Abstract:

The purpose of this study is to analyze a side-by-side comparison of Peregrine Longitudinal Comprehensive Exams results for four different exam periods (2022, 2023, 2024, and 2025) and then compare these results with selected aggregate pools. The results were analyzed using Internal Analysis Report comparing results with those of students at universities in the IACBE (International Accreditation Council for Business Education) region and also using External Analysis Report that included comparison with the aggregate results of students who took the Peregrine Exams under five regions:
(1) ACBSP (U.S.) - Accreditation Council for Business Schools and Programs,
(2) IACBE (U.S.) - International Accreditation Council for Business Education,
(3) Online Delivery Mode,
(4) Western Association of Schools and Colleges, and
(5) AACSB Members (The Association to Advance Collegiate Schools of Business).

Peregrine used descriptive statistics computing the means and Regression Analysis for each of the topics. The Longitudinal report is utilized to evaluate academic change and to understand the trends over time. Comprehending the effects of change leads to continuous quality improvement and is also used to help satisfy accreditation requirements associated with the number of data points to report including strengths and opportunities for continuous quality improvement of academic programs. The exams measure the knowledge levels of students related to the learning outcomes of the program. It supports deeper analysis of program changes, further presenting opportunities to evaluate the strengths and weaknesses of programs across multiple reporting periods. The assessment results are compared at the topic and subject levels based on percent scores (means), percentile rankings, and regression analysis to determine if student performance is below, at, or above desired thresholds established by the program. Peregrine Comprehensive Exam is being used as a direct measure of assessing the Bachelor of Science in Accounting program at National University. I started in April 2020 with thirteen students taking the exam. The Exam is being administered to all ACC435B Auditing II, the last class in the accountancy program. There were seventeen topics taken from the courses in the program. The exam is integrated into the grade book as the Final Exam for the course and is part of the course grade and is acceptable to IACBE. A total of 167 students took the exams over a four-year period. In conclusion, the results indicated that National University (NU) students’ scores surpassed the aggregate scores of students from universities under the IACBE region for Longitudinal Internal Analysis Report and also surpassed the scores of students from universities in the five regions. Analyses both internal and external show the strengths and areas for improvement within the accounting program. The results and reports of Peregrine Longitudinal Comprehensive Outbound Exam provide the academic institution with opportunities for program-level and course-level continuous improvement. Reports are incorporated in the BS in Accounting Program Assessment Review (PAR) as a direct measure of student learning. This piece of research contributes to the literature by providing an assessment exam that is effective, efficient, and can be utilized to satisfy accreditation requirements.

Keywords:

Direct Measure, Assessment, Accrediting Bodies, Internal Analysis Report, External Analysis Report, IACBE, Longitudinal Exam Results, Undergraduate.