Proposal for Delivery of an Existing Program to a New Location

Institution:Oregon State University

College/School:College of Business

and

OSU-Cascades Branch Campus

Department:NA

Program:Bachelor of Science (BS) in

Accountancy

OSUCPS Tracking # 85404

  1. Program Description
  1. Program title, level, and delivery sites.

B.S. inAccountancy degree program to be extended from OSU-Main (Corvallis) to the OSU-Cascades branch campus (Bend).

  1. Department and school/college that would offer the program. Include the name of the institution program coordinator.

College of Business (Corvallis)

  • Jim Coakley, Associate Dean, and
  • Roger Graham, Professor and Program Director

OSU-Cascades Branch Campus (Bend)

  • Marla Hacker, Dean of Academic Programs
  1. Briefly describe the academic program. List all course titles, including number of credits.

This proposal is to extend the existing Oregon State UniversityBS in Accountancy major to the OSU-Cascades branch campus in Bend. OSU-Cascades currently offers a Bachelor of Arts (BA) and Bachelor of Science (BS) in Business Administration with options in General Business or Hospitality Management. This proposal will add eight accounting courses, which will enable students to earn a BS in Accountancy at OSU-Cascades.

The proposal is summarized in Table 1.

Table 1. Proposal Summary:

Extend the BS in Accountancy from OSU-Main to OSU-Cascades.

Degree Program Title: Accountancy
Degree Types: Bachelor of Science (BS)
CIP Number: 520301
SIS Major Number: 641
CPS Tracking Number: 85404
College Code: 02
Program Type: Undergraduate
Academic Home: Joint --College of Business OSU-Corvallis and OSU-Cascades
Option: None
Undergraduate Minor: None
Course Designator: ACTG (New)
New Courses: ACTG 317(4); ACTG 318 (4); ACTG 319 (4); ACTG 321 (4); ACTG 325 (4); ACTG 378 (4); ACTG 427 (4); ACTG 4XX (4)
Delivery Mode and Location: OSU-Cascades; Bend, Oregon
Pre-Professional / Professional Model: Yes
Enrollment Limitations: None
Unique to OSU-Cascades: No
Unique to OUS: No
Accreditation: Association to Advance Collegiate Schools of Business (AACSB)
Contacts: Jim Coakley and Roger Graham, OSU-Main; and Marla Hacker, OSU-Cascades
Proposed Effective Term: Fall Term 2013

Assessment

The College of Business leads the Accountancy program assessment process and the proposed program at OSU-Cascades will be included in the assessment. .

OSU-Corvallis and OSU-Cascades Collaboration

The OSU-Corvallis and the OSU-Cascades campuses will work closely together, similar to the BA/BS in Business Administration program to find synergy in recruitment, advising, and admission to pro-school, etc.

The courses associated with the proposed OSU-Cascades degree program are summarized in Table 2.

Table 2. Accountancy Major Requirements and Degree Audit Sheet

  1. Baccalaureate Core Course Requirements

Courses / Credit Hours / Institution
HHS Lecture / 2 / COCC
HHS Lab or PAC / 1 / COCC
Mathematics / 4 / COCC
Perspective (Biological Science + Lab) / 4 / COCC
Perspective (Physical Science + Lab) / 4 / COCC
Perspective (Physical Science or Biological Science + Lab) / 4 / COCC
Perspective (Western Culture) / 3 / COCC
Perspective (Cultural Diversity) / 3 / COCC
Perspective (Literature and the Arts) / 3 / COCC
Perspective (Social Processes and Instructions) (ECON 201*) / 4 / COCC
Difference, Power, and Discrimination / 3 / COCC
Speech (COMM 111 or COMM 114) * / 3 / COCC
Synthesis (Contemporary Global Issues) / 3 / OSU-Cascades
Synthesis (Science, Technology, and Society) (CS 391)* / 3 / OSU-Cascades
Writing I, II (WR 222 or WR 323 or WR 327) * / 6 / COCC /
OSU-Cascades
Writing Intensive Course (BA 353) * / 3 / OSU-Cascades

* Courses shown are also in pre-professional or pro-school requirements.

COCC: Central Oregon Community College

Table 2. Computer Science Major Requirements and Degree Audit Sheet

  1. Pre-Professional Business Course Requirements (48)

Course / Course Title / Credit Hours / Institution
BA 101 / Business Now / 6 / COCC
BS 211 / Financial Accounting / 4 / COCC
BA 213 / Managerial Accounting / 4 / COCC
BA 233 / Legal Environment of Business / 2 / COCC
BA 260 / Introduction to Entrepreneurship / 4 / COCC or ECampus
BA 276 / Introduction to Statistical Inference / 2 / COCC
BA 302 / Business Management Processes / 4 / OSU-Cascades
COMM 111
or
COMM 114 / Public Speaking
or
Argument and Critical Discourse / 3 / COCC
ECON 201 / Introduction to Microeconomics / 4 / COCC or ECampus
ECON 202 / Introduction to Macroeconomics / 4 / COCC or ECampus
MTH 241 / Calculus for Management and Social Science / 4 / COCC or ECampus
MTH 245 / Math for Management, Life, and Social Science / 4 / COCC or ECampus
WR 222
or
WR 323
or
WR 327 / English Composition
or
English Composition
or
Technical Writing / 3 / COCC or ECampus

Table 2. Computer Science Major Requirements and Degree Audit Sheet

  1. Professional Business Program Core Courses (32)

Course / Course Title / Credit Hours / Institution
BA 333 / Legal and Ethical Business Solutions / 2 / OSU-Cascades
BA 347 / International Business / 4 / OSU-Cascades
BA 352 / Managing Individual and Team Performance / 4 / OSU-Cascades
BA 353 / Professional Development (WIC) / 4 / OSU-Cascades
BA 357 / Operations Management / 4 / OSU-Cascades or ECampus
BA 360 / Finance / 4 / OSU-Cascades or ECampus
BA 376 / Application of Quantitative Methods / 2 / OSU-Cascades
BA 390 / Marketing / 4 / OSU-Cascades or ECampus
BA 466 / Integrative Strategy Experience / 4 / OSU-Cascades

Table 2. Computer Science Major Requirements and Degree Audit Sheet

  1. Professional Accounting Courses (28)

Course / Course Title / Credit Hours / Institution
ACTG 317 / External Reporting I / 4 / OSU-Cascades
ACTG 318 / External Reporting II / 4 / OSU-Cascades
ACTG 319 / External Reporting III / 4 / OSU-Cascades
ACTG 321 / Cost Management / 4 / OSU-Cascades
ACTG 325 / Introduction to Tax / 4 / OSU-Cascades
ACTG 378 / Accounting Information Management / 4 / OSU-Cascades
ACTG 427 / Assurance and Attestation Services / 4 / OSU-Cascades
ACTG 4XX / Elective / 4 / OSU-Cascades
  1. Indicate in what ways the proposed program at the new location(s) will differ from the on campus program.

The proposed program differs only in that OSU-Cascades will be using Central Oregon Community College (COCC) courses to meet lower division requirements. Students will not have the amount of choices in courses as experienced by Corvallis students (at least initially). Currently, all lower division course work for OSU-Cascades programs is offered by COCC and/or eCampus. By 2020, the lower division will also be offered by OSU-Cascades for most programs.

  1. List any special requirements or prerequisites for admission to the program at the newlocation(s).

There are no special requirements or prerequisites outside those required at OSU - Corvallis. Similar to OSU-Corvallis, students will apply to the professional school at the end of their sophomore year to be eligible to begin upper division course work.

  1. Is there an accrediting agency or professional society that has established standards for this program? If so, is the program currently accredited? If accredited, what steps wouldbe needed to accredit the program at the proposed new location(s)?

The Association to Advance Collegiate Schools of Business (AACSB) is the accrediting agency. Along with the processes currently utilized to ensure compliance with AACSB requirements for the existing Business Administration major at OSU-Cascades, additional AACSB requirements specific to accounting accreditation will be applied to the Accountancy major. Specifically, at OSU-Cascades:

  • Full and part-time faculty teaching at OSU-Cascades are currently vetted and approved by the College of Business (COB) and this will continue for the accountancy program.
  • Annual sufficiency reporting (as defined by the AACSB) is currently completed each year by OSU-Cascades for the COB and will continue for the accountancy program.
  • Learning outcomes, developed by the COB Accountancy Program to ensure program outcomes are achieved, will be the same at OSU-Cascades.
  • Student exit surveys are currently completed on the same timetable as COB and will continue for the accountancy program.
  1. Demand
  1. List any similar programs offered at the proposed or nearby location(s).

The only similar local program is the Linfield College distance accounting program. Locally, Central Oregon Community College offers an Accounting Clerk Certificate (44 credits) and the Associate of Applied Science Business Administration Accounting specialization degree (97-99 credits).

The OUS ViewBook 2013/14, pages 11-12, lists accounting being offered at all institutions except for WOU. Only PSU, OSU, and UO have AACSB accredited accounting programs. OSU-Cascades will also have an AACSB accredited program.

  1. Provide evidence of need for the program at the new location(s).

The Occupational Information Network (O*NET) developed under the sponsorship of the US Department of Labor/Employment and Training Administration lists the accounting profession asprojected to grow much faster than average (employment increase of 29% or more) over the period 2010-2020 with 100,000 or more job openings over this same period.

Central Oregon Community College teaches the lower division accounting sequence BA 211-212-213. This is the sequence that students planning to major in business or accounting complete. Out of 84 students enrolled in BA 211 in fall 2012 (which is an average term), 24 students indicated that they would be interested in pursuing an accounting major if offered in Central Oregon.

Letters of support from COCC are included as additional uploaded information.

  1. Estimate enrollment and number of graduates over the next five years. Will any enrollment limitation be imposed? If so, how will those to be enrolled be selected?

The enrollment goal is to achieve a class size of 25 in the junior level courses by the third year of startup.

Since OSU-Cascades offers only the upper division courses, this would mean that there are 25 junior level and 25 senior level students by year four working towards their Accountancy degree. By year four, OSU-Cascades forecasts to be graduating on average 25 accountancy students each year.

No enrollment limitations will be imposed.

  1. Personnel
  1. List the names and qualifications of faculty (regular and adjunct) who will be involved in delivering the program to the proposed location(s). Will new faculty be needed?

ALL required coursework for the Accountancy major, except the specific eight upper division accounting courses, are currently offered at OSU-Cascades and Central Oregon Community College.

OSU-Cascades will hire one accounting assistant professor that will teach five courses. The assistant professor position is currently open and candidates have interviewed onsite (at both campuses).

Teaching assignments cannot be exactly known until the accounting assistant professor is hired. We anticipate that the intermediate series (ACTG 317, 318, and 319) will be taught by the new faculty member.

OSU-Cascades will hire up to three adjunct instructors that teach one course each. Each adjunct instructor is vetted by the Corvallis College of Business accountancy faculty.

One College of Business accountancy course will be taught by an OSU-Corvallis professor via live transmission, hybrid, or intensive weekend format. For the budget, OSU-Cascades assumed the intensive weekend format is the most expensive format due to travel costs.

  1. Estimate the number and type of support staff needed to provide the program at the newlocation(s).

Support staff, including advisors, are currently available to support this proposal degree program. No new staff will be required.The Enrollment Services and Student Affairs unit at OSU-Cascades will serve Accountancy students just as they do for all other programs located at OSU-Cascades. (See also, the response to 4c below.)

  1. Other Resources
  1. Describe facilities (e.g., buildings, labs, equipment) necessary to offer the program at the new location(s).

Facilities needed to offer the current program are available at OSU-Cascades or COCC. No new facilities are needed. Use of any COCC facilities for OSU-Cascades’ classes are covered under the MOU agreement between COCC and OSU-Cascades.

  1. Indicate how library needs will be met.

There was in the Library Evaluation a one-time amount of $500 to fund support materials. This amount is indicated in the Year 1 of the attached budget page.

  1. Indicate how students at the new location(s) will receive student services (e.g., academic advising, financial aid assistance, course registration, access to book/text purchases).

All OSU-Cascades students receive advising from professional advisors located in Cascades Hall. The same advising guidelines as the main campus of 300 students per professional advisor will be maintained. OSU-Cascades will hire additional advisors to maintain that guideline.

All other student services will be provided for Accountancy students just like they are for all other OSU-Cascades students.

  1. Alternative Delivery Methods/Formats
  1. Are alternative delivery methods being used (e.g., distance learning or technology-enhanced)? Please describe.

Some courses, as indicated in Table 2, will be available face-to-face or online through Extended Campus.

  1. Will this program be delivered in an alternative format (e.g., weekend, evening, on-site)? Please describe.

No. However, some courses may be offered through an intensive weekend format during the first several years following initiation of the program at OSU-Cascades.

  1. Budgetary Impact
  1. Indicate the estimated cost of the program for the first four years of its operation. (Use the Budget Outline form, accessible from the Provosts’ Council website.)

The budget forms are an uploaded document.

  1. If grant funds are required to launch the program, what does the institution propose to do with the program upon termination of the grant?

NA

  1. Will the allocation of going-level budget funds in support of the program have an adverse impact on any other institutional program, including the on-campus program? Ifso, in what ways?

No.

  1. If the program will be financed from existing resources, specifically state:
  2. What the budgetary unit will be doing as a result of the new program that is not now done, in terms of additional activities.

OSU-Cascades’ programs are enrollment driven, so fund balance or foundation resources are used for start-up costs, and then tuition and RAM revenue supports the program as it grows. OSU-Cascades will use fund balance resources until the program is self-supporting.

  1. What these new activities will cost and whether financed or staffed by shifting ofassignments within the budgetary unit or reallocation of resources within theinstitution. State which resources will be moved and how this will affect thoseprograms losing resources.

See above. There will be no movement of existing resources.

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OSU Internal Budget Outline Form

Estimated Costs and Sources of Funds for Proposed Program

Total existing resources allocated to the Proposed Program, if any. If no new resources are required, the budgetary impact should be reported as zero.

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Column A
From
Current
Budgetary Unit / Column B
Intra-College Reallocation from Other Budgetary Unit / Column C
Inter-College
Reallocation / Column D
Other University
Reallocation / Column E
From Fees,
Sales and Other Income / Column F
LINE
ITEM
TOTAL
Personnel
Faculty (Include FTE) / 125,001 / 125,001
Faculty (Fixed Term) / 27,778 / 27,778
Graduate Assistants (Include FTE)
Support Staff (Include FTE)
Fellowships/Scholarships
OPE / 54,520 / 54,520
Nonrecurring:
Personnel Subtotal / 207,299 / 207,299
Other Resources
Library/Printed / 500 / 500
Library/Electronic
Services and Supplies / 14,100 / 14,100
Equipment
Other Expenses
Other Resources Subtotal / 14,600 / 14,600
Physical Facilities
Construction
Major Renovation
Other Expenses
Physical Facilities Subtotal / 0 / 0
GRAND TOTAL / 221,899 / 221,899

OSU Internal Budget Outline Form

Estimated Costs and Sources of Funds for Proposed Program

Total existing resources allocated to the Proposed Program, if any. If no new resources are required, the budgetary impact should be reported as zero.

- 1 -

- 1 -

Column A
From
Current
Budgetary Unit / Column B
Intra-College Reallocation from Other Budgetary Unit / Column C
Inter-College
Reallocation / Column D
Other University
Reallocation / Column E
From Fees,
Sales and Other Income / Column F
LINE
ITEM
TOTAL
Personnel
Faculty (Include FTE) / 127,501 / 127,501
Faculty (Fixed-Term) / 46,333 / 46,333
Graduate Assistants (Include FTE)
Support Staff (Include FTE)
Fellowships/Scholarships
OPE / 56,854 / 56,854
Nonrecurring:
Personnel Subtotal / 230,688 / 230,688
Other Resources
Library/Printed
Library/Electronic
Services and Supplies / 9,192 / 9,192
Equipment
Other Expenses
Other Resources Subtotal / 9,192 / 9,192
Physical Facilities
Construction
Major Renovation
Other Expenses
Physical Facilities Subtotal / 0 / 0
GRAND TOTAL / 239,880 / 239,880

OSU Internal Budget Outline Form

Estimated Costs and Sources of Funds for Proposed Program

Total existing resources allocated to the Proposed Program, if any. If no new resources are required, the budgetary impact should be reported as zero.

- 1 -

Column A
From
Current
Budgetary Unit / Column B
Intra-College Reallocation from Other Budgetary Unit / Column C
Inter-College
Reallocation / Column D
Other University
Reallocation / Column E
From Fees,
Sales and Other Income / Column F
LINE
ITEM
TOTAL
Personnel
Faculty (Include FTE) / 130,051 / 130,051
Faculty (Fixed Term) / 47,900 / 47,900
Graduate Assistants (Include FTE)
Support Staff (Include FTE)
Fellowships/Scholarships
OPE / 57,659 / 57,659
Nonrecurring:
Personnel Subtotal / 235,610 / 235,610
Other Resources
Library/Printed
Library/Electronic
Services and Supplies / 9,457 / 9,457
Equipment
Other Expenses
Other Resources Subtotal / 9,457 / 9,457
Physical Facilities
Construction
Major Renovation
Other Expenses
Physical Facilities Subtotal / 0 / 0
GRAND TOTAL / 245,067 / 245,067

OSU Internal Budget Outline Form

Estimated Costs and Sources of Funds for Proposed Program

Total existing resources allocated to the Proposed Program, if any. If no new resources are required, the budgetary impact should be reported as zero.

- 1 -

Column A
From
Current
Budgetary Unit / Column B
Intra-College Reallocation from Other Budgetary Unit / Column C
Inter-College
Reallocation / Column D
Other University
Reallocation / Column E
From Fees,
Sales and Other Income / Column F
LINE
ITEM
TOTAL
Personnel
Faculty (Include FTE) / 132,652 / 132,652
Faculty (Fixed Term) / 18,000 / 18,000
Graduate Assistants (Include FTE)
Support Staff (Include FTE)
Fellowships/Scholarships
OPE / 56,114 / 56,114
Nonrecurring:
Personnel Subtotal / 206,766 / 206,766
Other Resources
Library/Printed
Library/Electronic
Services and Supplies / 9,730 / 9,730
Equipment
Other Expenses
Other Resources Subtotal / 9,730 / 9,730
Physical Facilities
Construction
Major Renovation
Other Expenses
Physical Facilities Subtotal / 0 / 0
GRAND TOTAL / 216,496 / 216,496

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