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

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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.
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Table of Contents1. Situational Ana
Page 5 and 6: time the number of on-campus reside
Page 7 and 8: competency examination into our pre
Page 9 and 10: 2. Progress Update on Concerns from
Page 11: The AOL program of the department i
Page 14 and 15: constituents both to assess their n
Page 16 and 17: U/COB Goal 2-2: Continue to partner
Page 18 and 19: One additional area which illustrat
Page 20 and 21: No new programs have been introduce
Page 22 and 23: provision for new PhD’s. One othe
Page 24 and 25: week of research assistance. The co
Page 26 and 27: 5. Participants: Address the follow
Page 28 and 29: program than the undergraduate prog
Page 30 and 31: We have had one truly outstanding p
Page 32 and 33: One tenure decision has been made s
Page 34 and 35: Figure 5.1FTE Faculty Fall 2006-Fal
Page 36 and 37: 6. Assurance of Learning: Address t
Page 38 and 39: most undergraduate students were in
Page 40 and 41: session students are on campus. Thi
Page 42 and 43: Table 6.2BBA in Accounting Assessme
Page 44 and 45: Table 6.3BBA in Accounting Assessme
Page 46 and 47: Master of Accountancy ProgramThe le
Page 48 and 49: techniques was created and is requi
Page 50 and 51: 3. Journal ListThe faculty evaluati
Page 52 and 53: 1. Situational Analysis (None)APPEN
Page 54 and 55: The Department of Accounting is a c
Page 58 and 59: Department of Accounting Goal 3.Sub
Page 60 and 61: Result: In ProgressMain Action:Seek
Page 62 and 63: 6. Department of Accounting Mission
Page 64 and 65: Department of AccountingStrategic P
Page 66 and 67: I. Strategic Planning ProcessThe De
Page 68 and 69: The UTSA Department of Accounting w
Page 70 and 71: Health/Technology ThematicCOB Goal
Page 72 and 73: 151617181920Improve facultyinfrastr
Page 74 and 75: Table 31-2:Five-Year Summary of Pee
Page 76 and 77: University of Texas at San Antonio
Page 78 and 79: Journal of Accounting and Public Po
Page 80 and 81: TABLE 9-1Summary of Faculty Suffici
Page 82 and 83: DEPARTMENT OF ACCOUNTINGTABLE 10-1:
Page 84 and 85: TABLE 10-2: CALCULATIONS RELATIVE T
Page 86 and 87: Table 6-4Assessment Alignment for M
Page 88 and 89: MACY Goal 3 Graduates of the Master
Page 90 and 91: PhD-ACC Goal 2 Students will identi
Page 92: PhD-ACC Goal 3Students will acquire
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