APPENDIX C: PROGRAM REVIEW FOR ESTABLISHED PROGRAMS

Kaua`i Community College

PROGRAM REVIEW

Instructional Programs

Program/Unit Name: Accounting/ Business Education

Report Prepared/Edited by: Albert Spencer

Other Review Participants:

Rae Nisikawa \Bonnie Honma

Reviewed by Dean:

Dean’s Signature: Date:

Date submitted to Program Review Committee:

Overview:

The Program Review process is the Evaluation (or Assessment) part of the Program Management cycle (i.e. Planning, including Organization; Implementation, including Coordination & Staffing; and Evaluation, including Control). The Full Program Review forces one to experiment with this process; and to focus on the following college goals: access, learning & teaching, workforce development, personal development, community development, & diversity.

Always conscious of the student and business customers, this Accounting Full Program Review is a retrospective reflection on past activities which identifies & Analyzes successes & failures of Methods used to meet the above listed Criteria and recommends Program Action Plans & Program Research Data Needed to secure progress.


PROGRAM DESCRIPTION

The Accounting curriculum carried over to Kauai Community College from Kauai Technical School.

The Accounting (ACC) program offers the following two academic credentials: Certificate of Achievement in Accounting, & Associate of Applied Science in Accounting

In the early 1990’s, all Accounting courses were re-numbered at the 100-or-above level to reflect their academic rigor. This renumbering facilitated the development of a career ladder with UH West Oahu and increased the number of courses articulated with other four-year colleges and universities.

The Accounting program enrollment has fluctuated over the years depending on local employment levels and changing demographics. The faculty with the help of lecturers has expanded and contracted the number of course offerings based on student demand. Currently the number of course offerings has been reduced because of low enrollment but all courses are offered at least once a year to ensure that students will graduate on time.

Professional organizations

The Accounting program is consistent with the College mission in that it: provides quality education in Accounting, which will prepare students for a career in industry and government starting at the entry level. It will also create a foundation that will permit and encourage life long learning. The program has received financial (scholarships) and other support from both the Hawaii Society of CPA’s and the Hawaii Association of Public Accountants.


PROGRAM GOALS

College Goals / Program Goals /
Access: To Provide open access to educational excellence for a diverse student population. / 1.1 Outreach: partner with Professional organizations to recruit in the High Schools
1.2 Enrollment: To improve Accounting major retention by continuing to use the instructor-as counselor. Coordinate student nights with Professional organizations.
1.3. Placement & Scheduling:
Continually monitor student needs for class times. This is accomplished by talking directly with students and working with counselors.
1.4. Support Services: To promote the availability and pursuit of Financial Aid (including Accounting scholarships), and to enhance liaison with Student Services
Learning and Teaching: To promote excellence in learning and in teaching for transfer, career/technical, remedial/developmental education and lifelong learning. / 2.1. Articulation: To ensure quality, relevancy, and currency of Accounting curriculum to meet the needs of a diverse student population, and community through continual articulation with the Colleges and Universities in the State of Hawaii. Continue to support and promote the annual system wide accounting meeting
2.2 Curriculum: To improve the Accounting curriculum by both formal & constant Program Review, reviewing AICPA and other professional organizations recommendations on education. Coordinate and work with advisory, focus and student groups in the local community that use Kauai Community College resources.
2.3 Facilities: To improve the quality of courses and increase Accounting Major enrollment by insuring that the facilities provide a professional atmosphere that would be encountered in the work place.
Workforce Development: To provide a trained workforce by offering programs that prepare students for both employment and future career development. / 3.1.  Articulation: To align programs with Accounting Profession requirements through advisory committees, external organizations (HSCPA and HAPA), and/or internal coordinating groups input. Attend the annual University of Hawaii system wide conference of accounting instructors to work for a seamless system for the students.
3.2.  Certification/Licensure/Job Placement/Transfer: To improve rates of Accounting type, job placement, and/or transfer to appropriate Accounting baccalaureate programs through continued program accreditation and/or alignment of Accounting curriculum with external standards.
Personal Development: To provide life-long learning opportunities in the areas of personal and professional development. / To improve success and employability of Accounting Majors by including students in faculty professional development opportunities on Kauai in conjunction with the Accounting Professional organizations. To work with the professional organizations to bring more professional development opportunities to Kauai. (need to have this as part of the program faculty workload the coordination of these classes.
Community Development: To contribute to community development and enrichment through campus leadership and collaboration. / To provide credit and non-credit course leadership through active participation and collaboration with professional organizations, community groups, and other educational institutions (i.e. high schools, community colleges, and four-year colleges).
Diversity: To foster global understanding and appreciation for diversity. / To foster an appreciation for diversity through student co-curricular programs and cooperative learning activities including international students.


Central Functions/Services

The Accounting Program credentials prepare recipients for the following levels of career entry:

a)  Certificate of Achievement: Entry level

b)  Associate in Applied Science Degree: potential-ready at the first line supervisory level. Along with generic courses in Management, Accounting, Law, & Sales & Marketing, the below-listed six Program courses form the business core for Accounting majors:

1)  Accounting 124: Principles of Accounting I, Parts 1 & 2

2)  Accounting 125: Principles of Accounting II

3)  Accounting 126: Principles of Accounting III

4)  Accounting 128: Practical Accounting Applications

5)  Accounting 132: Payroll and Hawai`i General Excise Taxes

6)  Accounting 134: Income Tax Preparation

7)  Accounting 201: Introduction to Financial Accounting

8)  Accounting 202: Introduction to Managerial Accounting


Accounting Full Program Review

Table of Contents

Topics Page Number

Access

1.1  Outreach

1.1.1 Marketing & Recruitment 8

1.2  Enrollment

1.2.1 Retention 9

1.3  Placement & Scheduling 10

1.3.1 Placement Test, Pre-Co-requisites 10

1.3.2 Scheduling Method 11

1.3.3 Scheduling-Special Populations 12

1.3.4 Survey of Employers 13

1.4  Support Services for Access 14

1.4.1 Access Service Collaboration 14

2.  Learning & Teaching

2.1  Articulation & Collaboration

2.1.1  Communication with High Schools & Transfer Institutions 15

2.1.2  Collaboration-Other Program Units 16

2.2  Curriculum

2.2.1  Review-Currency & Relevancy to Needs 17

2.2.2  Instructional Methodologies 18

2.2.3  Consistent Application of Academic Standards 19

2.2.4  Learning Needs-Under-Performing Students 20

2.2.5  Assessments 21

2.2.6  Distance Learning 21

2.3  Remedial/Developmental Education

2.3.1  Academic Remediation 22

2.4  Student Learning Outcome (SLO’s)

2.4.1  Assessment-Campus Goals 22

2.4.2  Program SLO’s 23

2.5  Academic Support

2.5.1  Use – Auxiliary Services 24

2.5.3 Tutoring, Mentoring, Counseling Services 24

2.6 Faculty & Staff

2.6.1 Faculty/Staff – Strengths & Weaknesses 25

2.7 Facilities

2.7.1 Program Facilities 25

2.7.2 Currency – Equipment & Technology 26

2.8  Financial Resources

2.8.1 Entrepreneurial Opportunities or Alternative Funding Sources 26

3.  Work Force Development

3.1  Program Articulation with Workforce Needs

3.1.1  Identification – Workforce Trends 27

3.1.2  Course Selection – Community & Workforce Relevancy 28

3.1.3  Assessment – Student & Employer Satisfaction 28

3.1.4  Course Completion & Job Preparation 29

3.1.5  Student Career/Occupational Outcomes 29

3.1.6  Program Advisory Board Committee 30

3.2  Certification/Licensure, ,Job Placement, Transfer

3.2.1  Graduate Licensure/Certification Percentage 30

3.2.2  Job Placemen – Field of Study 30

3.2.3  Graduate Transfer Percentage 31

4.  Personal Development

4.1  Faculty & Staff Development

4.1.1  Faculty & Staff – Maintenance of Expertise 31

4.1.2  Professional Development Plan 31

4.2  Student Development

4.2.1  Student Personal Enrichment – Co-Curricular Activities 32

4.2.2  Non-Traditional Approaches to Education 32

5.  Community Development

5.1  Leadership

5.1.1  Faculty & Staff Community Activities 32

5.2  Collaboration

5.2.1  Communication, Partnerships, Cooperation – High Schools,
Community Colleges, 4-year Institutions, & Community 33

6.  Diversity

6.1  Diversity

6.1.1  Program Support – Diversity & Cultural Awareness 33

6.2  International Education

6.2.1 Academic Relationships Beyond Kauai, Hawaii, the U.S. 33

7. Accounting Program Health Indicators 2005 34

8. Accounting Graduate Focus Group 37

9. Employer Focus Group meeting 39


Justification of Program Review Report-Writing Format

During the launch stage of the Campus Program Review initiative, the Institutional Researcher met with the Business Education Division, of which this Program is a part. Among other agenda, items, she mentioned that most colleges use the following institutional research model:

1.  Methods

2.  Data

3.  Analysis

4.  Action Plans

Before the Accounting Program review was started the Institutional researcher returned to the mainland and the process started without the benefit of an Institutional researcher. With an institutional researcher hired the end of January the program will work with that person during the final stages.

PROGRAM REVIEW CRITERIA QUESTIONS, BY GOAL

§  Answer the following criteria questions using descriptive data, internal program data, program level-data and college-level data when appropriate. A program-level data set of common indicators will be provided by the Office of Institutional Research

§  When answering criteria questions, analyze/interpret the data (what does it mean and what are the future implications?)

§  It is recommended that programs consult the Office of Institutional Research for further assistance and/or additional data available related to the program.

1. Access: To provide open access to educational excellence for a diverse student population.

1.1 Outreach

1.1.1 Comment on your program's marketing and recruitment efforts. How do students and the community at large learn about the program? (e.g. print publications, electronic publications, community activities...). Are the results of your efforts satisfactory? What improvements will you make in this area in the next 2 years?

Methods: Marketing & Recruitment Channels

a.  Use established College (i.e. Catalogue, Schedule of Courses, College Fairs) & Division (i.e. Intermediate schools visits, Website) means of communication.

b.  Conduct Industry-convenient credit and non-credit courses.

c.  Advertise in the local newspapers and radio stations using the free public service announcement.

d.  Incorporate guest speakers in accounting courses every semester.

e.  Conduct annual Accounting Advisory Committee Meeting.

f.  Conduct regular e-mail, telephone, & meeting communication with individual Accounting Advisory group members and requested feedback.


Methods: Marketing & Recruitment Research

1.  Survey Accounting majors & recent graduates for recommendations.

2.  Survey representative Accounting sources that hirer our students.

3.  Survey Accounting Focus Group

Program Action Plans (Improvements in the next 2 years)

1. Contact local High schools and professional organizations (AICPA, HSCPA, & HAPA)

2. Keep campus web site current.

3. Develop regular liaison with interested Kapaa High School, Kauai High School, and Waimea High School Counselors and faculty.

e) Develop job placement coordination for Accounting Students. This would accept resumes from KCC Accounting graduates and provide a place for former students and prospective employers to link. In the process we could keep track of our graduates.

Institutional Research Data Needed

1.  Enrollment in Accounting Course/Program by High School/Year Graduated

2.  List of Accounting Majors/Semester

Program Research Data Needed

1.  Annual Accounting Major/Graduate Survey

2.  Employer Focus Group Survey every two years

1.2 Enrollment

1.2.1 Comment on your program's retention efforts over the past 2 years. How have these efforts affected enrollment and graduation rates? Indicate program plans as a result of the analysis. Identify institutional research data needed to effectively plan student retention strategies.

Methods

1.  Coordinated with the Hawaii Society of CPA’s a fall semester student night. The students get to meet with members in industry to explore and discover the challenges and opportunities in the profession.

2.  Refer students with test-taking & reading comprehension challenges to the Learning Center for private tutoring.

3.  Counsel current-semester students re: Accounting courses recommended for next semester.

4.  Use Peer Assistant in qualifying courses (Accounting 124 since 2002).
NOTE: I have not kept data re: the Retention rates of any of the above-mentioned students. Therefore, I cannot gauge the effectiveness of these methods. Intuitively I know these programs work but at this time I lack any formal data.

5.  In coordination with the Business Education Division the Accounting program has a four-year proposed course schedule to help students plan their course selection and assure that they will graduate on time.


Program Action Plans

a) Interview all students in Accounting 124 to determine their goals and objectives. Identify potential accounting majors and assign to one of the accounting faculty.

b) Submit a 2-year course-scheduling plan to facilitate student buy-in to a sequenced program of courses.

d) Conduct Current Student & Recent Graduate surveys to identify retention problems & recommendations.

e)  Monitor for success of retention efforts.

f)  Try to expand the student night to twice a year.

Institutional Research Data Needed

1.  Semester to Semester Retention

2.  Freshman to Sophomore Retention

3.  Entry to Graduate Retention

4.  Freshman to Graduate Retention

NOTE: Some of this data may already be available.

Program Research Data Needed

1.  Additional majors as a result of interviews.

2.  Retention of students assign to an Accounting Faculty member.

3.  Data on students referred to LRC

1.3 Placement and Scheduling

1.3.1 Is enrollment in any required program course dependent upon student performance on assessment/placement tests or prerequisites/co-requisites? Have results of these assessment/placement tests or prerequisites/co-requisites been demonstrated to be related to student success in the program. What strategies will your program use to improve the effectiveness of placement testing practices.

Methods

1.  Placement into English 22 or higher and into Business Math 189 is required.

Data

a.  Fall 2003 Compass Pre Algebra, Reading, & Writing Means by Majors: Comparison of Accounting with Liberal Arts , Unclassified, Hotel Operations, & FSER Test-takers