department of business administration and accounting ... plan 2016... · department of business...

Department of Business Administration and Accounting Updated July, 2016

Department of Business Administration and Accounting Program Assessment Plans

Program assessment plans were originally submitted September, 2015 Based on CPAC review and departmental discussions updates are made in this document (July, 2016). A

separate response has been submitted to CPAC chair on the assessment sub group’s review. • BS Managerial Accounting (pg 2) • BS Public Accounting (pg 5) • BA General Business (pg 8) • BS Business Administration (pg 11)

Two interdepartmental programs are managed by the business department. Assessment plans are in this current

document (July, 2016). • BS Advertising (pg 14) • BS Arts Administration (pg 17)

Pamela L. Mickelson

Department Chair

1


Program Plan for Meeting Responsibilities for General Education and Assessment

Program Name: ___BS in Managerial Accounting_________ I. Institutional Assessment Artifact Collection For the following five items describe the artifact that will be collected (middle column) and how/where it will be collected (right column). The collection point must be a required class or other required part of the program. OUTCOME ARTIFACT COLLECTION POINT

Written Communication (Use Written Proficiency Artifact)

Audit / research report ACCT 402 Auditing

Oral Communication in the program

Recorded presentation of advanced accounting topics. ACCT 304 Managerial and Cost Accounting II

Integration/Synthesis in the program


Ethical Reasoning in the program

Ethical Dilemma Memo Audit / research report

ACCT 203 Principles of Financial Accounting ACCT 402 Auditing

Critical Thinking in the program

Research paper in advanced accounting topics. ACCT 409 Advanced Accounting

2


II. Addressing Essential Skills in the Program Briefly describe the two types of writing in the discipline that the program will address: Type 1: Audit / research report Type 2: Business Memo Briefly describe how you will address each of the following items in the program: ITEM HOW THE PROGRAM WILL ADDRESS IT

Writing in the discipline (Type 1)

Developmental program embedded in accounting courses. Writing of research reports will take place in BUSN 231 Principles of Management, BUSN 341 Principles of Marketing, ACCT 304 Managerial and Cost Accounting II, and ACCT 402 Auditing


Developmental program embedded in accounting and business courses. Memos are written in ACCT 203, ACCT 204, BUSN 231, and BUSN 321 Principles of Finance

Oral Communication in the discipline

Developmental program embedded in ACCT 204 Managerial and Cost Accounting I, ACCT 304 Managerial and Cost Accounting II, ACCT 308 Income Tax Accounting and ACCT 402 Auditing

Integration/Synthesis in the discipline

Developmental program embedded in ACCT 204 Managerial and Cost Accounting I, ACCT 304 Managerial and Cost Accounting II, and ACCT 402 Auditing


Developmental program embedded in accounting courses.


Developmental program embedded in ACCT 301 Intermediate Accounting I, ACCT 302 Intermediate Accounting II, ACCT 304 Managerial and Cost Accounting II, and ACCT 308 Income Tax Accounting, ACCT 402 Auditing

3


III. Program-specific Outcomes Provide information for each program-specific outcome in the table below. The outcome goes in the first column, the artifact used to assess it in the second column, the first year that it will be assessed in the third column, and the frequency with which it will be assessed in the fourth column. OUTCOME

ARTIFACT FOR ASSESSMENT

FIRST YEAR ASSESSED

ASSESSMENT FREQUENCY

1. Demonstrate a thorough understanding of accounting operations.

ACCT 204 Sophomore Exam ACCT 402 Audit Research Report

2016 2016

Annually Annually

2. Conduct relevant quantitative & qualitative analysis.

ACCT 204 Budget Analysis, ACCT 402 Audit Research Report 2017 Every three years

3. Solve problems using successful accounting practices in an uncertain and diverse world.


IV. Curriculum Map Use the table below to indicate where the program addresses the essential skills and program-specific outcomes. REQUIRED CLASS OR ELEMENT OF THE PROGRAM

Audit / research report Writing Type 1 in the discipline

Accounting Memo Writing Type 2 in the discipline


Integration/ Synthesis in the discipline

Ethical Reasoning in the discipline

Critical Thinking in the discipline

Program-specific Outcome 1



ACCT 203 x x x x x ACCT 204 x x x x x x x ACCT 301 x x x x ACCT 302 x x x x x ACCT 304 x x x x x x x x ACCT 308 x x x x x x x ACCT 402 x x x x x x x x

4


Program Plan for Meeting Responsibilities for General Education and Assessment Program Name: ___BS in Public Accounting_________ I. Institutional Assessment Artifact Collection For the following five items describe the artifact that will be collected (middle column) and how/where it will be collected (right column). The collection point must be a required class or other required part of the program. OUTCOME ARTIFACT COLLECTION POINT




Recorded presentation of advanced accounting topics. ACCT 304 Managerial and Cost Accounting II






Research paper in advanced accounting topics. ACCT 409 Advanced Accounting

5


II. Addressing Essential Skills in the Program Briefly describe the two types of writing in the discipline that the program will address: Type 1: Audit / research report Type 2: Accounting Memo Briefly describe how you will address each of the following items in the program: ITEM HOW THE PROGRAM WILL ADDRESS IT


Developmental program embedded in accounting courses. Writing of research reports will take place in BUSN 231 Principles of Management, BUSN 341 Principles of Marketing, ACCT 304 Managerial and Cost Accounting II, and ACCT 402 Auditing


Developmental program embedded in accounting and business courses. Memos are written in ACCT 203, ACCT 204, BUSN 231, and BUSN 321 Principles of Finance


Developmental program embedded in ACCT 204 Managerial and Cost Accounting I, ACCT 304 Managerial and Cost Accounting II, ACCT 308 Income Tax Accounting and ACCT 402 Auditing


Developmental program embedded in ACCT 204 Managerial and Cost Accounting I, ACCT 304 Managerial and Cost Accounting II, and ACCT 402 Auditing


Developmental program embedded in accounting courses.


Developmental program embedded in ACCT 301 Intermediate Accounting I, ACCT 302 Intermediate Accounting II, ACCT 304 Managerial and Cost Accounting II, and ACCT 308 Income Tax Accounting, ACCT 402 Auditing

6




FIRST YEAR ASSESSED


1. Demonstrate a thorough understanding of accounting operations.

ACCT 204 Sophomore Exam ACCT 402 Audit Research Report Successful Completion of the CPA Exam

2016 2016 2018

Annually Annually Annually



3. Solve problems using successful accounting practices in an uncertain and diverse world.



Audit / research report Writing Type 1 in the discipline

Accounting Memo Writing Type 2 in the discipline








ACCT 203 x x x ACCT 204 x x x x x x x ACCT 301 x x x ACCT 302 x x x x x ACCT 304 x x x x x x x x ACCT 308 x x x x x x x ACCT 402 x x x x x x x x x ACCT 409 x x x x x x x

7


Program Plan for Meeting Responsibilities for General Education and Assessment Program Name: ___BA in General Business ___________________ I. Institutional Assessment Artifact Collection For the following five items describe the artifact that will be collected (middle column) and how/where it will be collected (right column). The collection point must be a required class or other required part of the program. OUTCOME ARTIFACT COLLECTION POINT


Research Report with Executive Summary BUSN 484 Business Policy


Individual Presentation BUSN 231 Principles of Management BUSN 314 Business Law


Comprehensive Case Study BUSN 484 Business Policy


Ethical Dilemma Case ACCT 203 Financial Accounting BUSN 341 Principles of Marketing


Case Law BUSN 314 Business Law

8


II. Addressing Essential Skills in the BUSINESS Program Briefly describe the two types of writing in the discipline that the program will address: Type 1: Research Report with Executive Summary Type 2: Business Memo Briefly describe how you will address each of the following items in the program: ITEM HOW THE PROGRAM WILL ADDRESS IT

Writing in the discipline (Type 1: Research Report with Executive Summary)

Developmental program embedded in business and accounting courses that are not cross listed with other departments.* Research reports with executive summaries will be assessed in BUSN 341 – Principles of Marketing and BUSN 484 – Business Policy.

Writing in the discipline (Type 2: Business Memo)

Developmental program embedded in business and accounting courses that are not cross listed with other departments. The business memo will be assessed in ACCT 203 Principles of Accounting and BUSN 321 Principles of Finance.


Developmental program embedded in ACCT 204 Managerial and Cost Accounting I, BUSN 231 Principles of Management, BUSN 341 Principles of Marketing, and BUSN 484 Business Policy.


Developmental program embedded in all business and accounting courses that are not cross listed with other departments.





*Cross listed courses with AGRI/POLS are not assessed in our department and currently not under department instruction. The current listing of these courses (2015-2016 catalog) is BUSN/AGRI/POLS 307 Environmental Law; and BUSN/AGRI/ECON 310 Agricultural Marketing.

9




FIRST YEAR ASSESSED


1. Demonstrate a thorough understanding of the functional areas of business.

Sophomore Level Assessment Comprehensive Business Exam (CBE)

2011 2011

Annually


ACCT 204 Budget Analysis BUSN 321 Financial Ratio Analysis Memo

2016 Every two years

3. Solve problems using successful business strategies in an uncertain and diverse world.

BUSN 484 Case Study 2017 Every two years


Research Report with Executive Summary Writing Type 1 in the discipline

Business Memo Writing Type 2 in the discipline








ACCT 203 x x x x x x

ACCT 204 x x x x x

BUSN 231 x x x x x x x x

BUSN 314 x x x

BUSN 321 x x x x x x x



10


Program Plan for Meeting Responsibilities for General Education and Assessment Program Name: ___BS in Business Administration ___________________ I. Institutional Assessment Artifact Collection For the following five items describe the artifact that will be collected (middle column) and how/where it will be collected (right column). The collection point must be a required class or other required part of the program. OUTCOME ARTIFACT COLLECTION POINT


Research Report with Executive Summary BUSN 484 Business Policy


Individual Presentation BUSN 231 Principles of Management BUSN 314 Business Law


Comprehensive Case Study BUSN 484 Business Policy


Ethical Dilemma Case ACCT 203 Financial Accounting BUSN 341 Principles of Marketing


Case Law BUSN 314 Business Law

11


II. Addressing Essential Skills in the BUSINESS Program Briefly describe the two types of writing in the discipline that the program will address: Type 1: Research Report with Executive Summary Type 2: Business Memo Briefly describe how you will address each of the following items in the program: ITEM HOW THE PROGRAM WILL ADDRESS IT

Writing in the discipline (Type 1: Research Report with Executive Summary)

Developmental program embedded in business and accounting courses that are not cross listed with other departments.* Research reports with executive summaries will be assessed in BUSN 341 – Principles of Marketing and BUSN 484 – Business Policy.

Writing in the discipline (Type 2: Business Memo)

Developmental program embedded in business and accounting courses that are not cross listed with other departments. The business memo will be assessed in ACCT 203 Principles of Accounting and BUSN 321 Principles of Finance.


Developmental program embedded in ACCT 204 Managerial and Cost Accounting I, BUSN 231 Principles of Management, BUSN 341 Principles of Marketing, and BUSN 484 Business Policy.







*Cross listed courses with AGRI/POLS are not assessed in our department and currently not under department instruction. The current listing of these courses (2015-2016 catalog) is BUSN/AGRI/POLS 307 Environmental Law; and BUSN/AGRI/ECON 310 Agricultural Marketing.

12




FIRST YEAR ASSESSED


1. Demonstrate a thorough understanding of the functional areas of business.

Sophomore Level Assessment Comprehensive Business Exam (CBE)

2011 2011

Annually


ACCT 204 Budget Analysis BUSN 321 Financial Ratio Analysis Memo


3. Solve problems using successful business strategies in an uncertain and diverse world.

BUSN 484 Case Study 2017 Every two years


Research Report with Executive Summary Writing Type 1 in the discipline










ACCT 204 x x x x x


BUSN 314 x x x




13


Program Plan for Meeting Responsibilities for General Education and Assessment Program Name: ___BS in Advertising ___________________ I. Institutional Assessment Artifact Collection For the following five items describe the artifact that will be collected (middle column) and how/where it will be collected (right column). The collection point must be a required class or other required part of the program. OUTCOME ARTIFACT COLLECTION POINT


Final Pitch – Ad Campaign BUSN 448 Advertising Campaign


Final Pitch – Ad Campaign – Team presentations are made, individuals have primary responsibility for one area within the pitch

BUSN 342 Principles of Advertising BUSN 448 Advertising Campaign




Ethical Issue Essay BUSN 342 Principles of Advertising



14


II. Addressing Essential Skills in the BUSINESS Program Briefly describe the two types of writing in the discipline that the program will address: Type 1: Final Pitch in Ad Campaigns Type 2: Ethical Issue Essay Briefly describe how you will address each of the following items in the program: ITEM HOW THE PROGRAM WILL ADDRESS IT

Writing in the discipline Type 1: Final Pitch in Ad Campaigns

Client presentations will begin in BUSN 341 Principles of Marketing. The Final Pitch – Ad Campaign Plan will first be assessed in BUSN 342 – Principles of Advertising, then again in BUSN 448 Advertising Campaigns.

Writing in the discipline Type 2: Ethical Issue Essay

Developmental writing is embedded in business and mass communication courses. The Ethical Issue Essay will be assessed in BUSN 342 Principles of Advertising.


Formal and informal presentations are part of Mass Communication, Art and Business courses. The oral communications in each department reflect that of their specific disciplines. The formal collection point of the oral communication for the advertising student will take place in BUSN 448 Ad Campaigns as the students pitch their work to a client.


Developmental program embedded in Mass Communication, Art and Business courses required in the major.





15




FIRST YEAR ASSESSED


1. Demonstrate a thorough understanding of advertising content and process.

BUSN 342 and BUSN 448 Final Pitch of Ad Campaign

2014 Annually


BUSN 341 Brand Research Report 2017 Every two years

3. Solve marketing problems using successful advertising strategies.

Client Evaluator Assessment Survey Student Self Assessment Survey



Final Pitch of Ad Campaign Writing Type 1 in the discipline

Ethical Issue Essay Writing Type 2 in the discipline








ART 275 x x x x x x

ART 265 x x x x

COMM 208 x x x x x x x

COMM 330 x x x x x x x x

BUSN 341 x x x x x x x x x




16


Program Plan for Meeting Responsibilities for General Education and Assessment Program Name: ___BS in Arts Administration ___________________ I. Institutional Assessment Artifact Collection For the following five items describe the artifact that will be collected (middle column) and how/where it will be collected (right column). The collection point must be a required class or other required part of the program. OUTCOME ARTIFACT COLLECTION POINT


Senior Project Report AADM 470 Arts Administration Senior Project


Individual Presentation of Senior Project Report AADM 470 Arts Administration Senior Project




Ethical Dilemma Memo Ethical Issues Essay

ACCT 203 Financial Accounting BUSN 342 Principles of Advertising



17


II. Addressing Essential Skills in the BUSINESS Program Briefly describe the two types of writing in the discipline that the program will address: Type 1: Senior Project Report Type 2: Business Memo Briefly describe how you will address each of the following items in the program: ITEM HOW THE PROGRAM WILL ADDRESS IT

Writing in the discipline Type 1: Senior Project Report

Developmental program embedded in business and accounting courses required of the Arts Administration students. The senior project is based on the student research for their specific art area. Research reports with executive summaries are part of BUSN 231 Principles of Management, BUSN 341 Principles of Marketing, BUSN 342 Principles of Advertising. AADM 470 requires students to develop a project, complete the project, and present the results of the senior project.

Writing in the discipline Type 2: Business Memo

Developmental program embedded in business and accounting courses that are not cross listed with other departments. The business memo will be assessed in ACCT 203 Principles of Financial Accounting and BUSN 231 Principles of Management, BUSN 341 Principles of Marketing


Developmental program embedded in business and accounting courses that are not cross listed with other departments. The business memo will be assessed in ACCT 203 Principles of Financial Accounting and BUSN 231 Principles of Management, BUSN 341 Principles of Marketing


Developmental program embedded in all business and accounting courses required of the Arts Administration student.





18




FIRST YEAR ASSESSED


1. Demonstrate a thorough understanding of managing arts organizations.

AADM 470 Senior Project Report 2016 Annually


BUSN 341 Branding Project 2017 Every two years

3. Solve problems using successful strategies for arts organizations.

AADM 450 Arts Administration Internship Final Reflection AADM 470 Senior Project Report



Final Project Report Writing Type 1 in the discipline










BUSN 231 x x x x x x



AADM 450 x x x x x x x x x

AADM 470 x x x x x x x x x

19

July, 2016

Department: BusinessProgram(s): General Business, BA and BS

CPAC Programmatic Assessment review was submitted to departments in January, 2016. The departments response is in Blue. Thank you for your thoughtful suggestions. We have considered each one and made noted changes.

Yours, Pam Mickelson

Suggestions for the Assessment Plan

One thing the subcommittee noted is that there is no information provided regarding the advertising or managerial information majors.

The assessment plan for Advertising and Arts Administration is enclosed in the July 2016 updated plan.

The subcommittee did have two suggestions regarding the oral communication portion of the plan. They noted that the collection point fell in the first class, which implies that there is no development or speaking taking place after that. The subcommittee didn’t think this to be the case, but a later collection point could provide a better sense of the proficiency of students that have gone through a majority of the program. The subcommittee would also be interested in learning more about how the presentations will be captured and assessed.

The department has added a second oral communication collection point in BUSN 314 Business Law. Note Principles of Marketing as well as Business Policy have oral communication components.

The subcommittee felt it would be beneficial to have more detail regarding the statement about the cross-listed courses. They thought they understood but more explanation could ensure this.

There are several cross listed courses that the BUSN department never teaches, so we can not assess them. The current listing of these courses (2015-2016 catalog) is BUSN/AGRI/POLS 307 Environmental Law; and BUSN/AGRI/ECON 310 Agricultural Marketing.

Finally, as these plans mirrored those of accounting, the subcommittee voiced questions regarding the protocol for multiple artifacts, the way ethical reasoning would be developed, programmatic outcome number one, and the use of normed tests.

The assessment plan does not require a protocol, although departmental practice to collect artifacts, administer normed exams, develop internal exams, collect survey data are outlined

during department meetings. A more formal protocol would be helpful to be in written format for students and faculty, and we are in the process of developing a Department of Business Administration and Accounting Moodle page for assessment purposes for both faculty and students. The July 2015 document notes the CBE, Sophomore Exam as collection points.

ERA in the discipline is under current development. However, the following practices are in place: BUSN 231 Principles of Management includes bottom lines on ethical reasoning; ACCT 203 Principles of Financial Accounting and BUSN 341 Principles of Marketing includes ethical dilemma cases for students to analyze.

Outcome number one is developed in many courses noted in the required courses in the curriculum map. Outcomes are assessed using the Sophomore Exam and the CBE exam. The revision dated July 2016 indicates that updated information.

Other notes from CPAC submitted in Spring 2016 CPAC would like to thank you for the careful and critical work you have done with your assessment plan. It has been a privilege to review this plan. As CPAC is now moving forward in a consultative role, we are providing the following feedback. We hope that it spurs even more discussion regarding the role of assessment in your program and across Morningside with a goal of improving student learning for all. All departments and programs, no matter the size or extent of external accreditation, are required to: enact a yearly cycle of assessment and action based on information and artifacts collected submit a concrete and detailed, yearly report of efforts to enhance student learning based on institutional and programmatic student learning outcomes using artifacts and information collected. All departments and programs, no matter the size nor extent of external accreditation, are encouraged to: begin the assessment of programmatic outcomes as soon as possible via the collection of, and reporting on, information and student artifacts immediately use multiple methods as part of their assessment plans (e.g. direct, indirect, qualitative, quantitative, artifact driven, survey driven, etc.) provide a description of all outcomes and major artifacts (e.g. writing in the discipline genres) to students in student centered language. Substantial changes made to the assessment plans should be submitted to CPAC along with a rationale for the changes and discussion of the immediate impact of those changes. Strengths of the Assessment Plan As with the accounting programs, there were some very positive aspects of these plans. They mirror the accounting plans, so once again, the development in much of section two is strong as is the distribution of collection points for artifacts. The subcommittee also noted a strong use of case study number two to address several outcomes while being balanced with multiple artifacts. Finally, the subcommittee was pleased to see a two year assessment rotation as this will allow for a meaningful and quick use of the findings.

July, 2016

Department: BusinessProgram(s): Managerial and Public Accounting

CPAC Programmatic Assessment review was submitted to departments in January, 2016. The departments response is in Blue. Thank you for your thoughtful suggestions. We have considered each one and made noted changes.

Yours, Pam Mickelson

Suggestions for the Assessment Plan

Suggestions for the Assessment Plan One area that stuck out was programmatic outcome number one. There was no development noted on the curricular map. It would seem that this is developed throughout the program, but based on the map, more opportunities for growth and experience could be beneficial for students. We have made corrections in the curriculum map to note outcome number one’s development throughout the required curriculum in both majors. Additionally, we will be assessing student performance on the Sophomore Exam used in ACCT 204, and the pass rate of the CPA Exam by our students. Likewise, while the subcommittee appreciated the many artifacts that will be used in the assessment process, they also would like to learn more about how the multiple artifacts will be used in the assessment process. Will they be given equal weight? Will they all be assessed? We expect to collect artifacts from all majors in noted courses. While the major is under development, the weight of the artifacts are expected to be equal in weight at the beginning. The faculty will monitor how to weight artifacts after a full cycle of assessment. The subcommittee felt more information would be helpful for Morningside constituents and students in the area of ethical development. We have noted additional courses to discuss ethical development. The department will continue to monitor and alert constituents of actions in this area. When comparing the two programs, the subcommittee noted that the same classes and artifacts were being used to assess both accounting programs, yet the two programs were scheduled to be assessed on separate years. The subcommittee noted that it might ease the department workload to align the two programs. We have made changes to align artifact assessment at the same time during the noted years. Finally, a subcommittee member noted the Candidate Performance Report from the CPA exam. This could be a valuable source of information of information for the public accounting program.

This was an oversight, and have noted the completion rate of the CPA exams on the July, 2016 report. Faculty expect two implement strategies to help students have at least two of the four uniform exams completed before graduation. OTHER NOTES FROM CPAC Review of the BS in Managerial and Public Accounting

CPAC would like to thank you for the careful and critical work you have done with your assessment plan. It has been a privilege to review this plan. As CPAC is now moving forward in a consultative role, we are providing the following feedback. We hope that it spurs even more discussion regarding the role of assessment in your program and across Morningside with a goal of improving student learning for all. All departments and programs ¨no matter the size nor extent of external accreditation¨ are required to ✦ enact a yearly cycle of assessment and action based on information and artifacts collected ✦ submit a concrete and detailed, yearly report of efforts to enhance student learning based on institutional and programmatic student learning outcomes using artifacts and information collected. All departments and programs ¨no matter the size nor extent of external accreditation¨ are encouraged to ✦ begin the assessment of programmatic outcomes as soon as possible via the collection of, and reporting on, information and student artifacts immediately ✦ use multiple methods as part of their assessment plans (e.g. direct, indirect, qualitative, quantitative, artifact driven, survey driven, etc.) ✦ provide a description of all outcomes and major artifacts (e.g. writing in the discipline genres) to students in student centered language. Substantial changes made to the assessment plans should be submitted to CPAC along with a rationale for the changes and discussion of the immediate impact of those changes. Strengths of the Assessment Plan There were several strengths to these assessment plans. The assessment subcommittee noted a very even distribution of collection points as well as an extensive WiD plan. The subcommittee also appreciated the emphasis on development of applied and specific genres of business writing. This emphasis on development was also evident in many portions of section two of the assessment plan.

department of business administration and accounting ... plan 2016... · department of business...

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