The Philip L. Kintzele School of Accounting Assurance of Learning

Assurance of Learning

How do we know you are developing the knowledge and skills needed to succeed in accounting?

The Philip L. Kintzele School of Accounting uses an Assurance of Learning process to assess your learning, evaluate outcomes and continuously improve the curriculum. Through this process, faculty measure your performance against established learning goals and use the results to strengthen courses, learning experiences and program outcomes.

What Assurance of Learning means for you

As a student, you'll complete projects, presentations, exams and other assignments designed to help you build professional knowledge and skills.

Behind the scenes, faculty regularly review student performance on key learning goals to determine whether the curriculum is meeting its objectives. When opportunities for improvement are identified, faculty use that information to enhance courses and strengthen the student experience.

This continuous improvement process is an important part of maintaining the quality and relevance of the accounting program.

Student learning goals

Upon completion of the accounting program, you will be able to:

  1. Apply technology to solve accounting problems.
  2. Use critical thinking and problem-solving skills to make appropriate accounting decisions.
  3. Analyze and communicate business and financial information effectively.
  4. Understand the professional responsibilities, ethical standards and regulatory environment of accountants.
  5. Demonstrate competency in core accounting concepts and knowledge.

How learning is assessed

Faculty assess each learning goal through specific courses, assignments, projects and examinations throughout the accounting curriculum.

Students demonstrate their ability to use technology to solve accounting issues through activities such as:

  • Using databases to solve accounting issues
  • Using visualization software to analyze accounting data

Assessment measures

In ACC 311, students complete a tax research project that measures their ability to identify and apply appropriate tax law sources.

Performance target

  • Exceeds expectations: More than 90% of students identify the correct source(s)
  • Meets expectations: 75%–89% of students identify the correct source(s)
  • Needs improvement: Fewer than 75% of students identify the correct source(s)

In ACC 531, students complete a data analytics assignment that measures their ability to use visualization software to solve accounting problems.

Performance target

  • Exceeds expectations: At least 90% of students complete 95% of the assignment correctly
  • Meets expectations: 75%–89% of students complete 95% of the assignment correctly
  • Needs improvement: Fewer than 75% of students complete 95% of the assignment correctly

Students demonstrate their ability to:

  • Research accounting issues using professional literature
  • Analyze accounting data and develop appropriate solutions

Assessment measures

In ACC 302, students complete a research project that measures their ability to use relevant accounting literature to develop an appropriate resolution to a financial accounting issue.

Performance target

  • Exceeds expectations: At least 90% of students provide the correct resolution.
  • Meets expectations: 75% to 89% of students provide the correct resolution.
  • Needs improvement: Fewer than 75% of students provide the correct resolution.

In ACC 501, students complete course-embedded exam problems that measure their ability to analyze financial accounting issues and determine appropriate accounting and reporting solutions.

Performance target

  • Exceeds expectations: At least 90% of students provide a correct solution.
  • Meets expectations: 75% to 89% of students provide a correct solution.
  • Needs improvement: Fewer than 75% of students provide a correct solution.

Students demonstrate their ability to:

  • Analyze business decisions using accounting information
  • Communicate financial information clearly and effectively

Assessment measures

In ACC 321, students complete a budget variance analysis project that measures their ability to apply managerial accounting concepts and analyze business decisions.

Performance target

  • Exceeds expectations: At least 90% of students correctly answer 80% of the variance analysis questions.
  • Meets expectations: 75% to 89% of students correctly answer 80% of the variance analysis questions.
  • Needs improvement: Fewer than 75% of students correctly answer 80% of the variance analysis questions.

In ACC 370, students complete a systems understanding aid project and presentation that measures their ability to communicate financial information effectively.

Performance target

  • Exceeds expectations: At least 90% of students provide an appropriate presentation.
  • Meets expectations: 75% to 89% of students provide an appropriate presentation.
  • Needs improvement: Fewer than 75% of students provide an appropriate presentation.

Students demonstrate their ability to:

  • Understand the accounting regulatory environment
  • Apply professional responsibilities
  • Analyze ethical issues facing the profession

Recent assessment findings

Student strengths include demonstrating an understanding of the regulatory environment and analyzing ethical issues. Faculty continue to identify opportunities to strengthen student understanding of professional responsibilities.

Assessment measures

In ACC 301, students complete course-embedded assessments that measure their understanding of the accounting regulatory environment.

Performance target

  • Exceeds expectations: At least 90% of students correctly complete 80% of the assigned questions.
  • Meets expectations: 75% to 89% of students correctly complete 80% of the assigned questions.
  • Needs improvement: Fewer than 75% of students correctly complete 80% of the assigned questions.

In ACC 531, students complete exit exam assessments that measure their understanding of professional responsibilities in the accounting profession.

Performance target

  • Exceeds expectations: At least 90% of students correctly complete 80% of the assigned questions.
  • Meets expectations: 75% to 89% of students correctly complete 80% of the assigned questions.
  • Needs improvement: Fewer than 75% of students correctly complete 80% of the assigned questions.

In ACC 321, students complete ethics-focused assessments that measure their ability to analyze ethical issues facing the accounting profession.

Performance target

  • Exceeds expectations: At least 90% of students correctly complete 80% of the assigned questions.
  • Meets expectations: 75% to 89% of students correctly complete 80% of the assigned questions.
  • Needs improvement: Fewer than 75% of students correctly complete 80% of the assigned questions.

Students demonstrate overall competency in accounting through a comprehensive accounting exit examination.

Assessment measure

In ACC 531, students complete the Accounting Exit Exam, which evaluates their competency across core accounting concepts and knowledge.

Performance target

  • Exceeds expectations: At least 90% of students achieve a satisfactory score.
  • Meets expectations: 75% to 89% of students achieve a satisfactory score.
  • Needs improvement: Fewer than 75% of students achieve a satisfactory score.

A satisfactory score is defined as earning 50% or better on the Accounting Exit Exam.

Continuous improvement in action

Assessment is not simply about collecting data. Faculty review results, identify strengths and opportunities for improvement and make informed decisions about curriculum and instruction.

This ongoing cycle helps ensure that the accounting program remains relevant, effective and aligned with professional expectations.

Supporting academic quality

Assurance of Learning is one part of the School of Accounting's broader commitment to academic quality, accountability and continuous improvement.

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