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 assurance of learning. It requires colleges of business and accounting departments to utilize direct and indirect measures to assure learning. This study reports the results of a survey of accounting departments at U.S. institutions of higher education. The study determines the purposes of assessment, assessment approaches and instruments used by accounting departments, and usages of assessment activities. Most accounting departments (68 percent) had formal assessment programs and department chairs were responsible for assessment processes at the department level. Overwhelming majority of accounting departments continue to utilize indirect measures (e.9. surveys) of assessment, followed by course-embedded direct measures of assessment. Accounting departments perceive monitoring of the effectiveness of the program and guide planning and improvements efforts to be the major purposes of assessment.