Assessing Accounting at the Program Level

Submitted by Kortney Song on
Duration
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What is the Purpose of the Assessment?

The purpose of the assessment is to analyze 3 program learning outcomes (PLOs) selected by accounting instructors in the 3 required (sequential) accounting courses of the Associate of Business Administration (ABUS) degree. In Fall 2023, EMCC adopted a new sequence: ACC111, ACC112, and ACC212. This transition required complete course master redos and the adoption of a new textbook. In the Spring 2024 semester, a team of accounting instructors determined the 3 PLOs recently embedded in Canvas to assess the progression of student learning mastery in each course throughout the “program”. The team created a curriculum map of assignments and corresponding learning outcomes.

Describe the necessity for this assessment

The necessity for the assessment was to determine if the mastery of the three PLOs increased throughout the sequential courses. The curriculum map identified assessing PLOs in one assignment in ACC111, and two assignments in ACC112 and ACC212. 

Describe how the practice will be implemented

The new Course Masters were deployed to the accounting faculty in the Fall of 2023; however,  the PLO assessments were designed in Spring 2024. Before the Fall 2024 semester, the project leader met individually with each accounting faculty member to modify/update their Canvas courses with instruction pages, ensure outcomes were linked to the corresponding rubrics for the assignments. 

Interpret, compare, and describe the results

The aggregate results for all 3 PLOs across all 3 classes indicate 79% overall mastery in 2024 and 74% overall mastery in 2025. However, the mastery decreased throughout the sequence (instead of the hypothesis that it would increase). In ACC111, there is one assignment covering all 3 PLOs; therefore, the scores are the same across each outcome. Results of 92% indicate “Exemplary”. In ACC112, the results of PLO 1 and 2 indicate that students are in the “Developing” range. Results of PLO 3 indicate the student performance is “Competent,” albeit with a lesser understanding of the outcomes compared to the ACC111 students. In ACC212, PLO 1 was assessed approximately at the midpoint of the course, with results reflecting “Minimally Evident”. PLOs 2 and 3 are assessed at the end of the course, after Chapter 26. The results reflect “Not Evident”. 

After analyzing, and reflecting on the outcome, what are the next steps?

Additional interventions are needed in ACC112 for PLOs 1 & 2, as well as for both assignments in ACC212. The project leader completed a reflection of these results, and a review of the chapter instructional materials, PowerPoint slides, SmartBook, Pre-Homework, Homework, and Quiz, and evaluated for alignment and rigor of assignments. 

To mitigate the outcome, the project leader created supplemental learning resources for PLOs 1 & 2 in ACC112. Resources included additional instructional materials explaining key concepts and a practice problem that were added to the Course Master in Fall 2025. The intent is for students to complete this as additional practice before completing the PLO assignment.

A similar reflection of existing chapter instructional materials and alignment of the rigor of the assignments was completed for both PLO assignments in ACC212. Upon this work, there was an incongruence with the level of rigor; however, pre-homework and homework have more Quick Study questions than the two original assessments. The Master Budgets vs. Flexible Budget and Payback Period, Break-Even, & NPV instructional aids were added to the Course Master in Fall 2025. 

There are additional suggestions for the operationalization of this undertaking. Specifically, creating an ‘instruction guide’ for all accounting faculty to ensure courses are set up properly. Additionally, the assignments are all auto-graded via Connect integration into Canvas. However, the instructor also needs to manually grade the rubric (based on a predetermined points scale for mastery), which has not happened or been forgotten. A clear outline of the project has been developed for course correction in Spring 2026.

Abstract

This assessment analyzed student mastery of three Program Learning Outcomes (PLOs) across the sequential accounting courses (ACC111, ACC112, and ACC212) in the Associate of Business Administration (ABUS) program. Following new course designs and textbook adoption in Fall 2023, faculty embedded PLO assessments in Canvas to track learning progression.

Results from 2024–2025 showed overall mastery levels of 79% and 74%, respectively, with a decline in performance through the course sequence. While ACC111 students achieved exemplary mastery (92%), results decreased to “Developing” and “Competent” levels in ACC112, and “Minimally Evident” or “Not Evident” in ACC212.

In response, faculty implemented targeted interventions, including revised instructional materials, supplemental resources, and improved alignment of assignments and rubrics. Additional actions—such as instructor guides and clearer grading procedures—are planned for Spring 2026 to enhance consistency and promote improved mastery of PLOs across the accounting program.

Division/Department
Completed Full Cycle
Yes
Course Number
ACC111
ACC112
ACC212
Files
Attachment Size
assessing-acc-program-level-112425.pdf 457.29 KB
Program Learning Outcomes/Course Level Outcomes