeasured using an instructordeveloped rubric.An FASB Codification Projectcompleted in ACC 3033 willbe evaluated using aninstructor designed rubric.The rubric evaluates sevenitems on a project using theCodification.Criterion70% of the students takingthe examination should passon the first attempt and 90%should pass by the thirdattempt.70% of the students takingthe examination shouldachieve an acceptable score.70% of the sampled paperswill be classified assatisfactory or above usingan instructor generatedrubric.70% of students will achievean acceptable score using aninstructor generated rubric.An acceptable score is ascore of 80 out of 100 on thescoring instrument.70 % of assignments will bejudged as satisfactory.21/30or better was used tomeasure satisfactoryperformance.70% of the projects will bejudged acceptable based onthe rubric. On the sevenitem scale 5 or better is ratedas satisfactory.What are the most recent outcomes from the assessments, and what is the impact oncurricula development actions?BBA ProgramAs is evident from the assessment results presented in Table 6.3, most criteria were met in bothsemesters. One major exception was the administration of the PACE examination (item 1a) in the Fall2010 semester. That is the only semester in which the criteria for that assessment method were not39

met since we began using that test. The PACE administrator reviewed the test and the coverage ofmaterial in Accounting Principles with the lead instructors. There appeared to be a combination of anew testing format, a weak student pool and a need to emphasize some topics in Principles moreheavily. The necessary changes were made and the spring assessment was in line with prior semesters.While criteria were met, the assessment did identify areas of weakness that are beingaddressed. Item 1b indicates a continuing weakness in three areas related primarily to cost accounting.A committee of the instructors for Principles of Accounting II (Managerial Accounting) and CostAccounting has been formed to evaluate the entire sequence of courses in that area to recommendchanges to the Undergraduate Program Committee with regard to our treatment of Cost Accounting.This may result in some change in the curriculum for the next undergraduate catalog.A review of the results for item 2a indicates that the majority of students having difficulty in thisarea are finance majors who have to take Intermediate I and Intermediate II as part of their major. Thishas been a continuing problem with the Intermediate Accounting courses. We have held discussionswith the Finance Department and are developing a special intermediate accounting topics course forfinance majors that will be included in the next catalog revision.A detailed analysis of item 3a by the faculty who teach Accounting Information Systems hasdetected specific weaknesses in the spreadsheet abilities of the students in those classes. As a resultthe faculty in those classes have adjusted the emphasis of their instruction to concentrate more time onthe specific areas of weakness detected through the assessment exercise.Finally, the assessment tool was changed at the beginning of the 2010-2011 academic year foritem 2a. The faculty teaching Intermediate I decided that the tool we were using, a general writtenassignment, did not measure the learning outcomes well enough to be useful. They developed a newassessment tool and with the approval of the program committee implemented it at the beginning ofthe fall semester.40

Table 6.3BBA in Accounting Assessment ResultsFall 2010 and Spring 2011LearningGoal1a1b2aFall 2010 Spring 2011Outcome Action Plan Outcome Action PlanPass Num %A1 65 68%A2 4 73%A3 3 75%Tot Pass 72 75%No Pass 24 25%Tot # 96Number completing test = 17Number satisfactory = 16Number unsatisfactory = 1Acceptable percentage= 94.1%Criterion metPretest# %Outstanding 10 10Satisfactory 72 69Acceptable 82 79Unsatisfactory 22 2110Total4Post test# %% ChgOutstanding 16 18 +8Satisfactory 72 78 +9Acceptable 88 96 +17Unsatisfactory 4 4 -17Total 921. The scores dropped becausewe increased the number oftopics tested on the multiplechoice section for Fall 2010.2. This is the first semester thestudents are taking themultiple-choice section onlinefrom a randomly-drawn set ofquestions in a database. Thescores should start climbingagain in the summer.4. A review of the areas ofweakness on the PACE withthe Principles I coordinatorswill assess need changes inPrinciples I content.The criterion was met but afurther analysis of the scoreson individual questionsindicates three topics whichneed more emphasis becausedisproportionate largenumbers of students missedquestions in those topics.They are dividends, cost termsand controls. These will bereviewed with the instructors.This was the first semester touse this particular assessmentin ACC 3023 Intermediate I.Students were given the assetsection of a balance sheet andinstructions to write a memoexplaining how the assetswere valued and why theassets were valued in thatmanner to a member of theboard.For each objective, studentresponses improved betweenthe pre-test and post-test. Forthe overall assessment score,students moved from 21%unsatisfactory and 79%satisfactory and excellent to4% unsatisfactory and 96%satisfactory and excellent.Pass Num %A1 57 78%A2 11 93%A3 3 97%Tot Pass 71 97%No Pass 2 3%Tot # 73Number completing test = 31Number satisfactory = 22Number unsatisfactory = 9Acceptable % = 71%Pretest# %Outstanding 4 6Satisfactory 23 33Acceptable 27 39Unsatisfactory 43 61Total 70Post test# %%ChgOutstanding 17 24 +18Satisfactory 25 36 +3Acceptable 42 60 +21Unsatisfactory 28 40 -21Total 70The number passingboth on the firstattempt and overallexceeded the standardby a substantialamount. Theperformance willcontinue to bemonitored to ensurethat the emphasis inPrinciples I is consistentwith the expectationsof the PACE.The criterion was met.Pending further analysisit appears thatweaknesses remain inthe three areasreported in the fall.These will be reviewedwith the instructors ofthe appropriatecourses.A new assessmentrubric was developedby the instructors inACC 3023 which theybelieve bettermeasures the learningof students in the class.The change inperformance fromunsatisfactory toacceptable wasimpressive, (+21percentage points) butthe overall percentscoring at an acceptablelevel was still not to the70% level. Twosubareas of theassessment instrumentindicate the need forgreater emphasis whichthe instructors willprovide in subsequentsemesters.41

2b3a3bScoreNum.Acceptable 80 + 98Unacceptable < 80 27Total 125PercentAcceptable 78.4Number Evaluated 25Number >=21 20Number < 21 5Percent Satisfactory 80%Number Evaluated 37Number >=5/7 31Number < 5/7 6Percent Satisfactory 84%This performance isconsistent with theperformance of students inrecent semesters. Furtheranalysis of the scoring sheetswill be used to provideadditional evidence of areasof weakness.Three of five items aremarginally satisfactory andwill be watched in futureassessments. Theperformance on the last twoitems is clearly notsatisfactory. The instructorswill revise the materials theyare using for this project toinclude more in-depthcoverage of those two topics.Of the 37 discussion memosevaluated, 31 memosreceived a score ofsatisfactory for 70% or moreof the seven objectives,resulting in an overall successrate of 84% of the discussionmemos. Therefore theassessment criterion is metsince the percentage ofstudents achieving asatisfactory rating on 70% ofthe objectives is more thanthe required percentage of70% of the studentsubmissions. Six discussionmemos (17%) were evaluatedas less than satisfactory onthe assessment criterion.One area, “Address whatdisclosures the companywould have to make if itmade a change” showedneed for improvement andwill be emphasized in thefuture.ScoreNum.Acceptable 80 + 58Unacceptable < 80 8Total 58PercentAcceptable 86.2Number Evaluated 56Number >=21 42Number < 21 14Percent Satisfactory 75%Number Evaluated 29Number >=5/7 26Number < 5/7 3Percent Satisfactory 84%The criterion is met.The individualperformance of thisgroup of students isbetter than in the fallsemester. Theinstructor usesindividual feedback toreinforce performance.Of the 18 items on theproject five continue topresent difficulty for thestudents. Goal seekand recording macrosare still yielding lessthan satisfactoryresults. More emphasison those two areas willbe made in futureassignments.The scores achieved forindividual objectiveswere reviewed toidentify areas whereactions could be takento improve studentperformance on theobjectives. Twoobjectives were foundto have values of lessthan 70%.42

Master of Accountancy ProgramThe learning goals for the Master of Accountancy (MACY) program are as follows.1. Graduates of the Master of Accountancy program will understand the role of research inadvancing the practice of accounting and taxation.2. Graduates of the Master of Accountancy program will demonstrate competence in both writingand professional presentations.3. Graduates of the Master of Accountancy program will be well grounded in the ethical issuesfacing the accounting profession and will have the tools necessary to respond to those issues.4. Graduates of the Master of Accountancy program will be prepared to enter the accountingprofession.The most recent learning outcomes, methods of assessment and most recent academic year results arepresented in Table 6.4 that is included in the Appendix.The most immediate impact of the assessment of learning program on our master’s programswas the recognition that we did not have sufficient control over several of the programs we were tryingto support to allow us to maintain the quality of learning. We tried to respond to the demands of the150-hour requirement for qualification to sit for the CPA examination in Texas by creating a 12-hourcertificate program. This program had minimal admissions requirements and was to be a vehicle forstudents to obtain additional upper-division (graduate) course work required to qualify for theexamination. By reviewing the performance of the students in that program it was clear they were notworking at the level of the other students. We did not have any mechanism for incentivizing them tocomplete the certificate. The faculty voted in 2007 to discontinue the certificate program.The next issue that arose was with the concentration in accounting in the MBA program. Wehad developed a set of learning goals and assessment tools for that concentration. In attempting toassess the learning of the students in that program it became clear that because the Department ofAccounting did not have control over the admissions to the concentration, it was open to any MBAstudent, that the majority of the students attempting it were not succeeding because they did not havesufficient accounting preparation to take graduate accounting courses. In the 2009-2011 graduatecatalog we tried establishing Intermediate I as a prerequisite for all graduate level accounting classes.As a consequence only a handful of MBA students had the prerequisites but unqualified students werestill trying to obtain admission to the certificate through the MBA program. We directed the MBAprogram to discontinue admitting anyone to the concentration after the Fall 2009 semester and formallyeliminated the program from the 2011-2013 graduate catalog. There are no remaining students ineither a certificate program or an accounting concentration in the MBA.When the last Peer Review Team visited we had two tracks in the Master of Accountancyprogram, a track in taxation and a track in accounting. In developing student learning goals andattempting to assess these two tracks it became clear that they were two different degrees not twodifferent tracks. Students in the taxation track could take up to 24 hours of taxation courses, 21 hoursof which were being taught by adjunct faculty. All of the courses were applied courses with notheoretical underpinnings or research requirements. The accounting track was taught almost entirely bytenure-track faculty, had required theory courses but lacked focus. We did not believe that we couldeffectively compare these two programs or conduct a useful assessment of learning.43

In response to these findings, the faculty undertook a complete redesign of the MACY degreewhich resulted in the program as described earlier in this report, with theoretical foundations, adisciplinary focus, electives and a capstone. The capstone is designed to be an orientation to theprofession with significant involvement of professionals in the presentations and discussion as well as anemphasis on research methodologies commonly used by professional accountants. These changes wereincorporated in the 2009-2011 catalog with further refinements in the 2011-2013 catalog.PhD in Business with a concentration in accountingThe learning goals for the Master of Accountancy (MACY) program are as follows.1. Students will evaluate accounting research and apply statistical methods to accountingquestions.2. Students will identify research questions in accounting and perform research and provideanswer to those questions.3. Students will acquire skills to teach at the university level and will effectively employ those skillsin the classroom.The most recent learning outcomes, methods of assessment and most recent academic year results arepresented in Table 6.5 that is included in the Appendix.The assessment of learning effort for the PhD program has gone through a series of iterations.As noted earlier, the PRT from the last accreditation exercise noted that some of the learning goals werenot measurable. Consequently, a new set of AOL objectives and measurements tools were developed atthe direction of the college and university. The faculty who teach in the PhD program also developednew student learning goals beginning in Fall 2010.The most notable development resulting from application of the AOL goals was the recognitionthat students were not progressing through the program in a timely manner. Most students were notfinishing their dissertations in four years and many were not completed in five years. An analysis of thetiming of the student’s progress pointed to a decision made in 2007 to move the first accountingseminar to the second semester of the first program year. This effectively moved the comprehensiveexamination from the end of the second summer to the end of the third fall semester. The remaininghalf year of the third program year was lost because students were not immediately moving on to theirdissertation proposals. Beginning with the Fall 2010 semester, the first seminar was moved back to thefirst semester on campus with comprehensives coming at the beginning of the fall semester of the thirdyear. Thus the third year will not be spent entirely on comprehensive examinations as had become thenorm.A second change that was made because of our assessment of learning evaluations was topetition and obtain a change in the required support coursework for the PhD. As a PhD in business, allPhD students are required to take a common set of preparatory courses. One of these courses,Research Methods II, is a course primarily covering experimental design topics relevant to behavioralresearch. Giving our faculty decision to emphasize archival research this course was not relevant for ourstudents. It became evident through evaluating the student research that they would benefit frommore econometrics so the faculty petitioned the college to add econometrics as an alternative toResearch Methods II.Evaluation of student research papers also indicated a need for stronger skills in handlingarchival data sources. In response to this need a new directed elective course in archival research44

techniques was created and is required of all students at the end of their first full year. Because,teaching quality is an important requirement for our graduates, the College of Business created a coursein college teaching using a master teacher as the instructor. All COB PhD students, including allaccounting PhD students, are required to complete the course in their first summer on campus. Wehave established performance in the exit teaching exercise as one of the AOL criteria for our PhDstudents.45

7. Other Material: Address any additional issues or areas not included in an earlier section of thereport. In addition, identify any innovative and/or exemplary practices, innovations,activities, programs, etc. that should be brought to the attention of the team and AACSB.Provide a brief overview of progress relative to the stated mission.Additional IssuesThe following is a number of issues that did not get explicitly discussed in the report that should benoted.1. Maturity and Leadership of the FacultyIn 2007, at the conclusion of the last AACSB Peer Review Team (PRT) visit, the Department ofAccounting had 16 tenured and tenure-track faculty. The faculty consisted of four full professors, eightassociate professors, and four assistant professors. Of the four full professors, one was on full timeassignment to the Provost’s Office, one was the Department Chair, one was a former Department Chairand one held an endowed chair. The senior faculty was heavily oriented toward administration ratherthan research.Five years later one of those four full professors, Dr. Russell Briner who was a formerDepartment Chair, passed away and the other three remain in their respective administrative positions.However, there are now four additional persons on the faculty who have been promoted to fullprofessor and one who is under review for promotion at the time this report is completed. Thisdramatic increase in the number of active researchers at the top academic level in the department hasgreatly strengthened the senior leadership in the department.2. Faculty AvailabilityOn the other hand, there are currently only 15 tenured and tenure-track faculty in theDepartment of Accounting. This number is virtually unchanged over the last decade. This is despite thegrowth of the undergraduate programs, the doubling of the master’s degree program and theimplementation of the PhD program. One of our former faculty members is on phased retirement,which has him teaching a half load for three years. At the end of that time we are supposed to be ableto hire a replacement contingent on funding.To address this shortage of faculty we have proposed the following. First, we have beenauthorized a 10% increase in funding to facilitate the hiring of the Ramsdell Chair in Accounting. Ifsuccessful this will yield an additional senior faculty member to assist with the PhD program. We areaggressively pursuing a senior Professor of Practice (a new position established by the university) whowill be academically qualified and who can teach graduate as well as undergraduate courses. We haveproposed to the Dean that we be given a new faculty line to support the addition of a junior facultymember with an interest in renewable energy and sustainability accounting research. The university hascreated a thematic that is in this area and we believe we can recruit a person who can make substantialcontributions in this area.46

3. Journal ListThe faculty evaluation system requires that we have in place a departmental journal list that canbe used to evaluate the quality of faculty publications. The College of Business has established acollege-wide procedure for the development of departmental journal lists to ensure external validity ofthose lists. The PRT noted that our journal list that was in place in 2007 had significant weaknesses. Afaculty committee has developed a completely revamped journal list, attempting to address the specificcriticisms of the PRT from the last visit. It has been adopted and is in place as of the beginning of thesecond semester of the 2011-2012 academic year.4. Faculty and PhD Student FellowshipsAlthough not normally within the set of items that are used to measure the quality of aprogram, one important measure of what others think of your faculty and students is the opportunitiesthey have to participate in external fellowship opportunities. During the evaluation period, Dr. CherylLinthicum spent two academic years as a Securities and Exchange Commission Faculty Fellow. Beingselected for the SEC Faculty Fellow position is a major honor. Additionally, it brings extensive firsthandknowledge about the accounting regulatory process to the students and colleagues of the facultymember chosen. Dr. Linthicum was chosen to work on the SEC’s IFRS project and has becomeinternationally recognized as an expert on the intersection of US GAAP and IFRS. However, her work onthe project was so valuable that the SEC requested that she return for a second fellowship year, analmost unheard of request.One of our PhD students, Mr. Henri Akono, was chosen as the first-ever Public CompanyAccounting Oversight Board (PCAOB) graduate student internship. One of our PhD graduates, Dr. BrianDaugherty, has been named a PCAOB Faculty Fellow. Mr. Akono spent one academic year working onresearch projects for the PCAOB and was able to bring back to the department significant insights intothe workings of this important regulatory agency. Another of our PhD students, Mr. Benedikt Quosigk,was able to spend a summer as a research fellow at HHL - Leipzig Graduate School of Management inLeipzig, Germany. In this position he was able to engage in joint research with German colleagues andintroduce our programs to a major German research university.While all of these programs require significant sacrifice in the short run on the part of thedepartment we believe that supporting this kind of external engagement will yield long run benefits toboth the participants and the department.Innovative or Exemplary Practices1. PACE-- Principles of Accounting Competency ExaminationFor the past six years the Department of Accounting, under the guidance of Dr. Elaine Sanders,has been developing, refining and implementing the PACE examination as a criteria for entry intoIntermediate Accounting I. This examination is designed to weed out those students whose preparationin Accounting Principles is so weak that they are not likely to succeed in Intermediate Accounting. Thisis a particularly difficult problem for UTSA because nearly 50% of all students applying to enterIntermediate Accounting have taken their Principles courses at some other institution, most often ajunior college. Lacking sufficient preparation, these students denigrate the quality of the Intermediateclasses they are in as well as regularly fail in inordinately large numbers.47

The PACE examination has been the model for other departments in the college as well as for severalother programs at universities around the country. We believe it has led to a significant improvement inthe quality of the students in our Intermediate Accounting classes as well as our other upper-divisioncourses.2. Accounting Practicum:The Accounting Practicum, as it has been developed by Dr. Gary Bridges, is a major servicelearning effort as well as a significant element of our community outreach. Recognizing that there was aneed for increased opportunities for start-up small businesses to improve their level of accountingknowledge as well as a need for our students who did not have an opportunity to do an formalinternship in our program, Dr. Bridges worked with the UTSA Small Business Development Center to setup a program that allows senior accounting students to have a hands-on accounting experience workingwith the SBDC clients. Students act as consultants and have to document their interaction with clientsthroughout a semester project. Dr. Bridges has made a number of presentations at academic andprofessional meetings on this course. He has been approached by a number of other communityorganizations requesting that the program be expanded so they can be included. Since the program’simplementation in 2007, the students have completed 10,000 hours of service to this program.3. Doctoral Teaching Seminar:Although not solely a Department of Accounting project but one sponsored by the College ofBusiness, this program should be recognized as a major contribution. Most PhD students are completelyunprepared to enter the classroom. This is particularly true of international students. In this class afaculty member from the college who is widely honored for his teaching leads the students through allareas of class preparation and classroom management. This program results in a significant increase inthe level of confidence of the students as they enter their first teaching assignments in the second yearin the program.48

1. Situational Analysis (None)APPENDIX(Section 8 Supplementary Materials)FIFTH YEAR MAINTENANCE REPORTEssential Elements of the Fifth Year Maintenance ReportRequired and Supporting Documents2. Progress Update on Concerns from Previous Review8-A 2007-2011 Strategic Plan8-B 2011-2016 Strategic Plan3. Strategic Management (None)8-C 2007-2011 Strategic Plan Evaluation4. Intellectual Contributions8-D Table 31-1: Five-Year Summary of Intellectual Contributions8-E Table 31-2: Five-Year Summary of Peer Reviewed Journals and Number ofPublications in Each8-F Department of Accounting Journal List5. Participants• Students (None)• Faculty8-G Table 9-1: Summary of Faculty Sufficiency By Discipline and School8-H Table 10-1: Summary of Faculty Qualifications, Development Activities, andProfessional Responsibilities8-I Table 10-2: Calculations Relative to Deployment of Qualified Faculty6. Assurance of Learning• Curricula Development (None)• Assessment Tools and Procedures8-J Table 6-4 Assessment Alignment for MACY Fall 2010 and Spring 20118-K Table 6-5 PhD in Business Administration Degree Assurance of Learning7. Other Material (None)

Department of AccountingCollege of BusinessThe University of Texas at San AntonioDecember 2007Strategic Plan 2007-2012AnAddendum toUTSA College of Business Strategic Plan 2007-2016

The Department of Accounting is a component of the College of Business at the University ofTexas at San Antonio. Our Strategic Plan is an Addendum to the College of Business StrategicPlan entitled “UTSA College of Business Strategic Plan 2007-2016” dated December 2007.This document must be read in conjunction with the referenced document. It has been preparedby the faculty of the Department of Accounting in conjunction with the members of theDepartment Advisory Board. It is dedicated to the late Dr. Russell Briner who began this workin 2006 and shepherded it until his untimely death in August of 2007.In the document that follows, each section references the related section and page number in theCollege of Business Strategic Plan document.

1. Introduction (pages 3-5)Department of AccountingThe Department of Accounting was an original component of the College of Business knownthen as the Division of Accounting and Information Systems. It has traditionally maintainedexcellent relationships with the major accounting firms and employers in San Antonio. Severallarge employers in the city including United Services Automobile Association and HEB GroceryCo. have over one hundred UTSA accounting graduates on their staffs. The Department ofAccounting has the oldest specialized Masters program in the College of Business. The sixteenfaculty members in the Department of Accounting is 50% female and 50% male. There are twoHispanic and three African-American members of the faculty. This faculty is one of the mostdiverse of any accounting faculty in the United States. At the undergraduate level our studentcomposition is 59% female and 41% male. Forty-four percent of our students are Hispanic, 39%white non-Hispanic, 8% African-American and the balance classified as other groups. Themasters program is 49% white non-Hispanic and 27% Hispanic. Our student body very muchreflects the community of which we are a part.2. Department of Accounting Mission, Vision and Core Values (page 5)Our mission statement has been significantly revised in response to the recommendations of theAACSB review team. The current mission statement is given below.Mission StatementThe mission of the Department of Accounting is to advance accounting knowledge and practicethrough excellence in accounting education, high-impact research, and relevant continuingeducation and professional outreach activities that serve the constituents of the Department in thestate, nation and globally.The educational mission of the Department of Accounting is to prepare students for professional careersin industry, public accounting, and other organizations. An undergraduate accounting educationemphasizing technological, cognitive, and communication skills provides the basic foundation forgraduate study or a professional career in industry/government. The Master of Accountancy augmentsan undergraduate degree through in-depth study in financial accounting, taxation, auditing andmanagerial accounting. The PhD program develops students’ research and teaching skills essential tosuccess in an academic career. Each program is continually evaluated to ensure current relevance intoday’s dynamic business environment. Alumni, employers, and interested others provide direction andinput in the curriculum evaluation process.The research mission of the Department of Accounting is to create accounting knowledge that isrelevant to theory, practice, and education, and to disseminate this research to the broadestpossible audience through publication in high quality research journals. Research published inapplied and specialized research journals and high quality practitioner journals also contribute tothe Department’s mission to create accounting knowledge.Service to local, state, national and international constituents is an integral role for the Department ofAccounting. The service mission of the Department of Accounting supports the education needs ofalumni, employers, and other constituents with activities that promote professional growth anddevelopment and through participation in community and professional activities.

The Department of Accounting, as a component of the College of Business, concurs in and adoptthe College’s vision for a branding of the College. We do not have a separate vision statementand believe our vision of the Department is incorporated in our mission statement.The Department of Accounting adopts the same Core Values as the College of Business.3. Department of Accounting Strategic Advantages (page 5-6)As a Department we enjoy the advantages cited by the College of Business. The followingspecial comments apply.Capital Markets—The Department of Accounting has a strong cadre of financial marketsresearchers who use the archival research paradigm. While these researchers do not all docapital markets research all of them use research methods that are widely used in CapitalMarkets research. Also almost all of their research is focused on corporate issues so theirresearch reinforces the strength College of Business.Health/Technology—Dr. Dana Forgione is a member of the faculty in the Department ofAccounting which provides an opportunity for a larger role for the Department to play in thedeveloping healthcare initiative in the College of Business. We also have a faculty member, Dr.Pamela Smith who has considerable expertise in not-for-profit organization taxation issues.Since not-for-profit organizations play a large role in the healthcare field significantopportunities for synergetic collaboration exist in the Department.We also recognize additional advantages that we believe can be levered by the Department.Diversity of Students and Faculty—As noted in the introduction, the Accounting Departmenthas an exceptionally diverse faculty and student body. Historically, relatively small numbers ofminority students proportionately, major in technical fields like accounting. Given the size anddemographics of our department, the UTSA Accounting Department attracts considerableinterest from employers who are attempting to increase the diversity of their workforces.Strong Relationships with the Local Accounting Community-- Because of the size andquality of the accounting program at UTSA, the Department of Accounting has an exceptionallystrong relationship with the public accounting firms and major employers in the region. Largenumbers of UTSA accounting graduates are employed in the firms and industries in SanAntonio. These employees are now advancing through the corporate ranks of their employerfirms. As they reach the top levels of management we will have a strong base to draw on forsupport.Access to External Funding for PhD Students – Accounting as a profession has made a majorcommitment to providing support for future faculty members. UTSA can have access to thisfunding to support our students. The KPMG/PhD Project is a program that provides significantfunding to minority students who wish to pursue PhDs in Accounting. Three of our facultymembers are PhD Project alumni who have remained active in the organization. Several of ourPhD students have received funding in the past. The availability of these funds can help usrecruit quality PhD students into the PhD program in the future.4. Department of Accounting Strategic Challenges (pages 7-8)As with the College as a whole, the Department of Accounting is faced with the realities of evertighter budgets. While the Department of Accounting does not have independent budgetauthority, we are affected by the state of University budget and the allocations from the College.With increasing emphasis on research, we are challenged to meet the travel and data needs of ourfaculty and PhD students. Our M&O budget continues to be static even though we have anexpanding mission with the addition of the PhD program. We anticipate retirement of several

faculty members in the next five year period and will need to find resources to replace thosepeople high quality researchers and teachers.A particular challenge to the Department of Accounting is to stay abreast of the changes in theCPA qualifications requirements of the Texas State Board of Public Accountancy. Recently, theTSBPA implemented an approved Ethics course requirement that caused a great deal ofconfusion among students and faculty. Because this requirement was retroactively imposed wewere forced to take extreme actions to meet the requirement.Another challenge is the potential growth of the Masters program. Ever since theimplementation of the 150 hour requirement there has been the presumption that our MastersProgram would grow significantly. That has not been the case. However, actions being taken bythe public accounting firms to tighten up their recruiting, essentially not recruiting students whoare not qualified to take the CPA examination, have the potential to accelerate the Mastersprogram. If this occurs we will experience a serious strain on our available faculty resources.5. Strategic Initiatives, Goals, Action Items and MetricsAs a component of the University and of the College of Business, we are committed to fulfillingthe strategic initiatives of each of those entities. From the set of College of Business Goals wehave extracted the following goals that directly apply to the Department of Accounting.UTSA/College of Business Strategic Initiative I: Enriching Educational Experiences toEnable Student SuccessUTSA Goal Number 1: Improve student success by strengthening and enhancingundergraduate and graduate educational experiences to increase graduation rates andother measures of student success and learning.COB Goal Number 2: Be known within the university for innovative programs thatenhance student and faculty successMain Action: Increase attention devoted to undergraduate students in large section classesDepartment of Accounting Goal 1.Sub Action: Reduce class sizes in Principles classes.Metric: Mean size of Principles I and Principles II classes.Indicator: Reduce average class size of Principles I & II sectionsResult: Progress made, primarily through ability to apply talents and qualifications of Ph.D.students as qualified instructorsMain Action: Refine and/or modify curriculum to better meet student and programmatic needsDepartment of Accounting Goal 2.Sub Action: Increase the number of students having experiential opportunities.Metric: Number of students having experiential opportunity.Indicator: Increased numbers of students doing internships.Result: Under discussion by affected faculty.

Department of Accounting Goal 3.Sub Action: Update and streamline undergraduate curriculum.Metric: Course offerings and requirements in MACY degree programIndicator: Course offerings will be more consistent with comparable programs. (Note affectsIntermediate III and Tax II)Result: In progress by undergraduate curriculum committee.UTSA Goal Number 2: Enhance the educational experience by infusing into our programsthe three themes that underpin student success: building programs that meet the needs of aglobal society, promoting diversity, and fostering transformative leadership.COB Goal Number 5: Be a leader in innovative graduate program curricula and researchfocused on COB thematicMain Action: Refine and/or modify curriculum to better meet student and programmatic needsDepartment of Accounting Goal 4.Sub Action: Update and streamline Master of Accountancy curriculum.Metric: Courses offered in MACY programIndicator: Master of Accountancy program will have fewer options and more standardizedofferingsResult: Will be reflected in the 2009-2011 Graduate Catalog.COB Goal Number 7: Be a nationally recognized/ranked College of BusinessMain Action: Enhance quality/reputation of master’s programsDepartment of Accounting Goal 5Sub Action Expand the 5-year, 150 hour early admissions option in the MACY program.Metric: 150 hour program enrollmentIndicator: Number of students in the 150-hour program will grow towards a goal of 30 per year.Result: Under review by the MACY program committee.Department of Accounting Goal 6Sub Action: Become a ranked Department in national rankingsMetric: Ranking of UTSA Accounting Program.Indicator: Will be ranked in some national rankings of Accounting Programs.Result: Pending identification of target rankings and development of a strategy.UTSA Goal Number 4: Reduce identified barriers to student success and promote studentrealization of academic and professional goals as well as personal and social developmentby aligning our programs, services, and policies.COB Goal Number 2: Be known within the university for innovative programs thatenhance student and faculty success

Main Action: Further develop undergraduate programs.Department of Accounting Goal 7Sub Action: Expand and regularize the use of the PACE exam for entry into Intermediate IMetric: Status of PACE exam requirement.Indicator: Passing of PACE will be formal prerequisite for Intermediate I.Result: Awaiting implementation in future undergraduate catalog.UTSA Goal Number 5: Support student success by offering a broad array of opportunitiesfor engagement in campus life, including a diverse range of student organizations,intramural and intercollegiate sports, on-campus employment, student governance,cultural and entertainment events, and service to the community.COB Goal Number 2: Be known within the university for innovative programs thatenhance student and faculty successMain Action:Increase/Enhance Number of External Speakers, Mentorship LeadershipDevelopment, Academic ServicesDepartment of Accounting Goal 8Sub Action: Expand opportunities for Accounting Student involvement.Metric: Number of student organizations in Dept of AccountingIndicator: There will be additional student organizations besides BAP.Result: Pursuing ALPFA chapter and reviving Accounting SocietyUTSA/College of Business Strategic Initiative II: Serving Society through Creativity,Expanded Research and InnovationUTSA Goal Number 1: Create a vibrant research culture by engaging undergraduate andgraduate students, faculty, and staff in research, and providing the campus communitywith incentives and the infrastructure needed for success in this arena.COB Goal Number 2: Be known within the university for innovative programs thatenhance student and faculty successMain Action: Enhance the research productivity of its facultyDepartment of Accounting Goal 9Sub Action: Strengthen research resources that support faculty/student research in capitalmarkets.Metric: Data resources available to faculty and PhD students.Indicator: Number and quality of databases and programs available will increase.Result: Department. Chair and Development raise resources.Department of Accounting Goal 10Sub Action Identify funds for faculty travel from external sourcesMetric External travel funds for facultyIndicator Increased external travel funds for faculty

Result: In ProgressMain Action:Seek opportunities to engage students in researchDepartment of Accounting Goal 11Sub Action: Identify sources of travel funds for doctoral studentsMetric: Travel funds for Ph.D. studentsIndicator: Increased travel funds for Ph.D. students to present papersResult: In ProgressUTSA Goal Number 2: Increase annual research expenditures on a consistent basisthrough the strategic hiring of quality faculty, supporting the five collaborative researchareas, encouraging multidisciplinary work, and streamlining infrastructureCOB Goal Number 2: Be known within the university for innovative programs thatenhance student and faculty successMain Action: Enhance the research productivity of its facultyDepartment of Accounting Goal 12Sub Action: Establish an endowed chair position for an accounting researcher.Metric: Existence of an endowed chair.Indicator: At least one endowed chair in Accounting will be created.Result: Pending Dept Chair and Development action.UTSA/College of Business Strategic Initiative III: Promoting Access and AffordabilityUTSA Goal Number 1: Create an organizational culture, administrative processes, andstructure that value and promote productivity, while optimizing both the utilization ofexisting resources and the generation of new resources.COB Goal Number 2: Be known within the university for innovative programs thatenhance student and faculty successMain Action:Seek external funding support for studentsDepartment of Accounting Goal 13Sub Action: Enhance dollar amount of scholarshipsMetric: ScholarshipsIndicator: Increase number and size of Accounting ScholarshipsResult: In ProgressUTSA/College of Business Strategic Initiative IV: Serving the Public through CommunityEngagementUTSA Goal Number 2: Engage community employers through dialogue, internships, andothercooperative learning experiences to ensure that UTSA graduates are prepared to

enter thefuture workforce and play leadership roles in the globally competitive knowledgeeconomy.COB Goal Number 2: Be known within the university for innovative programs thatenhance student and faculty successMain Action:Provide community serviceDepartment of Accounting Goal 2. ( this is from above)Sub Action Increase the number of students having experiential opportunities.Metric: Number of students having experiential opportunity.Indicator: Increased numbers of students doing internships.Result: Under discussion by affected faculty.COB Goal Number 3: Be a leader within the university in private funding, grants, andContractsMain Action:Expand resource base of non-state dollarsDepartment of Accounting Goal 14Sub Action: Expand external support for the DepartmentMetric: Dollars from non-state and non-COB sourcesIndicator: Increased dollars from external sources.Result: In Progress with DevelopmentUTSA/College of Business Strategic Initiative V: Expanding Resources and InfrastructureUTSA Goal Number 3: Provide the physical infrastructure - building, classrooms,laboratories, studios, and libraries - that will allow us to support the work of our facultyand staff, and to serve our students in alignment with the University’s Master Plan.COB Goal Number 6: Be proactive in serving the physical plant needs of students andfacultyMain Action:Expand resource base of non-state dollarsDepartment of Accounting Goal 15Sub Action: Improve faculty infrastructureMetric: Configuration of office resources.Indicator: Better quality faculty computing equipment.Result: In Progress with Development

6. Department of Accounting Mission Specific GoalsIn addition to the above goals that are derived from the College of Business Strategic Plan, theDepartment of Accounting has developed the following goals that are specifically dictated by ourown mission.Main Action: Increase community input and involvement with the Accounting Program.Department of Accounting Goal 16Sub Action: Increase the size and involvement of the Accounting Advisory BoardMetric: Size and composition of the Accounting Advisory BoardIndicator: Number of members, diversity of members, Number of meetingsResult: In progressDepartment of Accounting Goal 17Sub Action: Enhance the recruiting opportunities for studentsMetric: Firms recruiting UTSA Accounting StudentsIndicator: Number of firms attending Meet the Firms, Number of InternshipsResult: In progressMain Action: Increase amount and quality of Department of Accounting researchDepartment of Accounting Goal 18Sub Action: Increase number of faculty publishing in top rated journals.Metric: Published papersIndicator: Number of papers published in ranked journals.Result: In progressDepartment of Accounting Goal 19Sub Action: PhD students publish in high quality journals.Metric: Published papersIndicator: Number of papers published by Department PhD students in ranked journals.Result: In progressMain Action: Provide service to Department ConstituentsDepartment of Accounting Goal 20Sub Action: Increased faculty involvement with the professional communityMetric: Memberships on committees or holding office in professional organizationsIndicator: Increase the number of faculty who hold office or are active members of communityorganizationsResult: In progressDepartment of Accounting Goal 21

Sub Action: Increased student involvement in service or service learning projects.Metric: Students participating in community activities related to accounting.Indicator: Increase the number of students participating in accounting related service projects.Result: In progress7. ImplementationThe faculty of the Department of Accounting views this strategic plan as an addendum to andexpansion of the College of Business Strategic Plan for 2007-2016. However, we have not triedto provide a definitive plan beyond five years in advance. We believe all of the goals can bestarted and most substantially completed by 2012. The projects will be implemented through theexisting committee and administrative structure of the Department of Accounting.Many of these goals will be achieved only as new versions of the Graduate and UndergraduateCatalogs are introduced. We anticipate some of these goals will extend into the next strategicplanning cycle, 2012-2017.8. Appendices:I. Department of Accounting Strategic Planning ProcessII. College of Business Strategic Plan 2007-2016

Department of AccountingStrategic Planning Process2007-2012Members of the Department of Accounting faculty participate in all of the College of Businessstrategic planning sessions. However, as a separately accredited unit under the AACSB rulesthe Department also has to have its own strategic planning exercise.Consequently, the Department of Accounting began a more formal procedure for strategicplanning with a Strategic Retreat on October 28, 2006. This retreat was attended by all facultyand staff members in the Department of Accounting. The faculty was lead through a SWOTexercise by Dr. Russell Briner, and a number of strategic directions were identified. The processwas continuing when the AACSB Team conducted its review. In the AACSB review datedFebruary 2007 the Department was criticized for its lack of adequate strategic planning:―Strategic Planning. It is often helpful to have someone outside of the unit involved in thestrategic planning process. The Department has begun the planning process, but progress hasbeen slow. The Review Team suggests that the Department use the College of BusinessCenter for Professional Excellence to assist them in this effort. “Dr. Briner continued to work on the strategic planning process, involving the then in placeAdvisory Committee composed of the following individuals:Mr. Anthony Berrett, KPMG, LLPMr. Steward Goodson, Ernst and YoungMs. Nancy Ozuna, The Hanke GroupMr. Dayton Schrader, The Schrader GroupMr. Dan Slattery, Dan Slattery and Associates, CPAs.In addition the opinions of other members of the community were selected, however, not on asystematic basis. Most unfortunately, Dr. Briner passed away in August 2007 before the finaldraft of the strategic plan for the Department of Accounting was completed.Using the information collected by Dr. Briner as well as other sources, this document wascompleted by Dr. James Groff with the assistances of Dr. Marshall Pitman and various membersof the Department of Accounting Executive Committee. It reflects the best effort of theDepartment of Accounting faculty to prepare a strategic planning document under the difficultcircumstances brought about by Dr. Russell Briner’s untimely passing.

Department of AccountingStrategic Plan2011-2016September 2011

I. Strategic Planning ProcessThe Department of Accounting engages in a formal strategic planning process every five years.Because the Department of Accounting is a fully integrated component of the College ofBusiness and the University of Texas at San Antonio, the strategic planning process in theDepartment occurs after those two entities that are above it. Thus this strategic plan not onlyrepresents the goals and objectives of the stakeholders of the Department but also integratesthose initiatives from the College of Business, and to a lesser extent the University, for which theDepartment plays an important role.The process begins with the participation of the Department Chair and a number of facultymembers, chosen by the Dean in consultation with the Department, participating in the COBStrategic Planning Initiative, including the visioning process as described in the COB strategicplan. The COB strategic plan was completed in August 2011.On September 16, 2011, twenty-five faculty, staff, students and members of the Department ofAccounting Advisory Board met in a four hour session to review and recommend items for theDepartment of Accounting Strategic Plan. At this session participants were seated at one of fourtables with a mix of participants at each table. The exercise proceeded through three differentparts. First, each table did an informal SWOT (strengths, weaknesses, opportunities and threats)exercise in which the participants discussed the Department of Accounting and its environment.Secondly, the participants reviewed the College of Business strategic initiatives from the COB2011-2016 strategic plan and identified COB initiates that had relevance to the Department ofAccounting. Finally, the third part of the exercise was for each group to identify specific andpropose specific initiates that should be considered for the Department of Accounting StrategicPlan.The results of the September 16 th planning exercise were gathered and evaluated by theDepartment of Accounting Department Faculty Advisory Committee (DFAC). The DFACsorted, combined and filtered the proposals from the meeting into a draft strategic plan. Thisdraft was then presented to the Department of Accounting Faculty and Advisory Board forreview and comment. After final revisions were made to the draft, a final version of theStrategic Plan was presented to the Faculty and to the Advisory Board for approval. This plan isthe final result of this process.II. Environmental Analysis.Part of the strategic planning process was to identify the strengths, weaknesses, opportunitiesand threats facing the Department of Accounting in the next five years. These factors inconjunction with the mission statement are the basis for the strategic goals developed in thisstrategic plan. These factors are briefly reviewed in this section.Strengths: The quality of students and the reputation of the Department of Accounting in thecommunity were widely viewed by the participants as the most significant strengths of theDepartment. As one participant put it, “there is a perception of high quality output in thebusiness community employers.” Another often mentioned factor was the quality of the facultyand the faculty’s involvement with their students. In the Department of Accounting there is acollegial relationship between the students and the faculty that does not seem to be as prevalentin other disciplines.The curriculum, which is highly focused, was also mentioned frequently as a strength of theaccounting program. Finally, a number of observers commented on the strength of theinternship program and the involvement of the Center for Student Professional Development inpreparing the students for their careers through its programs.

Weaknesses: The most commonly cited weakness was student advisement andcommunications. There was a clear feeling on the part of the participants that the students werenot well enough informed about how to progress toward a degree in the most efficient manner.Also the opinion was expressed several times that students are missing out on opportunitiesbecause they are not well enough informed about professional and academic opportunities.A frequently mentioned issue was lack of depth in the faculty (not enough faculty to provideoverlap for class coverage) and the lack of sufficient faculty in general. This was coupled withthe lack of sufficient financial support to hire additional faculty members. On a related front,there was a feeling that the impending retirement of a large number of senior faculty was aweakness of the Department.Finally, lack of adequate parking, hardly an Accounting Department issue, was mentioned byabout every participant.Opportunities: The opportunities are largely reflected in the Department initiatives listedbelow. Frequently mentioned was the need for branding of the Accounting Department anddeveloping an advising function that would work only with accounting students. This advisingfunction would provide guidance on a wider range of issues affecting accounting students thandoes the College-wide advising function.There was an observation that because of the high demand among students for the accountingmajor there could be more selectivity. In the undergraduate programs this was reflected byseveral suggestions to restrict students who are marginal from the major or counsel out thosewho are too weak to complete the degree. On the graduate side, there was mention ofopportunities for a lock-step 150-hour program and for a daytime program for full time mastersstudents.A number of participants saw an opportunity for the Department to improve communicationswith students through the use of social media. Alumni communication through social mediawas also mentioned by several participants.Threats: The most common threat mentioned by the participants was the increasing number ofonline and local institutions offering accounting degrees including masters programs. Someparticipants expressed concern about how long the accounting job market will remain strong inthe face of the continuing recession. Again impending retirements of several faculty memberswas mentioned as a threat particularly in light of the budget constraints now in effect that limitacquisition of new faculty.Finally, there was recognition of the threat of increasing numbers of accounting majors can haveon the quality of the classes particularly at the principles level. Budget and hiring constraintswere seen to exacerbate this problemIII. Department of Accounting Strategic Initiatives.The Department of Accounting has established a list of strategic initiatives for the Department tobe achieved over the period 2011-2016. These initiatives are mission driven and result from theconsultative session conducted by the Department on September 16, 2011.1. Branding of the Accounting Department/ProgramThe Accounting Program at UTSA has an excellent reputation among local and regionalemployers for producing well prepared, highly motivated accounting graduates.Other programs in Texas ( UT-Austin, Texas A&M, Baylor) have higher profiles and are betterrecognized than UTSA.

The UTSA Department of Accounting will establish a brand identification that will make itrecognizable in the State and Nation.The UTSA Department of Accounting brand will be based on quality of research (faculty) andquality of graduates (students).2. Establishing a Highly Effective Social Media PresenceSocial Media (Facebook, Twitter, LinkedIn) have become major instruments for organizations tocommunicate their visions to stakeholders.The Department of Accounting has established a quarterly email newsletter that circulates toalumni and supporters but does not currently have a social media presence.The UTSA Department of Accounting will establish a presence on the major social media outletsto use for communications to and from students, alumni and supporters.3. Enhancing Student Quality and Progress in the Accounting ProgramThe quality of the undergraduate and graduate students pursuing accounting degreescontributes greatly toward the quality of the Department of Accounting graduates.High quality students demand rigorous and challenging educational experiences.The Department of Accounting must accommodate the needs of all of the students in itsprograms.The Department of Accounting will continue to pursue the high quality students through theenhancement of the PACE examination and through enforcing admissions requirements to theMACY program.The Department of Accounting will pursue special advisors for undergraduate accountingmajors.The Department of Accounting will develop a program for identifying low performing studentsearly in their program and provide counseling to facility improved performance in accountingcoursework.4. Restructuring the Master of Accountancy (MACY) delivery systemThe Master of Accountancy (MACY) program has grown in size and importance over the last fiveyears.The demographics of the MACY students has shifted toward more fulltime students themajority of whom are pursuing careers in public accounting.The MACY program will be a major component in any effort to enhance the reputation of theUTSA Department of Accounting.The Department of Accounting will evolve the 150-hour MACY program into a lockstep two yearearly admissions Masters degree program.The Department of Accounting will pursue a fulltime, daytime option in the MACY program.5. Enhanced CPA pass rates.Passage of the CPA examination is a major goal of accounting majors, particularly those pursuingthe MACY degree.CPA pass rates are used by external entities to compare accounting programs.

CPA pass rates can be used as internal tools for assessment of learning.The Department of Accounting will develop strategies to enhance the performance of itsstudents on the CPA examination.IV. Department of Accounting/College of Business Initatives.The College of Business has developed its 2011-2016 strategic plan around a group ofcontinuing thematics. As a component of the College of Business the Department ofAccounting has a responsibility to contribute to the achievement of the College goals. In thissection the College goals that have relevance to the Department of Accounting are presentedalong with the Accounting Department subgoals and metrics for assessing progress toward thosegoals.Globalization/Cultural Pluralism ThematicCOB Goal 1-1: Expand international immersion programs by adding additional programlocations on a rotating basis.Accounting Subgoal: Develop an immersion program focusing on accounting issues as anaccounting elective.Metric: Number of immersion programs targeting accounting majors.Indicator: At least one immersion program will be offered every other year for accountingmajors.COB Goal 1-3: Integrate globalization throughout the curriculum.Accounting Subgoal: Integrate International Financial Reporting and Accounting Standards(IFARS) throughout the accounting curriculum.Metric: Number of courses including IFARS modules.Indicator: All financial accounting courses at the graduate and undergraduate include an IFARScomponent.Security ThematicCOB Goal 2-1: Continue to expand the cybersecurity program.Accounting Subgoal: Develop a joint masters degree program with accounting andcybersecurity components.Metric: Joint degree program exists.Indicator: Joint degree program will be included in the 2012-2014 Graduate Catalog.Capital Markets ThematicCOB Goal 3-5: Hire for the Ramsdell ChairAccounting Subgoal: Hire for the Ramsdell ChairMetric: Whether Ramsdell Chair is filled.Indicator: Ramsdell chair is filled by a highly qualified candidate.COB Goal 3-6: Expand number of 5 th year accounting graduates.Accounting Subgoal: Develop a cohort, lockstep 150 hour accounting program.Metric: Is lockstep scheduling for 150 hour students being used?Indicator: Number of students in lockstep classes for the 150 hour program.

Health/Technology ThematicCOB Goal 5-1: Offer graduate Certificate in the Business of HealthAccounting Subgoal: Fully implement Healthcare concentration in the MACY degreeMetric: Can a student get a concentration in healthcare in the MACY.Indicator: Number of masters level courses in healthcare in the Department of Accounting.University Goals incorporated in the COB Strategic PlanEnergy/ Environment/ Sustainability ThematicU/COB Goal 1-1: Collaborate with the Texas Sustainable Energy Research Institute on energyand sustainability issues.Accounting Subgoal 1: Recruit a faculty member with expertise inenergy/sustainability/environmental accounting.Metric: Identify a potential faculty member who has a research interest inenergy/sustainability/environmental accounting and obtain a faculty position for that person.Indicator: Is a faculty member with the appropriate qualifications on the faculty.Accounting Subgoal 2: Develop a research interest group in the Department of Accounting tofocus on energy/sustainability research issues.Metric: Does a energy/sustainability working group exist in the Department of Accounting.Indicator: Several faculty members are actively engaged in research projects in the designatedarea.Human and Social Development ThematicU/COB Goal 2-2: Continue to partnership with the San Antonio Ecumenical Center in theirannual Business in Ethics Awards.Accounting Subgoal: Expand the number of instructors who can teach Texas State Board ofPublic Accountancy approved ethics courses.Metric: Identify instructors and work with them to get their courses approved by the TSBPA.Indicator: Number of TSBPA approved courses offered each semester.College of Business Vision/Goals InitiativesCOB V/G 1: Increase diversity of doctoral students to 25%.Accounting Subgoal: Have 1/3 of every doctoral class be composed of minority students.Metric: On average minority students will account for 33% of admissions to the doctoralprogram.Indicator: Percentage of minority students in the doctoral program.COB V/G 2: Add two endowed chairs per department.Accounting Subgoal: Within 3 years add one endowed chair in accounting.Metric: Is a new endowed Chair in Accounting created?Indicator: An endowed chair is created and filled with a qualified candidate.

AccountingDepartmentGoal1234Action Required Metric Indicator 2007-08 2008-09 2009-10 2010-11 2011-12 Status Fall 2011Reduce class sized inACC2013 & ACC2033Increase the numberof students havingexperientialopportunities.Update andstreamlineundergraduatecurriculumMean Class SizeNumber ofstudents havingexperientialopportunityCourse offeringsandrequirements inBBA degreeprogramUpdate and streamlineCourses offeredMaster of Accountancyin MACY programcurriculumEvaluation of 2007-2011 Strategic InitiativesReduced averageClass SizeIncreased numbersof students doinginternshipsCourse offeringswill be moreconsistent withcomparableprograms. (NoteaffectsIntermediate III andTax II)Master ofAccountancyprogram will havefewer options andmore standardizedofferingsSem 2013 2033 Fall Sem 2013 2033172 60 Spr Fall 46 5362 69Spr 37 564933 4963 TotFall 4 0 4Spr 28 0 28Catalog Review DropInt III and add materialto Int I & II Droprequirement for Tax IINon Catalog year.Existing Program inforce.4933 4963 TotFall 9 20 29Spr 17 17 34Offer1) Experiential Lab2) ContemporaryIssues(capstone), 3)Digital Forensics(Elective) 4)Information Assurance(Elective)Catalog review:Remove separatetracks in MACY DropCorporate Law&Regulation, MandateInternship/PracticumCreate CapstonSem 2013 2033Fall 41 51Spr 42 434933 4963 TotFall 4 16 20Spr 7 20 27Catalog Review ReviseTax I and Tax IIContent. Tax I surveyCourse Tax II BusinessEntities ; ChangeExperiential Lab toAccounting PracticumOffer: IntegrativeSeminar (Capstone) ,Crosslist courses withIS and FinanceStopped Admissionsto MBA ConcentrationSem 2013 2033Fall 38 52Spr 52 504933 4963 TotFall 1 24 25Spr 14 27 41Raised GPA from 2.5to 3.0 forInternships.Catalog Review:Drop required Ethics,Drop requiredPracticum/Internship,Eliminate MBAConcentrationn/an/an/aIncrease numberof electives from 3hrs to 9 hrs. Offer:Data Mining,Business of HeathCoursesAnticipate these tobe steady statenumbersInstituted ACC 4963AccountingPracticum and madeit a required courseGoal met. Continueto review UGCurriculum.PrimaryResponsibilityJames Groff,Dept ChairMarshallPitman, GaryBridgesUndergradCurriculumCommitteeContinuing to refinethe MACY curriculumto meet changingindustryMACY Programrequirements. CommitteeAdditionaladjustments may beneeded.5Expand the 5-year, 150hour early admissionsoption in the MACYprogram150 hourprogramenrollmentNumber of studentsin the 150-hourprogram will growtowards a goal of30 per yearProg # %4-1 59 89% 3-27 11%Program # %4-1 69 91%3-2 7 9%E&Y OpportunityScholarships CreatedProgram # %4-1 70 89%3-2 9 11%First E&Y OpportunityScholars selectedProgram # %4-1 76 83%3-2 15 17%E&Y OpportunityScholars Programrenewed by E&Yn/aGoal is to have 30150 programstudents to have aviable cohort. Goal iscontinuing.MACY ProgramCommittee, E&YFaculty Mentorand COBDevelopment6Become a ranked Ranking of UTSADepartment in national AccountingrankingsProgramWill be ranked insome nationalrankings ofAccountingProgramsWe have not madeany progress on thisitem.James Groff,Dept Chair7Expand and regularizethe use of the PACEexam for entry intoIntermediate IStatus of PACEexamrequirementPassing of PACE willbe formalprerequisite forIntermediate IPassage of the PACE Met with the Alamoexam is prerequisite for Colleges accountingIntermediate I in 2008- faculty to explain the2010 catalog.PACEPACE is fully online.Time line foradministration isupdated.Goal MetUndergradCurriculumCommittee &Elaine Sanders8Expand opportunitiesfor Accounting Studentinvolvement.Number ofstudentorganizations inDept ofAccountingThere will beadditional studentorganizationsbesides BAPAttempted Revival ofAccounting Society(Student Followthrough lacking)Association of LatinoProfessionals in Financeand Accounting(ALPFA) StudentChapter StartedIncreasedmembership inSACPA studentChapter from UTSA.Revive Associationof BlackAccountantsChapterContinuing to pursueat least one otherstudent organization.Elaine Sanders,James Groff,Linda Vaello,Pamela Smith9Strengthen researchresources that supportfaculty/studentresearch in capitalmarketsData resourcesavailable tofaculty and PhDstudentsNumber and qualityof databases and WRDS database (viaprograms available Library)will increaseAudit Analyticssubscription10-K WizardsubscriptionAudit Analytics(litigation data),CCHRequesting SNLHealth & HumanEnergy DatabaseResources InternetResearch NetworkContinuing to meetdemand as it arises.Status ongoing.James Groff,Dept Chair10Identify funds forfaculty travel fromexternal sourcesExternal travelfunds for facultyIncreased externaltravel funds forfacultyState $16956Private $ 7745State $19814Private $ 4538State $ 10818Private $ 12335State $18118Private $4892Not availableStatus ongoing. Theamount spent is afunction of thedemand. Privatefunding makes upthe differenceJames Groff,Sadie Duncan11Identify sources oftravel funds fordoctoral studentsTravel funds forPh.D. studentsIncreased travelfunds for Ph.D. State $3097students to present Private $ 0papersState $ 1000Private $ 2149State $ 0Private $ 5597State $1500Private $1356Not availableThis is a function ofthe number ofstudents travelling.KPMG PhD Projectfunded threestudentsJames GroffSadie Duncan121314Establish an endowedchair position for anaccounting researcherEnhance dollar amountof scholarshipsExpand externalsupport for theDepartmentExistence of anendowed chairScholarshipsDollars from nonstateand non-COB sourcesAt least oneendowed chair inAccounting will becreatedIncrease numberand size ofAccountingScholarshipsIncreased dollarsfrom externalsources.Ramsdell Chair forAccounting ($500,000endowment) CreatedAdvertised noacceptable candidateSelected Candidaterejected our offerSelected candidateturned down offerSearch CommitteeFormedSearchChair Exists,Committee (DanContinuing to searchForgione Chair)for candidate.and James Groff$31,000 $25,000 $45,900 $67,636 Pending Significant progressCorp Sponsors 7 Corp. Sponsors 9 Corp. Sponsors 14 Corp. Sponsors 15Discretionary $36,540 Discretionary $64,175 Discretionary $59948Discretionary Funds $37,555FundsFundsFundsNon-discretionary $59,890 Non-Discretionary $65,696 Non-Discretionary $82,867 Non-Discretionary $96,496Total External $97,445 Total External $99,236 Total External $147,042 Total External $156,44From Corp Sponsors $25,000 From Corp.Sponsors$28,500 From Corp.Sponsors$38,800 From Corp.Sponsors$48,500PendingJames Groff,Sadie Duncan,Advisory BoardMajor progress hasJames Groffbeen made. CorporateSadie DuncanSponsor program is growning.COB DevelopmentFees have been raised.Office

151617181920Improve facultyinfrastructureIncrease the size andinvolvement of theAccounting AdvisoryBoardEnhance the recruitingopportunities forstudentsIncrease number offaculty publishing intop rated journalsPhD students publish inhigh quality journalsConfiguration ofoffice resourcesSize andcomposition ofthe AccountingAdvisory BoardBetter qualityfaculty computingequipmentNumber ofmembers, diversityof members,Number ofmeetingsNumber of firmsFirms recruitingattending Meet theUTSA AccountingFirms, Number ofStudentsInternshipsPublished papersMembershipsIncreased facultyinvolvement with theprofessionalcommunityon committeesor holding officein professionalorganizationsNumber of paperspublished byDepartment PhDstudents in rankedjournalsIncrease thenumber of facultywho hold office orare activemembers ofcommunityorganizationsDual monitors acquiredfor all facultyNumber 6Male 5Female 1PublicAccounting 4Corporate 2Presentations 3Publications 2Ranked 0Annual replacements ofprinters and upgradesof computers.Number 12Male 8Female 4PublicAccounting 5Corporate 7Tablet computer foras requested by onefaculty memberNumber 14Male 10Female 4PublicAccounting 6Corporate 8Upgraded computers New upgradedwith 20" monitors laptops for fourfor some.faculty members.Number 14Male 10Female 4PublicAccounting 6Corporate 828 33 29 27Publications 31Publications 37 Publications 52Top 10% 78Top 10% 8 Top 10% 3Number of papersPublished papers published in rankedjournalsTop 25%Top 50%Ranked1010Top 25%Top 50%Ranked642Top 25%Top 50%Ranked1734Other 13 Other 14 Other 28% unranked 42% % unranked 38% % unranked 54%M. Pitman--AICPA CPA examContent Committee,President EducationalFoundation of TSCPA, C.Linthicum, Sec. AAAInternational SectionPresentations 5Publications 3Ranked 1M. Pitman--AICPA CPA examContent Committee,President EducationalFoundation of TSCPA, CLinthicum, VP-AAAInternationl SectionPresentations 9Publications 6Ranked 1M. Pitman--AICPA CPAexam Content Committee,President EducationalFoundation of TSCPA,Secretary TSCPA,C.Linthicum -President AAAInternational Section, P.Smith VP AAA DiversitySectionPublications 60Top 10% 6Top 25% 14Top 50% 2Ranked 1Other 37% unranked 62%Presentations 5Publications 6Ranked 3C. Linticum, MemberAAA Global InitiativesTask Force P.Smith -President of AAADiversity Section , M.Pitman Secretary TSCPANumber 16Male 10Female 4PublicAccounting 6Corporate 10Not yet available22 firms attendedMeet the FirmsNot availablePresentations 5Publications 4Ranked 3C. Linticum, MemberAAA Global InitiativesTask Force , M. PitmanSecretary TSCPA , D.Forgione, Council Rep,AAA GovernmentalSectionMajor progress hasbeen made. James GroffCorporate Sponsor Departmentprogram is growning. Chair, JohnFees have been Soudah, OITraised.The goal has beenmet with significantincrease in nonpublicaccountingand femalemembers.The numbers haveheld steady but notgrown. We presumethis is a function ofthe economicconditionsJames Groff,Sadie Duncan,Advisory BoardResponsibilitytransferred tothe Center forStudentProfessionalDevelopmentFall 2011Numbers increasedby 97% but thenumber in unrankedChair andjournals increased asFaculty memberwell. The journal listis dated andinadaquate.Goal is being met.Publications bystudents has steadily PhD Facultyrisen as has thepercent ranked.Goal is being met. Aconsistent group offaculty are active innational accountingorganizations. Morecan be done.Faculty andJames GroffDepartmentChair21Increased studentinvolvement inservice or servicelearning projects: Studentsparticipating incommunityactivitiesrelated toaccountingIncrease thenumber ofstudentsparticipating inaccountingrelated serviceprojects.HoursSpr. 2008 364HoursFall 2008 1,507Spr. 2009 1,065Total 2,572HoursFall 2009 803Spr. 2010 1,142Total 1,945HoursFall 2010 2,222Spr. 2011 2,064Total 4,286Not availableThe implementationof the Practicum hasresulted in a steadGary Bridgesincrease in studentinvolvement. Goal isbeing met.

Non-Peer ReviewedJournals 8Table 31-1Five-Year Summary of Faculty Intellectual ContributionsFall 2006-Spring 2011Portfolio of Intellectual ContributionsBooks 3Others 9Chapters 4Peer ReviewedJournals 1ResearchMonographs 2Peer ReviewedProceedings 5Peer Reviewed PaperPresentations 6Faculty ResearchSeminar 7Learning &Pedagogical ResearchContributions toPracticeDiscipline-BasedResearchSummary of Types of ICs 10NameAsthana, Sharad 13 1 32 5 51Boone, Jeffery P. 11 8 1 18Bradley, JeanBridges, Gary 1 3 1 3Cole, Cathy 2 1 3 4 2Collins, Everett 4 4Fasci, Martha 3 4 7Forgione, Dana 14 20 5 13 8 44Groff, James 4 4 1 7Jimenez, Carlos 1 1 2Kalelkar, Rachana 1 1 2Khan, Sarfraz 1 1 2Li, ShiyouLinthicum, Cheryl 5 3 9 5 12Lopez, Dennis 4 13 1 18McTier, Kerry 1 5 6Milam, Lorie 1 1Nwaeze, Emeka 3 8 11Pickard, Andrew 2 1 1Pitman, Marshall 4 7 1 2 10Poe, AprilQuosigk, BenediktSanders, Elaine 1 1 12 1 3 13 5Saya, RubinaSchuldt, MichaelSkekel, Ted 1 1 2Smith, AllanSmith, Pamela 23 1 13 2 3 1 1 4 38Vaello, LindaWelch, Sandra 3 4 3 4Yin, Jennifer 4 13 1 1 17Zucker, IrwinTotal 103 0 0 1 2 151 10 4 41 24 27 2611. Peer reviewed journal articles (learning and pedagogical research, contributions to practice, and/or discipline-based scholarship)2. Research Monographs (teaching/pedagogical, practice/applied and /or discipline-based research)3. Books (textbooks, professional/practice/trade, and/or scholarly)4. Chapters in books (textbooks, professional/practice/trade, and/or scholarly)5. Peer reviewed proceedings from teaching/pedagogical meetings, professional/practice meetings, and/or scholarly meetings6. Peer reviewed paper presentations at teaching/pedagogical meetings, professional/practical meetings, and/or academic meetings7. Faculty Research Seminar (teaching/pedagogical, practice oriented, and/or discipline-based research seminar)8. Non-peer reviewed journals (learning and pedagogical, contributions to practice, and/or discipline-based scholarship). School must provide substantive support for quality9. Others (peer reviewed cases with instructional materials, instructional software, publicly available material describing the design and implementation of new curricula or courses, technical reportsrelated to funded projects, publicly available research working papers, etc. please specify)10. Summary of ICs should reflect total number of ICs in each category (learning and pedagogical research, contributions to practice, and/or discipline-based scholarship

Table 31–2:Five-Year Summary of Peer-ReviewedJournals and Number of Publications in Each(Optional)Based on the information and data from Tables 31–1(2-1 in the Business Report), provide asummary of peer-reviewed journals (by name) and the number or articles appearing in each.Peer-Reviewed JournalsNumber of ArticlesAcademy of Accounting and Financial Studies Journal 1Accounting and Business Research 1Accounting and the Public Interest 2Accounting Horizons 3Accounting Research Journal 2Advances in Accounting 3Advances in Behavioral Accounting Research 1Auditing: A Journal of Theory and Practice. 2Contemporary Accounting Research 1Current Issues in Auditing 1Expert Review of Pharmacoeconomics & Outcomes Research 1Financial Accountability & Management 1InnOvaciOnes de NegOciOs 1International Association for Computer Information Systems 1International Journal of Accounting, Auditing and Performance Evaluation 2International Journal of Auditing 1International Journal of Business 1International Journal of Pharmacy Practice 1Issues in Accounting Education 1Issues in Information Systems 2Journal of Accounting and Public Policy 6Journal of Accounting Education 1Journal of Accounting for the 21 st Century 2Journal of Accounting, Auditing & Finance 2Journal of Business and Accounting 1Journal of Contemporary Accounting and Economics 1Journal of Continuing Education in the Health Professions 1Journal of Corporate Accounting & Finance 2Journal of Health Care Finance 7Journal of Information Technology Case & Application Research 1Journal of International Accounting Research 1Journal of Legal Tax Research 3Journal of Pension Economics and Finance 1Journal of Public Budgeting, Accounting & Financial Management 4Managerial Auditing Journal 1Oil, Gas & Energy Quarterly 2

Qualitative Research in Financial Markets 1Real Estate Taxation 1Research in Accounting Regulation 2Research in Governmental and Nonprofit Accounting 1Review of Accounting and Finance 2Review of Quantitative Finance and Accounting 1Revista Fórum Empresarial 1Strategic Finance 2The Business Review 1The CPA Journal 1The European Journal of Health Economics 1The International Journal of Organization Theory and Behavior 1The Journal of Continuing Education in the Health Professions 1The Journal of Corporate Ownership and Control 1

University of Texas at San Antonio - College of Business Tier 1 - Top 10% (1-10)ACCOUNTING DEPARTMENT Tier 2 - Top 25% (11-25)Journal Rankings - September 2011 Tier Tier 4 - 3 Bottom - Top 50% 50% (26-50) (51-100)All other ranked journals.Tier 5 - Not rankedJournalRankingAbacus Tier 2Academy of Accounting & Financial Studies J. Tier 4Accountancy Tier 4Accountant Tier 4Accounting and Business Research Tier 1Accounting and Finance Tier 3Accounting and the Public Interest Tier 4Accounting, Auditing and Accountability Journal Tier 2Accounting Education Tier 4Accounting Education: An International Journal Tier 3Accounting Educators Journal Tier 4Accounting Forum Tier 3Accounting Historians Journal Tier 2Accounting History Tier 4Accounting Horizons Tier 1Accounting in Europe Tier 4Accounting Research Journal Tier 3Accounting Review Tier 1Accounting, Business and Financial History Tier 2Accounting, Management and Information Tech. Tier 4Accounting, Organizations and Society Tier 1Advances in Accounting Tier 3Advances in Accounting Behavioral Research Tier 3Advances in Accounting Education Tier 4Advances in Accounting Information Systems Tier 3Advances in International Accounting Tier 3Advances in Management Accounting Tier 3Advances in Public Interest Accounting Tier 3Advances in Quantitative Analysis of Accounting and Finance Tier 4Advances in Taxation Tier 3Auditing: A Journal of Practice & Theory Tier 1Australian Accounting Review Tier 3Bank Accounting and Finance Tier 4Behavioral Research in Accounting Tier 2British Accounting Review Tier 3British Journal of Healthcare Management Tier 3British Tax Review Tier 4CA Magazine Tier 3

Canadian Tax Journal Tier 4CMA Magazine (same as "CMA Management Magazine"?) Tier 3Contemporary Accounting Research Tier 1Corporate Governance An International Review Tier 4Corporate Ownership and Control Tier 4CPA Journal Tier 4Critical Perspectives on Accounting Tier 2EC Tax Review Tier 4Estates, Gifts and Trusts Journal Tier 4European Accounting Review Tier 2European Journal of Health Economics* Tier 2Financial Accountability and Management* Tier 4Financial Analysts Journal Tier 2Government Accountants Journal Tier 4Harvard Business Review Tier 2Health Care Management Review Tier 2Health Care Management Science Tier 1Health Services Management Research* Tier 3Information Systems Tier 3Information Systems Control Journal Tier 4Information Systems Journal Tier 1Intelligent Systems in Accounting, Finance & Management (formerly: International Journal of Tier Intelligent 4 Systems in AccountiInternal Auditing Tier 4Internal Auditor Tier 4International Journal of Accounting Tier 2International Journal of Accounting and Information Management Tier 4International Journal of Accounting Information Systems Tier 3International Journal of Accounting, Auditing and Performance Evaluation Tier 4International Journal of AIS Tier 3International Journal of Auditing Tier 3International Journal of Business Research Tier 3International Journal of Government Auditing Tier 4International Journal of Intelligent Systems in Accounting, Finance, and Management Tier 3International Journal of Revenue Management Tier 4International Journal of Strategic Cost Management Tier 4International Review of Economics and Finance Tier 4International Tax and Public Finance* Tier 2International Tax Journal Tier 4Irish Accounting Review Tier 4Issues in Accounting Education Tier 2Journal of Accountancy Tier 3Journal of Accounting and Economics Tier 1Journal of Accounting and Finance Research Tier 4Journal of Accounting and Organizational Change* Tier 2

Journal of Accounting and Public Policy Tier 1Journal of Accounting Case Research Tier 4Journal of Accounting Education Tier 3Journal of Accounting Literature Tier 2Journal of Accounting Research Tier 1Journal of Accounting, Auditing & Finance Tier 1Journal of Accounting, Auditing, and Taxation Tier 3Journal of Accounting, Economics, and Finance Tier 3Journal of Accounting, Ethics, & Public Policy Tier 3Journal of American Academy of Business Cambridge (The) Tier 3Journal of Applied Accounting Research Tier 3Journal of Applied Business Research Tier 4Journal of Applied Management Accounting Research Tier 4Journal of Business Tier 1Journal of Business and Economic Studies Tier 4Journal of Business and Economics Tier 4Journal of Business Finance and Accounting Tier 1Journal of Business Research Tier 3Journal of Contemporary Accounting and Economics Tier 4Journal of Corporate Accounting and Finance Tier 4Journal of Corporate Taxation Tier 4Journal of Cost Analysis Tier 4Journal of Cost Analysis and Management Tier 4Journal of Cost Management Tier 3Journal of Derivatives Accounting Tier 3Journal of Emerging Technologies in Accounting Tier 4Journal of Financial Regulation and Compliance Tier 4Journal of Forecasting Tier 3Journal of Forensic Accounting Tier 3Journal of Government Financial Management Tier 4Journal of Health Care Marketing Tier 4Journal of Health Economics Tier 1Journal of Healthcare Management Tier 4Journal of Information Systems Tier 2Journal of International Accounting Research Tier 3Journal of International Accounting, Auditing and Taxation Tier 3Journal of International Financial Management and Accounting Tier 2Journal of International Taxation Tier 4Journal of Legal Tax Research Tier 3Journal of Management Accounting Research Tier 1Journal of Partnership Taxation Tier 4Journal of Public Budgeting, Accounting & Financial Mgt Tier 3Journal of State Taxation Tier 4Journal of Taxation Tier 3

Journal of the American Taxation Association Tier 1Management Accounting Quarterly* Tier 4Management Accounting Research Tier 1Managerial Auditing Journal* Tier 4National Accounting Journal (The) Tier 3National Public Accountant Tier 4National Tax Journal Tier 1Oil Gas and Energy Quarterly Tier 4Pacific Accounting Review Tier 4Qualitative Research in Accounting and Management* Tier 3Research in Accounting Regulation Tier 4Research in Governmental and Nonprofit Accounting Tier 3Research on Accounting Ethics Tier 4Research on Professional Responsibility and Ethics in Accounting Tier 4Review of Accounting and Finance Tier 4Review of Accounting Studies Tier 1Review of Business Information Systems Tier 3Review of Quantitative Finance and Accounting Tier 2Sloan Management Review Tier 3Tax Advisor, The (same as "Tax Adviser"?) Tier 3Tax Executive Tier 4Tax Lawyer Tier 4Tax Notes Tier 4Tax Notes International* Tier 4Tax Planning International Review* Tier 4Taxation for Accountants Tier 4Taxes – The Tax Magazine Tier 4Trusts and Estates Tier 4World Tax Journal* Tier 3

TABLE 9-1Summary of Faculty Sufficiency in DisciplineDEPARTMENT OF ACCOUNTING(Re: Standard 9 – Using Student Credit Hours*)Fall 2010NameParticipating orSupportingAmount ofteaching if PAmount ofteaching if SPercent SemesterCredit Hours –(P or S) (blank if S) (blank if P) ParticipatingAsthana, Sharad P 159Boone, Jeffery P. P 183Bridges, Gary P 210Cole, Cathy P 159Collins, Everett S 99Fasci, Martha P 363Forgione, Dana P 31Groff, James P 207Hao, Jun P 243Jimenez, Carlos P 171Kalelkar, Rachana P 240Khan, Sarfraz P 240Kohn, Christopher S 36Li, Shiyou P 114Linthicum, Cheryl P 203Liu, Linxiao P 276Lopez, Dennis P 519McTier, Kerry P 183Milam, Lorie S 441Nwaeze, Emeka P 113Pickard, Andrew S 213Pitman, Marshall P 411Poe, April P 252Quosigk, Benedikt P 120Sanders, Elaine P 318Schuldt, Michael P 45Skekel, Ted P 129Smith, Pamela P 66Vaello, Linda P 654Welch, Sandra P 0Yin, Jennifer P 145Zucker, Irwin S 545754 843 6597ACCOUNTING 87%STANDARD – ACC >60%STANDARD – COB >75%*SCH total does not include ACC 2003, which cannot be counted toward any College of Business degree.

TABLE 9-1Summary of Faculty Sufficiency in DisciplineDEPARTMENT OF ACCOUNTING(Re: Standard 9 – Using Student Credit Hours*)Spring 2011NameParticipating orSupportingAmount ofteaching if PAmount ofteaching if SPercent SemesterCredit Hours –(P or S) (blank if S) (blank if P) ParticipatingAsthana, Sharad P 102Boone, Jeffery P. P 78Bradley, Jean S 36Bridges, Gary P 546Cole, Cathy P 120Collins, Everett S 93Fasci, Martha P 357Forgione, Dana P 21Groff, James P 216Jimenez, Carlos P 108Kalelkar, Rachana P 309Khan, Sarfraz P 111Li, Shiyou P 114Linthicum, Cheryl P 192Lopez, Dennis P 408McTier, Kerry P 159Milam, Lorie S 615Nwaeze, Emeka P 141Pickard, Andrew S 312Pitman, Marshall P 237Poe, April P 144Quosigk, Benedikt P 117Sanders, Elaine P 414Saya, Rubina S 270Schuldt, Michael P 303Skekel, Ted P 135Smith, Allan S 54Smith, Pamela P 69Vaello, Linda P 693Welch, Sandra P 33Yin, Jennifer P 285Zucker, Irwin S 605412 1440 6852ACCOUNTING 79%STANDARD – ACC >60%STANDARD – COB >75%*SCH total does not include ACC 2003, which cannot be counted toward any College of Business degree.

DEPARTMENT OF ACCOUNTINGTABLE 10-1: Summary of Accounting Faculty Qualification, Development Activitiesand Professional ResponsibilitiesFall 2010 & Spring 2011(Re: Standard 10)Highest Earned Degree& YearDate of First Appointmentto the SchoolPercent of Time Dedicated to theSchool's MissionAcademicallyQualifiedProfessionallyQualifiedOtherIntellectualContributionsFive-Year Summary of DevelopmentActivities Supporting AQ or PQ StatusProfessionalExperienceConsultingProfessionalDevelopmentOther ProfessionalActivitiesNormalProfessionalResponsibilitiesNameSee PQ Faculty Qualification forms for detailsAsthana, Sharad PhD / 1995 Fall 2006 100%/100% AQ-A 42 PhD/UG/RES/SERBoone, Jeffery P. PhD / 1994 Fall 2005 100%/100% AQ-A 14 PhD/GR-UG/RES/SERBradley, Jean MS / 2007 Spring 2009 0/25% PQ-I 0 GRBridges, Gary PhD / 1999 Fall 2005 100%/100% PQ-I 2 UG/GR/SERCole, Cathy PhD / 1999 Fall 2009 100%/100% PQ-I 4 UG/RES/SERCollins, Everett PhD / 1974 Spring 2009 25%/25% AQ-E 4 GRFasci, Martha PhD / 1977 Fall 1977 100%/100% AQ-A 7 UG/RES/SERForgione, Dana PhD / 1987 Fall 2006 100%/100% AQ-A 48 GR/RE/SERGroff, James PhD / 1984 Fall 1988 100%/100% AQ-A, K 7 ADM(Chair)/GR-UG/RES/SERHao, Jun MACY / 2001 Fall 2010 50%/0% AQ-C 0 UGJimenez, Carlos PhD / 2008 Fall 2008 100%/100% AQ-B 2 UG/RES/SERKalelkar, Rachana BS / 2005 Fall 2006 50%/50% AQ-C 0 UGKhan, Sarfraz MBA / 2003 Spring 2010 50%/50% AQ-C 0 UGKohn, Christopher JD / 1984 Summer 2001 25%/0% PQ-I 0 GRLi, Shiyou MS / 2005 Fall 2010 50%/50% AQ-C 0 UGLinthicum, Cheryl PhD / 1993 Fall 1993 100%/100% AQ-A 11 PhD/UG/GR/RES/SERLiu, Linxiao MS / 2004 Spring 2008 50%/0% AQ-C 3 UGLopez, Dennis PhD / 2007 Fall 2006 100%/100% AQ-B 11 UG/RES/SERMcTier, Kerry MACY / 2004 Fall 2008 50%/50% AQ-C 6 UGMilam, Lorie MPA-MT/1995 Fall 2010 100%/100% PQ-I 1 UG/GRNwaeze, Emeka PhD / 1992 Fall 2006 100%/100% AQ-A 12 PhD/GR/RES/SERPickard, Andrew MBA /1993 Spring 2008 50%/50% PQ-I 2 UGPitman, Marshall PhD / 1983 Fall 1984 100%/100% AQ-A 12 GR-UG/RES/SERPoe, April MS / 1989 Fall 2008 50%/50% AQ-C 0 UGQuosigk, Benedikt BBA / 2007 Fall 2010 50%/50% AQ-C 0 UGSanders, Elaine PhD / 1995 Fall 1994 100%/100% O-J 13 UG/GR/RES/SERSaya, Rubina MSA / 2008 Fall 2009 0%/50% PQ-H 0 UGSchuldt, Michael JD / 1990 Fall 2009 50%/50% AQ-C 0 UGSkekel, Ted PhD / 1977 Fall 1986 100%/100% O-J 0 UG/GR/SER/RESSmith, Allen JD / 1983 Spring 2002 0%/25% PQ-I 0 GRSmith, Pamela PhD / 2001 Fall 2001 100%/100% AQ-A 31 GR-UG/RES/SERVaello, Linda MBA / 1980 Fall 2001 100%/100% PQ-I 0 UG/SERWelch, Sandra PhD / 1991 Fall 1991 0%/0% AQ-A,L 4 ADM(V-Prov)GR/RES/SERYin, Jennifer PhD / 1999 Fall 2005 100%/100% AQ-A 16 PhD/UG/RES/SERZucker, Irwin JD / 1971 Fall 1984 25%/25% PQ-I 0 GR-UGTotal 252

Notes on AQSummary Guidelines: Academically Qualified (AQ) Faculty - appropriate combination of academic degree in relationship to the teaching field, and development activities. Development activities are:A. Tenured faculty, and/or faculty who received a degree prior to the five-year review period, must have at least three (3) peer-reviewed journal articles during the review period; additional OICs and/or quality are required for master's anddoctoral level instruction.B. Faculty who have a business of business-related degree from an AACSB International accredited institution are AQ if the degree has been awarded within the previous five (5) years.C. Doctoral students are academically qualified if they meet AACSB International standards. To further qualify to teach at the master's level, doctoral students must also have at least one (1) OIC.D. Academic administrators can maintain their original status of AQ when they entered administration with two (2) peer-reviewed journal articles in the most recent five (5) years or one (1) peer-reviewed journal article in the most recentthree (3) years.E. Senior Lecturer teaching faculty must have at least one (1) peer-reviewed journal article and at least one other intellectual contribution; books are acceptable in lieu of journal articles. To teach at the master's level, these faculty musthave at least one (1) additional intellectual contribution.Notes on PQSummary Guidelines: Professionally Qualified (PQ) Faculty - master's degree, appropriate professional experience at level of professional analyst, director, owner, etc., and development activity.F. To teach university general education courses for non-business students or courses in support of non-AACSB International degree programs offered in the college, faculty must have a master's degree and a minimum of 18 graduatecredit hours related to the teaching area.G. To teach Common Body of Knowledge Courses (undergraduate, except MGT 4893 Management Strategy [capstone course]) or MBA leveling courses faculty must have at least three (3) years of professional experience.H. To teach BBA major course and MGT 4893 faculty must have at least five (5) years of professional experience.I. To teach master's level courses (including courses for the specialized masters programs, but not including the 5003 leveling courses for the MBA), faculty must have at least seven (7) years of professional experience.Notes on OQJ. Faculty has other qualifications.Other NotesK. Department ChairL. Vice Provost for Academic Compliance and Institutional Research 2002-present.

TABLE 10-2: CALCULATIONS RELATIVE TO DEPLOYMENT OF QUALIFIED FACULTYDEPARTMENT OF ACCOUNTINGFall 2010(RE: Standard 10)NAMEQUALIFICATION(ACADEMIC-AQ,PROFESSIONAL-PQ,OTHER-O(FROM TABLE 10-1)AQ FACULTY-% OF TIMEDEVOTED TOMISSION(FROM TABLE 10-1)PQ FACULTY-% OF TIMEDEVOTED TOMISSION(FROM TABLE 10-1)OTHER FACULTY-% OF TIMEDEVOTED TOMISSION(FROM TABLE 10-1)QUALIFICATIONRATIOSPER STD 10Asthana, Sharad AQ 100Boone, Jeffery P. AQ 100Bridges, Gary PQ 100Cole, Cathy PQ 100Collins, Everett AQ 25Fasci, Martha AQ 100Forgione, Dana AQ 100Groff, James AQ 100Hao, Jun AQ 50Jimenez, Carlos AQ 100Kalelkar, Rachana AQ 50Khan, Sarfraz AQ 50Kohn, Christopher PQ 25Li, Shiyou AQ 50Linthicum, Cheryl AQ 100Liu, Linxiao AQ 50Lopez, Dennis AQ 100McTier, Kerry AQ 50Milam, Lorie PQ 100Nwaeze, Emeka AQ 100Pickard, Andrew PQ 50Pitman, Marshall AQ 100Poe, April AQ 50Quosigk, Benedikt AQ 50Sanders, Elaine O 100Schuldt, Michael AQ 50Skekel, Ted O 100Smith, Pamela AQ 100Vaello, Linda PQ 100Welch, Sandra AQ 0Yin, Jennifer AQ 100Zucker, Irwin PQ 251675 500 200 2375AQ = 71%AQ+PQ = 92%

TABLE 10-2: CALCULATIONS RELATIVE TO DEPLOYMENT OF QUALIFIED FACULTYDEPARTMENT OF ACCOUNTINGSpring 2011(RE: Standard 10)NAMEQUALIFICATION(ACADEMIC-AQ,PROFESSIONAL-PQ,OTHER-O(FROM TABLE 10-1)AQ FACULTY-% OF TIMEDEVOTED TOMISSION(FROM TABLE 10-1)PQ FACULTY-% OF TIMEDEVOTED TOMISSION(FROM TABLE 10-1)OTHER FACULTY-% OF TIMEDEVOTED TOMISSION(FROM TABLE 10-1)QUALIFICATIONRATIOSPER STD 10Asthana, Sharad AQ 100Boone, Jeffery P. AQ 100Bradley, Jean PQ 25Bridges, Gary PQ 100Cole, Cathy PQ 100Collins, Everett AQ 25Fasci, Martha AQ 100Forgione, Dana AQ 100Groff, James AQ 100Jimenez, Carlos AQ 100Kalelkar, Rachana AQ 50Khan, Sarfraz AQ 50Li, Shiyou AQ 50Linthicum, Cheryl AQ 100Lopez, Dennis AQ 100McTier, Kerry AQ 50Milam, Lorie PQ 100Nwaeze, Emeka AQ 100Pickard, Andrew PQ 50Pitman, Marshall AQ 100Poe, April AQ 50Quosigk, Benedikt AQ 50Sanders, Elaine O 100Saya, Rubina PQ 50Schuldt, Michael AQ 50Skekel, Ted O 100Smith, Allan PQ 25Smith, Pamela AQ 100Vaello, Linda PQ 100Welch, Sandra AQ 0Yin, Jennifer AQ 100Zucker, Irwin PQ 251575 575 200 2350AQ = 67%AQ+PQ = 91%

Table 6-4Assessment Alignment for MACY Fall 2010 and Spring 2011ProgramGoalNumberGoal Text Learning Objective Course Semester AssessmentMethodSampleSize% Criterion-SuccessAction-Follow upMACY Goal 1 Graduates of the Master ofAccountancy program willunderstand the role ofresearch in advancing thepractice of accounting andtaxation.MACY Goal 1 Graduates of the Master ofAccountancy program willunderstand the role ofresearch in advancing thepractice of accounting andtaxation.Able to accessresearch databasesand use date toaddress problemsAble to accessresearch databasesand use date toaddress problemsACC 5943 &6043 (Fall 2010)ACC5883(Spring 2011)Fall 2010Spring 2011Instructorprepared rubricevaluatingquality andquantity of datain a classproject.Measure is 70%of studentsachievesatisfactory onboth quantityand quality.70% of theprojectsevaluated willbe rated assatisfactory forquality andquantity ofinformationsourced by theinstructors usingan instructorprepared rubric.ACC6043 n=17ACC5943 n =32ACC5883ACC 6043100% metstandardACC594384% Met16% FailedAccept 11Unaccept 0100% metrequirementACC6043Criterion met.ACC5943Quantity of datagathered wassufficient butquality ofinterpretation wasweak. Moreinstruction oninterpreting datawill be provided inclass.While all studentswere acceptableover the set ofprojects reviewed,some weaknesswas noted inQuality ofAnalysis. Theinstructor intendsto assign moredetailed cases andraise benchmarksfor success.Computergeneratedfraudanalysis willreceive moreemphasis in futurecases.

MACY Goal 2 Graduates of the Master ofAccountancy program willdemonstrate competencein both writing andprofessional presentationsAble to prepare andmake presentations toa groupACC6993(Spring 2011)Spring 201170% of thestudentsevaluated willreceive a scorejudgedsatisfactory orbetter based onthe particularrubric used inthe class.n=22Number s = 22Numberacceptable = 22Numberunaccept. = 0Percentacceptable =100%Weakness wasnoted in involvingthe classes in thepresentation anddiscussion.Instructor willprovide morespecific guidanceon expectations forpresenters.Criterion metMACY Goal 2 Graduates of the Master ofAccountancy program willdemonstrate competencein both writing andprofessional presentationsWrite papers thateffectivecommunicate impactof accounting choicesACC 6003(Spring 2011)Spring 201170% of thestudentsevaluated willreceive a scorejudgedsatisfactory orbetter based onthe particularrubric used inthe class.n=70 Met Crit. 79%Not met 21%Criterio metCost of Productionwas not covered indepth. Additionalcoverage will beprovided for thismodule.MACY Goal 3 Graduates of the Master ofAccountancy program willbe well grounded in theethical issues facing theaccounting professionaland will have the toolsnecessary to respond tothose issuesMake ethicallyacceptable choices onaccounting questionsACC 5163(Spring 2011)Spring 2011Sample of casescomparedagainst a preestablishedrubric. 80%will makechoices deemedethical.n=36Number 36Accept. 31Unaccept 5Met Crit. 86%Criterion metStudents continueto have difficultywith makingsupporting ethicalpositions with wellgroundedarguments.Instructor will addemphasis.

MACY Goal 3 Graduates of the Master ofAccountancy program willbe well grounded in theethical issues facing theaccounting professionaland will have the toolsnecessary to respond tothose issuesStudents in ACC5813 AdvancedAuditing are givenprofessional ethicsquestions imbeddedin tests.ACC 5813Summer201170% of studentswill provide thecorrect answersto 70% or moreof the ethicsquestions.N=39Number 39Accept. 39Unaccept 0Met Crit. 100%Criterion metNo revisions orupdates required atthis time.MACY Goal 4 Students will demonstratean understanding ofaccounting, the ability towork with others and theability to communicatenecessary to performsuccessfully at the level ofprofessional accountants.MACY Goal 4 Students will demonstratean understanding ofaccounting, the ability towork with others and theability to communicatenecessary to performsuccessfully at the level ofprofessional accountants.students participatingin internships willhave theirperformance rated assatisfactory or betterby their employerswho complete formsAll UTSA studentsparticipating inpublic accountinginternships willreceive employmentoffers.ACC6943GraduateInternshipsACC6943GraduateInternshipsAnnually atthe end ofthe Springsemester.Spring 2011Annually atthe end ofthe Springsemester.Spring 201185% of allstudentsparticipating ininternshipswill have theirperformancerated assatisfactory orbetter by theiremployerswho completeforms.75% of allUTSAstudentsparticipating inpublicaccountinginternshipswill receiveemploymentoffers.n=15Number ofInterns 15Very Sat. 8Satisfied 7Not satisfied 0% satisfied100%Criterion metn=15 # of Interns 15Recd Offers 12No Offer 3% receivingoffers 80%Criterion metContinued strongsatisfaction withUTSA MACYstudents byinternshipemployers. Norevisions at thistime.Will evaluate "nooffers" todetermine if thereis a pattern to whystudents did notreceive offers.

Table 6.5PhD in Business Administration Degree Assurance of LearningProgramGoalNumberGoal Text Learning Objective Course Semester AssessmentMethodSampleSize% Criterion-SuccessAction-Follow upPhD-ACC Goal 1 Students will evaluateaccounting research andapply statistical methods toaccounting questions.Students willdemonstrate theability to evaluateaccounting research.PhD SeminarsFall 2010 andSpring 2011Fall 2010Spring2011Onedesignatedassignment inthe upper levelaccountingdoctoralseminars ( i.e.,ACC 7053,ACC 7113 andACC 7123) isevaluated bythe instructoragainst aninstructordesignedrubric.n=9ACC 7053assessment donespring semester2010. Two outof two studentsreceivedsatisfactoryscores.ACC 7123assessment donefall semester2010. Seven outof sevenstudentsreceivedsatisfactoryscores.Resultsdiscussed withstudentsContinuedmonitoring. Nochangesrequired.Criterion met.PhD-ACC Goal 1 Students will evaluateaccounting research andapply statistical methods toaccounting questions.Perform statisticalanalysis onaccounting dataacquired from a database.ACC6954Archival basedRes MethodsSummer201166% of thestudents willscore 4 orbetter on the 5point scalewhere 5 is verygood and 1 isunacceptable.n=3Three out ofthree studentsreceived 4 orbetter on the 5point likertscale.Criterion met.Continuedmonitoring

PhD-ACC Goal 2 Students will identifyresearch questions inaccounting and performresearch and provideanswer to those questions.Students will be ableto identify researchquestions inaccounting.Assess yearlyat the end ofthe Fallsemester. Atcompletion ofsecond year ofprogramFall 201066% ofstudentspresenting asecond yearpaper willreceive anevaluation ofacceptable orbetter on theCommitteerating scale.n=1 One out of onestudentreceived anevaluation ofacceptable orbetter.Criterion met.Continue tomonitor.PhD-ACC Goal 2 Students will identifyresearch questions inaccounting and performresearch and provideanswer to those questionsPhD-ACC Goal 2 Students will identifyresearch questions inaccounting and performresearch and provideanswer to those questionsStudents will developa dissertationproposal and defenda dissertationproposal in a timelymanner.Students will writeresearch papers thatare of publishablequality.Assess yearlyat the end ofthe Fallsemester. Atcompletion ofsecond year ofprogramAssess yearlyat the end ofthe Fallsemester. Atcompletion ofsecond year ofprogramFall 2010Fall 201066% of thestudents in theprogram willsuccessfullydefend adissertationproposal withinnine months ofpassing theircomprehensiveexaminations.60% of thestudents willpresent apaper at aregional ornationalmeeting withina four yearperiod.N=3N=5Three studentscompleted thecomprehensiveexam January2010. Onestudentdefended adissertationproposal in thefollowing ninemonths.Criterion notmet.Currently have2 fourth yearstudents and 3fifth yearstudents atUTSA. Threeof the fivestudents havepresented apaper at aconference.Criterion met.The schedule ofseminars waschanged tomove seminarsup one semester.The date forcomps is beingchanged to giveat the beginningof Fall semesterStudentsreminded ofimportance ofpaperpresentationsandpublicationsand areencouraged tosubmit secondyear paper forconferencepresentation.

Assess yearlyat the end ofthe Fallsemester. Atcompletion ofsecond year ofprogramFall 201040% of thestudents willpublish a paperin a peerreviewedjournal within afour yearperiodn=5Of the fivestudents in thisgroup 3 havepublishedpapers.Continuedemphasis onthe importanceof facultyworking withstudents.PhD-ACC Goal 3Students will acquire skillsto teach at the universitylevel and will effectivelyemploy those skills in theclassroom.Students will acquireuniversity levelteaching skillsAssess yearlyat the end ofthe Fallsemester. Atcompletion ofsecond year ofprogramGBA 7103Fall 2010End ofsummer2011 term.66% of thestudents willdefend theirdissertationswithin 48months ofbeginning thePhD program.66% of thestudentscompletingGBA7103 willreceive ateachingevaluationfrom thecourseevaluator of8.0 or better ona 0-10 scale.n=5 Currently have2 fourth yearstudents and 3fifth yearstudents atUTSA.None havedefended adissertationwithin 48months ofbeginning theprogram.Criterion notmet.n=3 Three studentscompleted thecourse. 100% ofthe students metthe standardChanges in thescheduling ofthecomprehensiveexaminationandsequencing ofthe seminarswill speed upwork on thedissertationprocess.Greater facultyfocus oncompletion willbeimplemented. .No furtheraction requiredat this time

PhD-ACC Goal 3Students will acquire skillsto teach at the universitylevel and will effectivelyemploy those skills in theclassroom.Students willsuccessfully employteaching skills in theclassroom.Assessed usingteachingevaluations.Assessedeach longsemester.70% of thestudentsteaching willreceive ateachingevaluation of3.00 or betteron a 5 pointscale.N=31 4+=183+= 92+= 4Met Crit=78%Criterion metStudents whoscore less than3.0 arecounseled onteaching andmay be referredfor remediation.