OATdb Archive

2010 - 2011

Accounting, Department Of

Goal
Mission-Driven Faculty
The faculty composition and characteristics will be consistent with the mission of the College of Business of Administration and the Department of Accounting.

Objective
Faculty Composition
The composition of the department's faculty will be adequate to support the mission of the department. As a department in a college accredited by AACSB, International, there are guidelines related to the percentage of classes taught by Academically Qualified (AQ) and by both Academically Qualified and Professionally Qualified (PQ) faculty. The department is committed to meeting the AACSB standards.

Indicator
Academically And Professionally Qualified Faculty
As a department in a college accredited by AACSB, International, there are guidelines related to the percentage of classes taught by Academically Qualified (AQ) and by both Academically Qualified and Professionally Qualified (PQ) faculty. There are standards for the composite make-up of the faculty (AQ and PQ combined) as well as for the percentage of AQ faculty, alone.


Criterion
Academically Qualified Faculty
Fifty percent of all classes must be taught by Academically Qualified faculty.

Finding
Percentage Of Classes Taught By AQ Faculty
During 2010 (spring and fall semesters), 60 percent (63 of 105 sections) of all classes in the Department of Accounting were taught by AQ faculty  (under the definition in use at the beginning of 2010). This is above the stated criterion.  This is one of the few areas where AACSB "mandates" a minimum-level of performance. Therefore, maintaining this percentage in this area is a high-priority

Criterion
Academically And Professionally Qualified Faculty
Ninety percent of all classes must be taught by either Academically or Professionally Qualified faculty.

Finding
Percentage Of Classes Taught By AQ And PQ Faculty
During 2010 (spring and fall semester), 100 percent (105 of 105 sections) of all classes in the Department of Accounting were taught by either AQ or PQ faculty (under the definition in use at the beginning of 2010). This surpasses the stated criterion. The combination of AQ/PQ faculty provides a solid foundation of highly qualified faculty to address the department's mission of providing quality education to its students as well as contributing to the expansion of knowledge and professional practices within the discipline of accounting.


Action
AQ Faculty
The Chair of the Department of Accounting will stress to the faculty the need for AQ eligible faculty to do research and publish. First announced by the Dean during the Fall 2007 meeting, the policy to restrict AQ eligible faculty who are not AQ from teaching during the summer was enforced effective Summer 2009 and continues to be a requirement.

 

During late 2010, the COBA revised the FES policy which undoubtedly will have an impact on the faculty’s production of ICs.  In addition, the AACSB visitation team inspection highlighted the need for the College to revisit the AQ definition.    While the definition is likely to change, the percentage for this objective will probably be the same.

 

An AQ eligible faculty member is leaving the department and a new faculty member who is AQ is being hired to begin teaching during the summer of 2011. 


Action
AQ And PQ Faculty
The Chair of the Department of Accounting will review the AQ/PQ status of the faculty.   The AACSB visitation team inspection highlighted the need for the College to revisit the AQ definition and they were especially concerned about our PQ definition.    While the definitions are likely to change, the percentage for this objective will be the same. The change in definition may make this an area of continued concerned.


Objective
Faculty Teaching, Research, And Service Expectations
The faculty will meet or exceed expectations in teaching, research, and service commensurate with the mission of the college and the department of accounting.

Indicator
Effective Teacher
The department, college, and university utilizes the IDEA System as part of its evaluation of classroom performance. The IDEA System, developed by the IDEA Center at Kansas State University, is a nationally normed, validated and reliable measure of classroom performance based on up to 12 learning objectives. The IDEA scores are a major portion of the department's Faculty Evaluation System (FES) as it relates to classroom performance. The percentage of effective teachers as defined and measured using IDEA and FES will provide data as to the quality of instruction within the department of accounting.

Criterion
Acceptable IDEA Score
Eighty percent (80%) of all faculty in the department will meet or surpass the departmentally set minimum IDEA score of 45 on the Discipline Weighted Average.

Finding
Percentage Of Faculty Exceeding Minimum IDEA Score
During 2010, 62.5 percent (10 of 16) of all faculty in the Department of Accounting exceeded the minimum IDEA score of 50 on the Discipline Weighted Average. This is below the stated criterion and indicates a need to address the classroom performance of the department's faculty.

Note:  The previous (last year) minimum was a score of 45 on the IDEA Discipline Weighted Average however the Provost has reset that goal to a score of 50.  Under the old goal (score of 45), 88 percent (14 of 16) of all faculty in the Department of Accounting exceeded the minimum score.      


Criterion
Acceptable FES 1 And 2 Score
Eighty percent (80%) of all faculty in the department will meet or surpass the departmentally set minimum score for the average of FES 1 and 2. Consistent with the department's post-tenure review process this average score must be 1.5 or above.

Finding
% Of Faculty Exceeding Minimum Score On FES 1 & 2
During 2010, 94 percent (15 of 16) of all faculty in the Department of Accounting exceeded the 1.5 minimum average score of FES 1 and FES 2. This is an improvement over last year’s 88 percent (14 of 16).  While this exceeds the stated criterion for this measure of classroom performance, there is still room for improvement in the faculty's classroom performance.


Indicator
Effective Researcher
In support of the College's accreditation by AACSB, International, the Department of Accounting expects sustained research output from the faculty. The department uses the Faculty Evaluation System (FES) Form 3 to document the publications and other intellectual contributions of the faculty. The percentage of effective researchers defined and measured using FES 3 will provide information about the quantity and quality of intellectual contributions provided by the department's faculty.

Criterion
Acceptable FES 3 Score
Eighty percent (80%) of all Academically Qualified (AQ) eligible (based on the College's self-defined standard for AASCB, International accreditation purposes) faculty in the department will meet or surpass the departmentally set minimum FES 3 score of 1.5.

Finding
% Exceeding Minimum FES 3 Score
During 2010, 80 percent (8 of 10) of all AQ eligible faculty in the Department of Accounting exceeded the minimum score of 1.5 for FES 3. This is a decrease from last year’s 90 percent (9 of 10).  Although the stated criterion for 2010 was met, there is room for improvement in the research output of the faculty.


Indicator
Effective Service Provider
The Department of Accounting uses the Faculty Evaluation System (FES) Form 4 to document the service activites of the faculty. The percentage of effective service providers defined and measured using FES 4 will provided data concerning the service activities of the faculty.

Criterion
Acceptable FES 4 Score
Eighty percent (80%) of all Participating (as defined by AACSB, International standards) faculty in the department will meet or surpass the departmentally set minimum FES 4 score of 4.0.

Finding
% Exceeding Minimum FES 4 Score
During 2010, 93 percent (13 of 14) of all Participating faculty in the Department of Accounting exceeded the minimum score of 4.0 for FES 4.  This exceeds the minimum criterion.   


Action
Average Of FES 1 And 2 Scores
The Department of Accounting will continue to use the Faculty Evaluation System for evaluating teaching by using the average FES 1 and FES 2 scores of the faculty and providing on-going feedback. To address the need to improve the classroom performance, the department and college will encourage its faculty to utilize the teaching enhancement opportunities offered by the University's PACE (Professional and Academic Center for Excellence) center.  Also, a low performing faculty member is being replaced with a new faculty member.  This new faculty member is a former instructor here and it is anticipated that her teaching scores will be at or above the acceptable range.


Action
FES 3 Scores
The Chair of the Department of Accounting will continue to use the FES 3 score of the Faculty Evaluation System to evaluate faculty research and will stress to the faculty the need for AQ eligible faculty to do research and publish.

During late 2010, the COBA revised the FES policy which undoubtedly will have an impact on FES scores.  In addition, the AACSB visitation team inspection highlighted the need for the College to revisit the AQ definition.    Consequently, the criteria for this objective will probably be reassessed for 2011.  Whatever the new criteria, they will emphasize the need for quality ICs in the College. 


Action
FES 4 Scores
The Chair of the Department of Accounting will use the FES 4 score of the participating faculty and stress to the faculty the need for the faculty to be involved in service activities. All Participating faculty members will be assigned to both departmental and college committees for the coming academic year thereby providing them with ample service opportuntities.

During late 2010, the COBA revised the FES policy which undoubtedly will have an impact on FES scores.  Consequently, the criteria for this objective will probably be reassessed for 2011.  Whatever the new criteria, they will emphasize the need for impactful service by the faculty.

Action
IDEA Scores
The Chair of the Department of Accounting will continue to use the IDEA scores of the faculty to measure the student evaluation of faculty teaching effectiveness. Those faculty members who continually score below the stated criterion will be counseled on ways to improve their teaching scores including utilizing the teaching enhancement opportunities offered by the University's PACE (Professional and Academic Center for Excellence) Center.



Update to previous cycle's plan for continuous improvement

Plan for continuous improvement For the recently completed assessment cycle, the results were mostly positive.  The Department of Accounting met or exceeded the minimum criteria in all but one area.    With respect to the discipline related accrediting (AACSB, International) requirements for the faculty qualifications, the department has meet the standard for composite academically and/or professionally (AQ/PQ) qualified faculty for several years.  This year the standard for academically qualified (AQ) faculty was exceeded.  The faculty's performance in the area of service has also increased.   However, the faculty's performance, as measured by the nationally normed IDEA instrument for classroom performance, is just below the department's expectations. The Department of Accounting is dedicated to providing excellent teaching, research, and service and the assessment cycle has indicated the area that needs attention. Toward that end the Department will encourage its faculty to utilize the teaching enhancement opportunities offered by the University's PACE (Professional and Academic Center for Excellence).  In addition, a low performing faculty member is being replaced with a new faculty member.  This new faculty member is a former instructor here and it is anticipated that her teaching scores will be at or above the acceptable range.

There are two additional issues that will have an impact on the Department of Accounting.  First, in late 2010 a revised FES system was adopted by the COBA.  Although the categories will remain the same, the likely scores on FES 3 and FES 4 will probably change.  Consequently, the criterion used on several of the objectives may need to be adjusted for 2011.  Second, in late January 2011 the AACSB inspection team visited campus.  As a result of the visit, they raised several questions about COBA’s definitions of AQ and PQ faculty.  Consequently, COBA’s AQ and PQ definitions may need to be adjusted and this would have an impact on the Department of Accounting.