Assessment practices in accounting departments of U.S. Colleges and Universities

Abstract

The new AACSB Eligibility Procedures and Standards for Business Accreditation and for Accounting Accreditation, as of January 31,2007, place much greater emphasis on assuranci of learning. It requires colleges of business and aciounting departments to utilize direct and indirea rneasures to essure learning. This sm.dy reports the results of a survey of accounting departrnents at U.S. institutions of higher education. The study determines the purposes of assessment, assessment approacihes and instruments used by accounting departrnents, and usages of assessment activities. Most accounting departments (68 percent) had formal assessrnent program^t and department chairs were resporxsibl.e for essessrnent processes at the depqrtlnent level. Overwhelming najority of accounting departments continue to utilize indirect measures (e.9. surveys) of assessment, followed by course-embedded direct measures of assessmcnt. Accounting departmcnts perceive monitoring of the ffictiveness of the prograrn and guide planning and irnprovements efforts to be the major purposes of assesstnent.