OATdb Archive - Sam Houston State University

OATdb Archive

2011 - 2012

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.

KPI

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.

1. Ninety percent of all classes must be taught by either Academically or Professionally Qualified faculty.
2. Fifty percent of all classes must be taught by Academically Qualified faculty.

Result

Percentage Of Classes Taught By AQ Faculty

During 2011 (spring and fall semesters), 61 percent (60 of 98 sections) of all classes in the Department of Accounting were taught by AQ faculty. 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.

Result

Percentage Of Classes Taught By AQ And PQ Faculty

There has been some debate about what consititues PQ status in the Department of Accounting. Under the most conservative view, during 2011 (spring and fall semester), only 65 percent (64 of 98 sections) of all classes in the Department of Accounting were taught by either AQ or PQ faculty. The number might be has high as 73 percent (72 of 98 sections) but it is clearly below the state criterion.

Action

Faculty Qualifications

While the AQ numbers in the department exceed the minimum as required by AACSB, the combination of AQ and PQ is well below the required amount. The problem is AACSB's interpretation of the PQ definition. At least two (perhaps three) of the department's lecturers do not meet the definition. This represents approximately 16% to 24% of the classes taught by the department. Therefore, there is no way to make the 90% requirement. The chair of the department and dean of the college will continue to discuss this issue and attempt to find a solution before the next AACSB visit.

Objective

Expectations For Teaching, Research, And Service

The faculty will meet or exceed expectations in teaching, research, and service commensurate with the mission of the college and the department of accounting.

KPI

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.

1. Ninety percent (90%) 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 2.5.

Result

FES 3 Results

During 2011, 90 percent (9 of 10) of all AQ eligible faculty in the Department of Accounting exceeded the minimum score of 2.5 for FES 3.

KPI

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.

1. 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 3.0.

Result

FES 4 Results

During 2011, 85 percent (11 of 13) of all Participating faculty in the Department of Accounting exceeded the minimum score of 3.0 for FES 4. This exceeds the minimum criterion.

KPI

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.

1. 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.
2. 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 2.5 or above.

Result

Acceptable IDEA Score

During 2011, 87 percent (13 of 15) of all faculty in the Department of Accounting exceeded the minimum IDEA score of 45 on the Discipline Weighted Average. This exceeds the minimum criterion.

Result

Acceptable FES 1 And 2 Score

During 2011, 87 percent (13 of 15) of all faculty in the Department of Accounting exceeded the 2.5 minimum average score of FES 1 and FES 2. While this exceeds the stated criterion for this measure of classroom performance, there is still room for improvement in the faculty's classroom performance.

Action

Maintain Expectations

The faculty in the Department of Accounting as a whole exceed the minimum standards for teaching, research, and service. However, there is still room for improvement and given the small size of the department, it would be relatively easily for the department to slip from these standards if only one or two people failed to perform to expectations. The chair of the department will continue to review the FES forms each year. Faculty who are not performing at the expected level will be advised.

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. Faculty members in the Department of Accounting have exceed the expectations for Teaching, Research, and Service. We will continue to work towards improvement for the one or two faculty members in each area that are not meeting those expectations. Also, faculty members who are meeting the currently meeting the expectations will be encouraged to continue to meet those expectations and to seek to improve their performance when possible.

With respect to the discipline related accrediting (AACSB, International) requirements for the faculty qualifications, the department has exceed the requirement for Academically Qualified (AQ) faculty. However, AACSB's interpretation of the PQ definition has prevented the department from meeting the standard for composite academically and/or professionally (AQ/PQ) qualified faculty. At least two (perhaps three) of the department's lecturers do not meet the definition. This represents approximately 16% to 24% of the classes taught by the department. Therefore, there is no way to make the 90% requirement. The chair of the department and dean of the college will continue to discuss this issue and attempt to find a solution before the next AACSB visit.

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 2012. 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.