Mapping of Goals

The School of Accountancy Curriculum Committee and faculty reviewed the coverage of the program learning goals across the core courses for the accounting programs. Coverage is ranked as high (H), medium (M), or low (L). The result of this ranking is presented in the following table. This analysis forms the basis for embedded assessment deployment. The courses for which a specific learning goal is ranked an "H" are candidates for embedded assessment activities for that learning goal. From this analysis, assessment assignments are made to specific courses for each learning goal. Generally, assessment of each goal occurs twice during each five-year period, however, more frequent assessments are made based upon amendments to the overall assessment plan and modification of learning goals.

The following mapping summarizes the specific goals and the courses in which assessment occurs.

Business and Accounting Knowledge: Students will demonstrate technical knowledge in the following areas:

Knowledge 1: Professional standards, regulations, and best practices relating to the recording, presentation, and verification of accounting information.

ACCT 3110 Intermediate Financial Accounting and Reporting I
ACCT 3120 Intermediate Financial Accounting and Reporting II
ACCT 3310 Strategice Cost Management
ACCT 6200 Accounting for Complex and Multinational Businesses
ACCT 6440 Taxation of Flow-Through Entities

Knowledge 2: Roles of accountants in society in providing and ensuring the integrity of financial and other information, including the legal, ethical, and regulatory environment in the profession.

ACCT 3110 Intermediate Financial Accounting and Reporting I
ACCT 4510 Auditing Principles and Techniques
ACCT 6540 Fraud Examination
ACCT 6560 Business Law and Professional Responsibilities

Knowledge 3: Internal controls, security, key business processes, and design and implementation of effective information management solutions.

ACCT 4500 Accounting Information Systems
ACCT 4510 Auditing Principles and Techniques

Knowledge 4: The process of assessing risk and providing assurance to users of financial and non-financial information.

ACCT 4510 Auditing Principles and Techniques
ACCT 6510 Financial Auditing
ACCT 6540 Fraud Examination

Knowledge 5: Tax policy and compliance for individuals and enterprises.

ACCT 3510 Business Taxation
ACCT 3520 Individual Taxation
ACCT 6104 Tax Planning and Stategy
ACCT 6420 Taxation of Corporations
ACCT 6440 Taxation of Flow-Through Entities
ACCT 6460 Advanced Tax Topics

Knowledge 6: Global reporting environment

ACCT 6200 Accounting for Complex and Multinational Businesses

Knowledge 7: Business formation and regulatory compliance for small businesses.

ACCT 3510 Business Taxation
ACCT 6420 Taxation of Corporations
ACCT 6460 Advanced Tax Topics
ACCT 6560 Business Law and Professional Responsibilities

Knowledge 8: Understanding of and commitment to professional conduct.

ACCT 4510 Auditing Principles and Techniques
ACCT 6510 Financial Auditing
ACCT 6560 Business Law and professional Responsibilities

Professional Skills

Skills 1: Oral and written communication in the context and language of accounting and business

ACCT 6250 Accounting Concepts, Research, and Cases
ACCT 6310 Cost Management Systems
ACCT 6460 Advanced Tax Topics
ACCT 6620 Financial Statement Analysis

Skills 2: Develop, record, analyze, validate, communicate, and make professional judgments relative to financial and other types of information.

ACCT 3110 Intermediate Financial Accounting and Reporting I
ACCT 3120 Intermediate Financial Accounting and Reporting II
ACCT 3310 Strategic Cost Management
ACCT 6620 Financial Statement Analysis

Skills 3: Ability to identify issues and develop questions, apply appropriate analysis, and communicate conclusions.

ACCT 6105 Tax and Business Strategy
ACCT 6310 Cost Management Systems
ACCT 6540 Fraud Examination

Skills 4: Ability to work productively as a member or leader of a team.

ACCT 6250 Accounting Concepts, Research, and Cases
ACCT 6310 Cost Management Systems
ACCT 6510 Financial Auditing

Skills 5: Ability to use resources such as professional standards, regulations, and other financial data to research accounting-related issues and apply their findings to various decision settings.

ACCT 3520 Individual Taxation
ACCT 6250 Accounting Concepts, Research, and Cases
ACCT 6620 Financial Statement Analysis

Skill 6: Project/Engagement management and creative solutions

ACCT 6104 Big Data and Systems Analytics
ACCT 6310 Cost Management Systems

Technology

Technology 1:Use of information technology to: (1) support business processes and controls, (2) develop and interpret information, and (3) ensure finfncial reporting integrity

ACCT 4500 Accounting Information Systems
ACCT 6104 Big Data and Systems Analytics
ACCT 6420 Taxation of Corporations

Technology 2: Information systems and business processes including data creation, data management, date manipulation, security, and storage.

ACCT 4500 Accounting Information Systems
ACCT 6104 Big Data and Systems Analytics

Technology 3: Data analytics, statistical techniques, clustering, data mangement, modeling, analysis, predictive analytics, learning systems, and visualization

ACCT 4500 Accounting Information Systems
ACCT 6104 Big Data and Systems Analytics
ACCT 6540 Fraud Examination

Technology 4: The ability to adapt to changing Information Technology

ACCT 6510 Financial Auditing

Values and Attitudes

Values & Attitudes I: Value-based reasoning techniques under conditions of uncertainty to enhance personal objectivity, integrity, and ethical conduct.

ACCT 6440 Taxation of Flow-Through Entities

Values & Attitudes 2: Motivation and commitment to continue learning throughout life to maintain professional knowledge and skills.

ACCT 3520 Individual Taxation
ACCT 6440 Taxation of Partnerships
ACCT 6440 Advanced Tax Topics

Values & Attitudes 3: Appreciation of diverse world-views resulting from a variety of geographical and cultural experiences.

Assessed at the Jon M. Huntsman School of Business level