Annual Assessment Report Form for Student Learning Outcomes Assessment s1

University of Nevada Las Vegas

Department of Accounting

College of Business

Accounting M.S.

Fall 2008 Assessment Report University of Nevada Las Vegas – Fall 2008 Assessment Report

Table of Contents

A. Overall program assessment 1. Graduating student surveys………………………………………………. 4 2. CPA exam performance…………………………………………………... 18 3. Student Accounting Advisory Council discussions………………………. 19 4. Student Accounting Advisory Council survey…………………………… 20

B. Overall assessment of the instructors and classes

1. Goals and expectations evaluations………………………………………. 21 2. Grade Distributions……………………………………………………….. 22

C. Assessment of individual student performance 23 (Course-embedded measures)…………………………………………………...

D. Appendices 1. Appendix A (Graduating Graduate Survey)……………………………… 29 2. Appendix B (Goals and Expectations Worksheet)………………………... 33 3. Appendix C (Accounting Students Advisory Committee Survey)………... 35

2 Date Received

Fall 2008 Semester Assessment Report Form March 31st, 2009

Directions: Please complete a form for each of the programs within your department. This form was designed to provide a format for assessment reporting and should not be used to limit the amount of information provided. Each box that is attached to each of the sections is designed to adjust to varying lengths. If you have any questions, please contact Dr. Bea Babbitt at x51506 or via email at: [email protected]. ***Please submit the report electronically to [email protected]

1. Program Information: Program Accounting M.S. Department Department of Accounting College College of Business Program Assessment Paulette Tandy, Department Chair Coordinator Kimberly Charron, Graduate Coordinator Semester Data Fall 2008 Collected Report Submitted by Paulette Tandy Phone/email 5-3226/[email protected] Date Submitted April 2, 2009

2. According to the Assessment Plan for this program, what were the planned assessments to be conducted during the Spring 2008 semester? You may want to copy and paste from this program’s assessment plan.

Ongoing assessment is a fundamental part of the Department’s AACSB accreditation process and is considered a critical step in the achievement of our educational mission and goals. In accordance with our Assessment Plan, a variety of assessment tools will be used to evaluate the continuous improvement efforts of the Department. Our assessment activities include: A. Overall program assessment 1. Graduating student surveys 2. CPA exam performance 3. Accounting Advisory Council discussions 4. Student Advisory Council survey B. Overall assessment of instructors and classes 1. Goals and expectations evaluations 2. Grade distributions C. Assessment of individual student performance (course-embedded measures)

3 A. Overall Program Assessment

1. Graduating students are asked to complete an exit survey during their last semester. As part of the survey, students are asked to evaluate how well our courses prepared them with respect to each educational objective. The survey results are summarized and compared with prior year results to determine how well we are achieving the objectives and to identify areas needing improvement. A copy of the survey is attached as Appendix A.

While graduating students have been completing this survey since 1998, the M.S. in Accounting students were not separated from the B.S.B.A. students until December 2003. The results from that survey were tabulated for graduate students only and the results are presented below:

Graduation No. of No. of Response Date Surveys Graduates Rate Dec-03 3 5 60.0% May-04 4 8 50.0% Aug-04 0 3 0.0% Dec-04 1 10 10.0% May-05 3 9 33.3% Aug-05 0 7 0.0% Dec-05 5 16 31.3% May-06 10 10 100.0% Aug-06 2 2 100.0% Dec-06 11 11 100.0% May-07 15 17 88.2% Aug-07 3 6 50.0% Dec-07 18 18 100.0% May-08 14 18 77.8% Aug-08 4 10 40% Dec-08 21 27 78%

Beginning Spring 2006, Dr. Charron has prepared a list of graduating students, checked off the surveys that are received, and attempted to get surveys from those who had not yet responded. This process appears to be effective and response rates are acceptable.

4 I plan to take the CPA Exam. Yes ______No ______

Average 2003 100% 2004 40% 2005 88% 2006 87% 2007 86% 2008 90%

Conclusions: Graduate students appear to understand the importance of sitting for the CPA exam. The fact that 90% of our MS students plan to take the CPA exam is evidence of the successful efforts of the faculty regarding emphasis of the exam’s importance.

5 Please rate your preparation in the following areas:

Ability to apply critical thinking (4=Excellent, 3=Good, 2=Fair, 1=Poor)

Average 2003 3.67 2004 3.50 2005 3.70 2006 3.49 2007 3.44 2008 3.59

Conclusions: No significant changes noted.

6 Written communication skills (4=Excellent, 3=Good, 2=Fair, 1=Poor)

Average 2003 3.00 2004 2.75 2005 3.34 2006 3.20 2007 3.21 2008 3.41

7 Oral communication skills (4=Excellent, 3=Good, 2=Fair, 1=Poor)

Average 2003 3.67 2004 3.75 2005 3.19 2006 3.58 2007 3.23 2008 3.10

Conclusions: Graduate students’ perception of their oral communication skills has dropped in 2007 and 2008. This issue was discussed at the Assessment Faculty Meeting on November 20, 2008. The decrease appears to be related to the increasing sizes of our graduate classes. As the class sizes have increased, instructors have found it increasing difficult to assign oral presentations. The instructors present at the Assessment Faculty Meeting agreed to consider group oral projects.

8 Understanding of international aspects of business (4=Excellent, 3=Good, 2=Fair, 1=Poor)

Average 2003 2.67 2004 3.00 2005 2.69 2006 2.90 2007 2.62 2008 2.69

Conclusions:

In Spring 2008, the financial accounting faculty met to discuss the incorporation of international accounting standards into the financial accounting curriculum. This discussion was prompted by: 1. The consistently low scores on the Graduating Student Survey for the following question: “Please rate your preparation in…understanding of international aspects of business.” The scores for this question have averaged 2.7 out of 4.0 for the past ten years. These scores represent the lowest of any dimensions included in the survey. 2. Sessions at the 2008 AAA APLG seminar which emphasized the importance of the International Financial Reporting Standards (IFRS).

As a group, we agreed that IFRS should be incorporated into all of the financial accounting courses. We agreed to use “The Globalization of Accounting Standards” (a supplement published by McGraw-Hill) to determine the areas affected by differences between IFRS and U.S. GAAP. Each instructor will research the affected areas and add additional course coverage as necessary. These changes were implemented immediately and should show effect in future years.

9 Application of business and accounting ethics (4=Excellent, 3=Good, 2=Fair, 1=Poor)

Average 2003 3.67 2004 3.75 2005 3.25 2006 3.58 2007 3.53 2008 3.67

10 Interpersonal skills (4=Excellent, 3=Good, 2=Fair, 1=Poor)

Average 2003 3.67 2004 3.50 2005 3.50 2006 3.44 2007 3.28 2008 3.59

Conclusions: Although not a large decrease, even the small decrease in the student’s perception of their preparation in these skills is disturbing. In the Assessment Faculty Meeting on October 16, 2007, we discussed the need to integrate professional skills into the program. This trend appears to have been reversed during 2008.

11 Teamwork skills (4=Excellent, 3=Good, 2=Fair, 1=Poor)

Average 2003 3.67 2004 3.50 2005 3.31 2006 3.44 2007 3.30 2008 3.46

12 Knowledge of accounting related technology (4=Excellent, 3=Good, 2=Fair, 1=Poor)

Average 2003 3.00 2004 3.50 2005 3.50 2006 3.15 2007 3.08 2008 3.35

Conclusions: The relatively low rating of this knowledge is a cause for concern. In the Assessment Faculty Meeting on October 16, 2007, we discussed these ratings. There was some discussion that the general nature of the question might confuse respondents. The Spring 2008 survey added the descriptive (“e.g. databases, accounting software, FARS, internet resources”), which appears to have increased the rating for this item.

13 Please rate your satisfaction with the accounting program at UNLV:

Accounting courses (4=Very Satisfied, 3=Fairly Satisfied, 2=Slightly Satisfied, 1=Not Satisfied)

Average 2003 3.67 2004 3.75 2005 3.81 2006 3.66 2007 3.54 2008 3.62

14 Faculty teaching accounting courses (4=Very Satisfied, 3=Fairly Satisfied, 2=Slightly Satisfied, 1=Not Satisfied)

Average 2003 4.00 2004 3.25 2005 3.84 2006 3.65 2007 3.50 2008 3.64

15 Required business courses outside of accounting (4=Very Satisfied, 3=Fairly Satisfied, 2=Slightly Satisfied, 1=Not Satisfied)

Average 2003 3.00 2004 3.00 2005 2.63 2006 3.28 2007 3.36 2008 3.15

Conclusions: The satisfaction with business courses outside of accounting has dropped. The College of Business is currently undergoing a dramatic curriculum revision of core classes. Although these students were graduating with an MS degree, many of them were UNLV undergraduates and are probably reflecting their experience with the business core. This question should probably be deleted for the graduate student surveys.

16 Faculty teaching business courses outside of accounting (4=Very Satisfied, 3=Fairly Satisfied, 2=Slightly Satisfied, 1=Not Satisfied)

Average 2003 3.33 2004 3.25 2005 3.34 2006 3.32 2007 3.29 2008 3.24

17 2. We monitor the performance of our graduates on the CPA Exam.

The following results were obtained concerning the 2006 performance of UNLV graduates on the CPA exam:

Candidates With Advanced Degree

UNLV National Average 2004 2005 2006 2007 2004 2005 2006 2007 Number of Candidates 8 20 19 21 % Passing Financial Accounting & Reporting 12.5% 58.3% 50.0% 71.4% 23.3% 49.3% 50.8% 53.6%

% Passing Auditing & 25.0% 61.5% 64.3% 42.9% 26.4% 50.2% 50.8% 56.8% Attestation % Passing Regulation 12.5% 60.0% 60.0% 47.6% 22.2% 45.8% 48.0% 53.12% % Passing Business Environment & Concepts 25.0% 61.5% 55.6% 44% 29.2% 54.7% 54.0% 55.7%

% Passing All Parts 0.0% 40.0% 31.6% 33.33% 8.1% 35.3% 35.6% 36.11% % Passing No Parts 50.0% 30.0% 26.3% 33.33% 47.7% 32.5% 31.4% 32.33% % Passing Some Parts 50.0% 30.0% 42.1% 33.33% 44.2% 32.2% 33.0% 31.56%

In our Assessment Faculty meeting on 3/22/06, the 2004 data caused the greatest amount of concern and conversation. See the Spring 2006 assessment report for actions taken to address these concern, including curriculum modifications.

The 2005 data (received in late 2006) showed considerable improvement over the 2004 results. The 2006 data (received in late 2007) again showed overall improvement. In 2006, pass rates were above the national averages for most parts.

The 2007 data shows a significant decrease in the test scores of students who have completed their graduate degree. This decrease will be discussed at the Assessment faculty meeting on April 21, 2009.

18 3. The Department discusses curriculum and specific course changes with our Advisory Council to ensure that we are meeting the changing needs of our accounting environment. We also ask them how they, as recruiters of our graduates, view the preparation of our graduates for the demands of the profession and ask them to identify any areas that are becoming increasingly important.

At the November 1, 2007 Advisory Council meeting, we instigated a discussion of the accounting curriculum (at both the undergraduate and MS levels). Recommendations from members of the Advisory Council included:  More emphasis on income tax return preparation  More emphasis on alternative minimum tax  More emphasis on accounting research and resulting memorandums  More emphasis on writing skills These issues were discussed with appropriate faculty members.

19 4. We have instituted a Student Advisory Council. This group has been asked to provide us with information, from a student perspective, regarding the Department’s success in meeting our educational objectives.

The Student Advisory Council (ASAC) held its first organizational meeting in December 2005. The mission statement of the ASAC is:

The purpose of the Council will be to represent accounting students by serving as a liaison between the accounting student population and the Department of Accounting (the Department) concerning all aspects of the development and operation of the Department, including, but not limited to:

 Curriculum  Scheduling  Course content  Faculty and staff availability  Programs and student organizations  Success in preparing students for careers in accounting fields

The Council will also provide assistance and / or advising to accounting students concerning but not limited to:

 Class Scheduling  Programs and student organizations  Preparing for a future in the accounting field

In Fall 2006, the ASAC developed a web site (http://clubs.unlv.edu/asac/ ) and posted an electronic survey for accounting students. These survey results were discussed at the Spring 2007 Assessment Faculty meeting. Although we felt that the survey gave us some basic information, the format of the questions did not provide detailed information regarding needed changes. On September 25, 2007, a faculty committee (consisting of Suzanne Sevalstad, Paulette Tandy, Tom McCaslin and Jim France) met with the ASAC President to discuss wording and questions to include on the Spring 2008 survey. The survey was administered in February 2008 and results are displayed in Appendix C. No new survey was administered in Fall 2008.

20 B. Overall Assessment of Instructors and Classes

1. As described above, the Department has identified the specific knowledge and skill requirements required by our profession. To ensure that this knowledge/skill set is being addressed by individual instructors, the educational goals have been incorporated into the annual evaluation process. At the beginning of each year, each faculty member must describe their plans to achieve each of the educational objectives in a Goals and Expectations Worksheet (see Appendix B for the teaching section of this worksheet). After the conclusion of each year, each faculty member must provide evidence of the achievement of these objectives, and the faculty peer evaluation team specifically evaluates the faculty on their achievement.

The teaching section of this worksheet has been provided in Appendix B. These worksheets were submitted during the beginning of the Spring semester, 2008, and each faculty had the opportunity to discuss their plans with the Department Chair.

21 2. Each year we review the grade distributions of our courses in comparison with the College grade distributions and with the other accounting courses at the same level. This information is used to ensure that our grade distributions are reflective of a high quality educational program and to ensure that our quality standards are being implemented consistently across the Department.

For Spring 2008, the grade distribution information was as follows:

Available in department

Conclusions:

Available in department

22 C. Assessment of Individual Student Performance

In addition to our overall assessments, the Department assesses individual student performance to improve our students’ development of the Department learning objectives. Each semester, we gather assessment information and use the results to improve the quality of our educational methods.  As a faculty, we determined the learning objectives for the undergraduate program and the class(es) that will address each objective.  Then we determined how we will assess whether students have demonstrated that knowledge or skill. The performance criteria that were identified are classified as: A = Audit project C = Computer project E = Exam questions F = Feedback in class R = Research project S = Case study T = Tax return project W = Writing assignment X = Excel project  At the end of each semester, each professor rated students’ performance to evaluate students' competencies based on these performance criteria.  The assessment findings will be compiled and used to re-evaluate the educational methods being utilized in each class.

The data on individual classes was collected and is maintained in the Department of Accounting office. (Information is not included here, since it includes specific questions from exams and instructors were concerned about maintaining the integrity of those questions.) A summary is presented below:

Corrective actions considered necessary by individual instructors are highlighted in the tables.

23 ACC 701

Need to Learning Need to Was student modify Learning Method of objective modify performance curriculum or Objectives Measurement considered assessment Acceptable? learning appropriate? activity? activities? Exam Questions, Ability to identify and apply Tax Return Yes Yes No No key tax issues Project, Research Project Tax Return Ability to prepare tax returns Yes Yes No No Project

Understanding of need to stay Exam Questions Yes Yes No No aware of tax changes

Ability to think critically Exam Questions Yes Yes No No

Analytical/decision-making Exam Questions Yes Yes No No skills Written communication/Analytical Research Project Yes Yes No No skills

Oral communications skills Class Feedback Yes Yes No No

Interpersonal and teamwork Tax Return Yes Yes No No skills Project Research Project Use of technology appropriate & Tax Return Yes Yes No No to accounting Project Understanding ethical Class Feedback Yes Yes No No problems facing accountants

Development of research Research Project Yes Yes No No skills

24 ACC 702

Need to Learning Need to Was student modify Learning Method of objective modify performance curriculum Objectives Measurement considered assessment Acceptable? or learning appropriate? activity? activities? Knowledge of relationships between U.S. GAAP and Writing Yes Yes No Yes international assignment accounting principles

Understanding of and compilation of Various in- financial class Yes Yes No No statements exercises

Understanding of financial Exam accounting Yes Yes No Yes Questions standard setting process Various Development of research Yes Yes No No research skills assignments Writing assignments, Written research communication Yes Yes No No assignment & skills exam questions Understanding of Not directly ethical issues Yes No No No measured facing accountants Analytical Exam /decision making Yes Yes No No Questions skills ACC 725

Learning Need to Was student objective Need to modify Learning Method of performance considered modify curriculum Objectives Measurement Acceptable? appropriate? assessment or activity? learning activities? Ability to prepare Exam Yes Yes No No consolidated questions financial and research statements project Understanding of Exam Yes Yes No No consolidated questions financial statements and equity accounting for subsidiaries, foreign operations, SPEs and other holdings Develop Research Research Yes Yes No No Skills project Analytical/Decision- Research Yes Yes No No making skills project Written Research Yes Yes No No communication project skills

26 ACC 740

Need to Learning Need to Was student modify Learning Method of objective modify performance curriculum Objectives Measurement considered assessment Acceptable? or learning appropriate? activity? activities? Familiarity with Yes No Internal Revenue Lecture Yes No Code Ability to evaluate No tax court cases and Case Yes Yes No revenue rulings Ability to think Exam Yes Yes No No critically Written No communication Exam Yes Yes No skills Oral communications Oral projects Yes Yes No No skills Understanding of ethical issues facing Lecture Yes Yes No No accountants Evaluating Development of results of other Yes Yes No No research skills objectives

27 1. Results, conclusions, and discoveries. What are the results of the planned assessments listed above? What conclusions or discoveries were made from these results? Describe below or attach to the form.

Results, conclusions, and discoveries

The results of these assessments will be discussed at the Assessment Faculty Meeting on April 21, 2009. The conclusions from those discussions will be noted in the sections above.

2. Use of Results. What program changes are indicated? How will they be implemented? If none, describe why changes were not needed.

The results of these assessments will be discussed at the Assessment Faculty Meeting on April 21, 2009. The conclusions from those discussions will be noted in the sections above.

3. Dissemination of results, conclusions, and discoveries. How and with whom were the results shared?

The results of this assessment report will be discussed at the next Accounting Advisory Council meeting.

28 APPENDIX A

GRADUATING SENIOR SURVEY

29 TO BE COMPLETED BY GRADUATING MSA STUDENTS

CONFIDENTIAL INFORMATION

PART 1: FUTURE EMPLOYMENT AND/OR EDUCATION PLANS

1. I will be working full-time after graduation and am not currently seeking employment. Yes ______No ______a. If yes to #1, check the space to which applies best: I will be continuing with my current employer ______I will be beginning new full-time employment ______b. If yes to #1, please answer the following: Company of Employment: ______Position/Title: ______Beginning Salary: ______

2. I am currently seeking full-time employment. Yes ______No ______a. List type of position seeking: ______

PART 2: CERTIFICATION PLAN

3. I plan to take the CPA Exam. Yes ______No ______a. If yes, when do you plan to sit for the exam? ______

4. I plan to pursue other certifications (e.g) CMA, CIA, CFP, CFA)? Yes (list certifications) ______No ______

PART 3: ASSESSMENT OF PREPARATION

30 Please rate your preparation in the following areas: Excellent Good Fair Poor Ability to apply critical thinking Written communication skills Oral communication skills Understanding of international aspects of business Application of business and accounting ethics Interpersonal skills Teamwork skills Knowledge of accounting related technology

PART 4: SATISFACTION WITH ACCOUNTING PROGRAM

Please rate your satisfaction with the accounting program at UNLV:

Very Fairly Slightly Not Satisfied Satisfied Satisfied Satisfied Accounting courses

Faculty teaching accounting courses

Required business courses outside of accounting Faculty teaching business courses outside of accounting

31 TO BE COMPLETED BY GRADUATING MSA STUDENTS

PLEASE PRINT:

NAME: ______

ADDRESS: ______

CITY: ______STATE: ______ZIP: ______

PHONE: ______

EMAIL: ______

EMPLOYMENT (after graduation):

EMPLOYER ______

TITLE OR POSITION ______

ADDRESS: ______

CITY: ______STATE: ______ZIP: ______

PHONE: ______

32 APPENDIX B

GOALS AND EXPECTATIONS WORKSHEET (TEACHING SECTION)

33 GOALS AND EXPECTATIONS WORKSHEET TENURED/NON-TENURE TRACK FACULTY

ACADEMIC YEAR: 2008

TEACHING

1. Minimum expectations:  Holding class and office hours.  Being prepared for class, covering course material that is current, and developing an educational environment that meets the objectives of the course.  Being accessible to students through office hours, telephone, voice mail and email.

2. After each of the Department’s educational mission and goals below, describe your goals to introduce activities that achieve those goals and enhance the educational environment.

a. Develop students’ abilities to think critically by using case studies in classes, and essay questions and problems on exams.

b. Provide students an opportunity to develop written and oral communication skills in an accounting context.

c. Foster an understanding of the international aspects of accounting.

d. Integrate coverage of ethics in the classroom.

e. Provide students with the opportunity to develop interpersonal skills by incorporating team work in the class.

f. Incorporating accounting related technology into the course.

3. Describe any new course development or other redesign of courses planned (not described above).

4. Describe any plans to serve as student advisor/mentor or provide independent student courses.

5. Describe any faculty development seminars/conferences on teaching that you plan to attend.

34 APPENDIX C

ACCOUNTING STUDENTS ADVISORY COMMITTEE:

GENERAL SURVEY REPORT

SPRING 2008

35 DEMOGRAPHICS

Four hundred and six Accounting Students Advisory Committee general surveys were completed by students in the spring 2008 semester. ASAC members and graduate assistants from the Department of Accounting administered the surveys in each section of every accounting class above the 200 level (except for the online, internship, and professional paper courses). Students were instructed to complete the survey only if they had not already completed one in another accounting class. The mix of students who were surveyed is as follows:

Num ber of Students Surveyed Number of Students Surveyed (by Major): (by Class Standing):

Students No. of Department Class Standing Surveyed Students Accounting 373 Sophomore 18 Business 2 Junior 71 English 1 Senior 195 Finance 5 Graduate Student 91 Finance/Accounting 4 Non-Admitted Grad. Student 28 Hotel Management 3 No answer provided 3 IBS 1 Total 406 Management 1 Management/Accounting 3 Marketing 1 Non-Degree 1 Public Admin 1 SR 1 University Studies 1 No answer provided 8 Total 406

36 ENROLLMENT STATISTICS

Students listed all the accounting courses they were currently enrolled in during the semester. Of the students that completed the surveys, the highest concentration can be found in the 400 and 401 courses. For students surveyed, the data below shows the totals by course.

Total enrollment surveyed (all students in all classes):

Accounting No. of Accounting No. of Course Students Course Students 201 2 702 16 202 1 703 8 400/600 85 705 6 401/601 89 706 32 402/602 57 709 28 405/605 63 715 10 406/606 16 745 9 407/607 2 760 1 409/609 71 791 1 410/610 66 420/620 25 450/650 22 470/670 54 497/697 1

An average 1.64 classes per student is calculated by adding the total number of courses listed above divided by the number of students who completed surveys: (an aggregate of 665 course enrollments / 406 students surveyed) EMPLOYMENT

Total Hours Number of Percentage Worked/Week Students of Students Zero 51 14% Up to 10 12 3% 10+ to 20 61 17% 20+ to 30 60 17% 30+ to 40 121 34% 40+ to 50 37 10% 50+ 19 5%

 15% work greater than 40 hours per week  49% work more than 30 hours per week  45 students provided no answer or an unquantifiable answer such as “sometimes”

Employment (Graduate vs. Undergraduate):

Hours worked Graduate Undergraduate Zero 22% 13% Up to 10 3% 4% Up to 20 11% 20% 20+ to 30 4% 21% 30+ to 40 35% 32% 40+ to 50 11% 8% 50+ 14% 2%

Hours Worked by Graduate Students Versus Undergraduates

2% 50+ 14% 8% 40+ to 50 11% k

e 32% e 30+ to 40 35% W

r % of Undergraduate Students e 20+ to 30 21%

P 4% % of Graduate Students s r

u Up to 20 20%

o 11% H 4% Up to 10 3% 13% Zero 22%

0% 10% 20% 30% 40% Percentages of Students

38 COURSE SCHEDULING

Time Days Percentage 5:30-6:45 pm MW 10% 5:30-6:45 pm TR 9% 7:00-8:15 pm MW 9% 10:00-11:15 am MW 9% 11:30-12:45 pm MW 8% 10:00-11:15 am TR 7% 7:00-8:15 pm TR 7% 11:30-12:45 pm TR 6% 4:00-5:15 pm MW 5% 1:00-2:15 pm MW 5%

Students ranked their five preferred time for attending class. A very large number of students did not complete this section according to the instructions. Many just put and X next to the times they liked. Others ranked their top five for Monday & Wednesday classes and their top five for Tuesday and Thursday. Given the wide range of interpretations this question was subject to, it should probably be revised and/or clarified before the survey is given again next year. We did record the data that followed the instructions. And we also used our best judgment to record the data where students ranked classes, but not according to the instructions. Because some of the data had to be interpreted, its reliability has to be questioned. All selections that received 5% of the total votes are listed below.

Frequency of class meetings

Do you prefer classes to meet ___Once a Week ___Twice a Week

Question 2: Class Frequency

Once a Week Twice a Week Did Not Answer

ASSISTANCE FROM DEPARTMENT STAFF (BEH 415)

39 Have you sought assistance before from the staff in the Accounting Department Office?

Question 3: Accounting Dept Office

25.4% No

Yes, the experience was negative 3.2% Yes, the experience was positive Did Not Answer 71.2%

Student comments regarding a negative experience with department staff are displayed below without any editing or corrections.

1. Admin Assistant & Prof. also - No positive attitude. Like it is a burden for them to answer student questions. 2. The schedule offered wasn't flexible. 3. The person who was working was not nice at all. She wasn't willing to answer any questions, and seems like she had a bad day or just doesn't like her job at all. 4. They aren't organized and make the students run all over campus to fill out forms and get signatures. Not efficient or convenient. 5. Unable to answer my questions or provide where to get the info I needed. 6. I drove here to get help and was told to go home and e-mail someone. I guess I should have called first. 7. They don't care and they don't help you with the exception of Charron - she cares about the students. 8. They were not kind. I did not get the enough information. 9. I didn't get the answer that I was looking for. 10. Provided tutoring in BEH 415? 11. most of my accounting professors are in their offices and willing to help me when I have questions on the material 12. they are not interested. Act put out 13. Dr. Tandy is great 14. the two women have been constantly rude when I come in with questions

40 WEBSITE USAGE

Have you used the accounting website http://business.unlv.edu/accounting?

Question 4: Accounting Department Website

No 46% Yes 53% Did Not Answer

Of the 187 students that had used the website, recommendations for additional useful information to be posted on the website are shown below without editing or corrections. (It should be noted that some of the responses seem to have been due to a misinterpretation of the question. Some students may have provided comments regarding why they actually visited the website, not what they deemed missing from the website. This question should be worded differently in future surveys so as to avoid confusion.)

1. More scholarship opportunities and links 2. Graduate school information 3. Better access to Major Worksheets for different catalogs. You have the one for the new catalogue really accessible, but I always struggle to find mine catalogue 04-06. 4. Graduate school, GMAT availability 5. MA Degree 6. Don’t know website that well. 7. Not sure. 8. Putting out which classes will be offered during the summer semester before spring registration/putting out which classes will be offered during the fall before summer registration 9. Future offerings of classes ahead of time. 10. Direct link to MAJOR FORMS (required classes for ACC degree) for different enrollment years. 11. Links that did not take you on a long and grueling circle.

41 12. Class schedule ached of time or at least what classes will be offered 13. Curriculum & prerequisite for classes 14. graduate program info 15. information about acc related events 16. Elective courses 17. Background of professors, info about major requirements 18. Been a while since I've been other website, not sure what could be added. 19. More organization within website. 20. Major requirements 21. It's useful. 22. Graduate procedures. 23. Do not know. 24. News. 25. Easier navigation. 26. To get information on upcoming events. 27. The graduate school information. 28. Internship. 29. Links to specific classes and information pertaining to UNLV accounting classes. 30. There website could be friendly. I find it annoying going back and forth trying to find information. This is with the whole business website. 31. Example schedule, BAP, Events, Staff office hours 32. not sure 33. for what? it's not even explained what its for 34. a link to sign up for appointment to see advisor 35. more accounting career scholarships 36. just at the beginning of the semester 37. graduation applications, class requirements 38. job opportunities 39. teachers review from students 40. accounting electives for masters program 41. accounting positions, opportunities, career options 42. ?? I think it was about an employers night 43. curriculum

42 INTERNSHIP PROGRAM AWARENESS Do you know that the UNLV Department of Accounting has an internship program?

Question 5: Internship Program

No Yes Blank

KNOWLEDGE OF MSA PROGRAM

How much information have you received about UNLV’s Masters of Accounting program?

Masters Program

140 126 121 120

t 100 n e

d 80 u t S

55 f 60 o

0 A Lot Some Very Little None Did Not Answer 13% 30% 31% 23% 2% Information Received

 43% of students know at least something about the MSA program  54 % know very little to nothing about the MSA program

43 EXPOSURE TO PROFESSION AND CAREER ALTERNATIVES

While at UNLV, do you feel that you have received sufficient exposure to the accounting profession and potential career alternatives?

Sufficient Exposure to Accounting Profession

Yes No Did Not Answer

Of the 74 students that felt they had not received adequate exposure, 44 of them provided the feedback displayed below without editing or corrections.

1. More presentations and hands on experience. 2. Somewhat. 3. Seminars; presentations of the real world accounting. 4. Talking to professionals, seeing different types of work needed. Working with program used in the real world. I need advising on a personal level to evaluate and prepare for a career. 5. More introductions and offerings. 6. I don't know very much about the career field because I changed majors and don't know if accounting suits me 7. I have mixed feelings about this. 8. Most of the job fair are during the morning 9. It would be nice to know more about gaming and government and non-profit 10. More information regarding accounting jobs that are not public accounting or gaming (i.e. county/state, private companies) 11. People always say book work is so different from real life, on the job experience. I would like to know what to expect & be exposed to real life work experience. 12. Other professions in the accounting field besides tax & CPA's 13. Finance Directors, VPs of Finance, Certified Fraud Examiners, VPs of IT 14. Not applicable. Already had a career when I started UNLV.

44 15. The first thing I was asked during an interview at Station Casinos was if I had any experience with JD Edwards and I didn't know what it was. 16. Being employed by a Big 4 accounting firm has reduced my interest into looking for career opportunities. 17. Kind of. 18. Better organization of accounting classes would make it a more meaningful experience. 19. Job opportunity. 20. We are pushed to Join Beta Alpha Psi to meet employers. Make it known you can still get employment without it. 21. Other info other than the Big 4. 22. Internships and graduate school. 23. Yes, but unfortunately none for my major-finance. 24. I already am exposed on a daily basis to in depth accounting. 25. Any information I can't recall any discussion on potential career opportunities for ACC majors outside of 301 (new 400). 26. Info about the ms. Job opportunities, more info on tax (all we hear is audit) 27. I only learned about it in ACC 400 out of all the accounting classes don't talk about the profession. 28. Integrate more real world opportunities into the curriculum Dr. McCaslin did a good job doing this in ACC 400. I also like to see more student involvement with accounting firms. 29. We need more campus recruitment events throughout the year. 30. Accounting classes are centered on the CPA exam; I would find more info about accounting for financial institutions useful. 31. lower gpa requirement for internship 3.0 32. the employers that show up in BEH are here only to pas out pens and highlighters 33. only through beta alpha psi 34. have received some, but could receive more; cpa exams prep course; internships 35. about graduation requirements 36. only through beta Alpha Psi 37. More guidance for career path. Not just options, reason why. 38. what careers accounting grads have taken, OJT, more internships 39. what different jobs are available and what we are able to do 40. Beta Alpha Psi 41. because of beta alpha psi 42. more tax, more prep for beginning in the work field, overall a positive experience; 409 was lame 43. all my classes push public accounting, no alternatives 44. YES - Because of Beta Alpha Psi

45 PAGEOUT REGISTRATION Are you registered on the Accounting email list at unlv.pageout.net?

Students Registered on Pageout

Yes No Did Not Answer

Of the 29 students who were not registered on Pageout, 22 of them left the following comments (displayed without any editing or corrections).

1. It's a hassle having to do it each semester. They should just keep me on the list. 2. Didn't know about it. 3. I don't know anything about it. 4. Don't know what it is. 5. I think I am 6. Not this semester, did not renew, not required for my classes 7. Don't need mail I will never read 8. Never heard of it. 9. I don't think I am. 10. Not required by current instructor, not useful to me in the past. 11. Forget to register each semester. 12. Didn't know I should be. 13. I'm not sure! 14. Don’t want any more junk mail. 15. Never know existed. 16. I didn't know about it. 17. Don't have time to access page out. 18. very helpful 19. haven't got to it this semester 20. I didn't know I was supposed to be. 21. I didn't know I was supposed to be.

46 PREFERRED SUMMER COURSES

Non 700 Level # of Times Class # Class was % Requested Requested 402/602 82 25.39% 401/601 59 18.27% 410/610 41 12.69% 470/670 40 12.38% 409/609 34 10.53% 405/605 19 5.88% 406/606 12 3.72% 450/650 10 3.10% 407/607 7 2.17% 420/620 6 1.86% 412/612 4 1.24% 400/600 3 0.93% 700 Level 481/681 3 0.93%# of Times % Class # Class was 490/390 2 0.62% Requested 201 1 0.31%Requested Totals 323 702 100.00% 12 28.57% 701 9 21.43% 706 4 9.52% 709 4 9.52% 745 3 7.14% 715 2 4.76% 725 2 4.76% 740 2 4.76% Any 700 2 4.76% 703 1 2.38% 750 1 2.38% Total 42 100.00%

Many students left this question blank and many did not follow the instructions, listing more than two classes and/or two or more sessions. This made it very difficult to accurately record the answers. PREFERRED SUMMER SESSIONS

47 Summer Session Preferences

Session 1 Session 3 18% 23%

Session 1 Session 2 Session 3

Session 2 59%

BETA ALPHA PSI MEMBERSHIP

Are you involved in Beta Alpha Psi?

48 Beta Alpha Psi Membership

Did Not Answer 2% Yes 19%

No 79% Yes No Did Not Answer

Of the 320 students who were not involved in Beta, 214 provided feedback regarding why. The most common responses from the 214 that provided feedback:

 Lack of time (50%)  GPA too low (16%)