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ASSESSMENT OF DESIRED LEARNING OUTCOMES FOR ACCOUNTING COURSES

C. Fajardo

National University (UNITED STATES)
This paper will describe the various assessment measures being utilized for the accounting courses at National University (non-traditional, non-profit, and accredited private university of higher learning) specifically the courses in the Bachelor of Science in Accountancy program at the School of Business and Management, Department of Accounting and Finance. Two direct measures are being used, one internal and the other external. Internal assessment measure consists of the Standardized Learning Outcomes Assessment Tests (SLOATS) which are being given to selected accounting courses for both online and onsite classes. The results of the SLOATS are analyzed to determine if the desired course learning outcomes are being achieved. Recommendations for improvements will be included in the discussions. The external assessment measure comprises of the analysis of the California Certified Public Accountants (CPA) examinations results for all four (4) parts to determine how the accounting students at National University ranked in their performance in the exams compared to other examinees from various universities in California. In addition, other measures now being considered to improve the performance of accounting students both onsite and online will be discussed.