APPS 2.04.01 Developing, Monitoring and Assessing of Curricula in the Department of Accounting

01. POLICY STATEMENT

This policy describes the responsibilities and procedures for developing new courses, modifying existing courses, and assessing student learning outcomes. The objective of this process is to ensure students’ knowledge, skills and competencies are meeting current professional certification and employer requirements while maintaining compliance with SACS and AACSB accreditation standards.

02. PLANNING, DEVELOPMENT AND MODIFICATION OF CURRICULA

All participating faculty members, as defined in CBAPPS 2.06, are members of the Department of Accounting Curriculum Committee.

A comprehensive review of curriculum and programs will take place periodically as modifications to the curriculum become necessary due to changes in the profession and accreditation standards. Proposed curriculum changes are provided by faculty, the department of accounting advisory board, returning interns, and student exit surveys. Course changes that are considered substantive and program changes must be approved by the department of accounting undergraduate curriculum committee. Substantive program and course changes may be subject to college and University approval as specified in the relevant University (AA/PPS 02.01.01) and McCoy College of Business (CBAPPS 2.04) procedure and policy documents. Substantive program changes that require college and university approvals include deletion of a course and addition of a course to a degree program. Substantive course changes that require college and university approvals include changes to contact hours, prerequisites or co-requisites, course description, instruction type and restrictions. Selection of textbooks, cases, and other class requirements will be left to the faculty teaching the course. Generally, faculty teaching different sections of the same course will use the same textbook and cover the same topics. 

The department has two courses (ACC 2361 and ACC 2362) that are included in the core curriculum for the McCoy College of Business and one course (ACC 2301) that is included in the business administration minor. The McCoy college undergraduate curriculum committee or the college faculty as-a-whole may provide recommended changes to these courses. 

03. CURRICULA ASSESSMENT

Assessment activities are designed to monitor and benchmark the achievement of key learning objectives for each accounting degree program. The assistant chair organizes the assessment activities with faculty for the undergraduate accounting degree program. The MAcy director organizes the assessment activities with graduate faculty for the graduate accounting degree programs. Results of the assessment activities are shared with faculty during the end of spring faculty meeting. Learning outcome results are used to improve curricula at the course level and inform program level changes. 

CERTIFICATION STATEMENT 

This APPS has been approved by the Governance Committee Members and the Department Chair and represents Accounting Department policy and procedure from the date of the document is approved by the Department Chair, until superseded. 

Last Update: May 1, 2024

Review Cycle: September 1, E5Y