Teaching & Learning Center

Goals and objectives | Assessment measures | Standards | Appendix A | Appendix B

The Bachelor of Science in Business Administration curriculum combines a business major with upper-division non-business courses and/or foreign languages. In addition to taking core business courses, BSBA students choose one of six majors: general business, economics, finance, information systems, management, or marketing.

The Bachelor of Arts in Business Administration curriculum combines business fundamentals with an outside area of interest. In addition to taking core business courses, general studies majors choose an area of specialization from over 70 disciplines, including foreign language, mass communications, international studies, travel and tourism, criminology, and exercise and sports sciences.

Program goals and objectives

1. Demonstrate competency in and across business disciplines
   1. Demonstrate knowledge and understanding of elements of economics, finance, accounting, marketing, operations management, organizational behavior, business law, information technology, business statistics, and social responsibility.
   2. Demonstrate proficiency in the use of business-related software applications.
   3. Assessment Method: Stand-alone exam (ETS-B)/Course-embedded measure (QMB3250)
2. Apply appropriate problem solving and decision-making skills
   1. Specify and implement a framework for identifying a business problem and develop alternative solutions and a set of evaluation criteria.
   2. Assess the outcomes of a course of action and make appropriate adjustments.
   3. Assessment Method: Stand-alone exam (ETS-B)/Course-embedded measure (QMB3250/MAN4504)
3. Possess effective communication skills.
   1. Write business documents clearly, concisely, and analytically.
   2. Speak in groups and in public clearly, concisely, and analytically, with appropriate use of visual aids.
   3. Assessment Method: Course-embedded measure (FIN3403/GEB 3213/GEB 3218)
4. Appreciate the ethical aspects of business.
   1. Define the ethical responsibilities of business organizations and identify relevant ethical issues.
   2. Assessment Method: Stand-alone exam (ETS-B)/Course-embedded measure (MAR3023/BUL4310/MAN3025)
5. Possess a global perspective on business.
   1. Describe the key components of the business environment that vary across countries and understand how these differences present challenges and opportunities for the conduct of business.
   2. Possess awareness of cultural differences and how these differences affect business decisions.
   3. Assessment Method: Stand-alone exam (ETS-B)/Course-embedded measure (MAR3023/ GEB3373)
6. Understand the principles of groups, teams, managers and leaders.
   1. Identify characteristics and roles of groups and teams.
   2. Identify characteristics and roles of managers and leaders.
   3. Assessment Method: Course-embedded measure (MAN3025)

Assessment measures

Two types of assessment measures will be used to assess the Assurance of Learning program goals and objectives:

1. Stand-alone testing CAPSIM every term.
2. Course-embedded measures that include a writing assignment from GEB 3213, a speaking assignment from GEB 3218, selected exam or quiz questions from QMB 3250, MAN 4504, BUL 4310, MAR 3023, and MAN 3025, discussion board writings from FIN 3403, and selected exam questions and case analysis from GEB 3373.

The following information outlines the methods used for each measure.

Stand-alone testing

All students in the BSBA and BABA programs are required to take the Capsim Modular-XM as part of their final core course in business. Capsim Modular-XM™ is a flexible exam that measures student learning outcomes and streamlines reporting for accreditation. Learning outcomes measurement spans across a variety of subject areas and learning objectives, built on a modern assessment platform focused on exam integrity. Participants receive randomized data sets in their exam, creating a unique experience from user to user. These data sets are used in formulating answers to individual items. After their exam, users have access to a self-directed individual development plan builder to identify areas for improvement, as well as create the steps to achieve their stated goals.

Items

Modular-XM’s item pool is created by a panel of Subject Matter Experts across a variety of domains. These items are then peer-reviewed for accuracy. The University of Florida uses a standardized version of Modular-XM with 76 items. The items focus on the subject areas and learning objectives.

Course-embedded measures

GEB3213

The persuasive writing assignment in GEB3213 assesses students’ abilities to respond persuasively to a set context and audience, making the case for a specific goal. The students need to address the reader’s need or problem strategically, establish the desired relationship with the reader, project a professional ethos, and motivate for the desired outcome using logical, persuasive reasoning and intelligent support for all claims. In addition, the assignment should be written clearly, concisely, and coherently, and in correct and appropriate document format.

The Communications faculty will score these presentations using the GEB3213-Persuasive Memo Grading Sheet (Appendix A). They will provide the completed score sheets along with some representative samples of student work to the Teaching Excellence & Assessment office for compilation and storage.

GEB3218

The persuasive presentation assignment in GEB3218 requires students to deliver and structure an internal business presentation that persuades the audience to adopt the presenter’s proposal or recommendation. Students must determine the purposes for presenting, analyze the audience, and use appropriate and compelling information that is logically structured. They need to use well constructed PowerPoint slides and demonstrate a number of delivery skills. The assignment tests their ability to design compelling and persuasive presentations and deliver them dynamically.

The Communications faculty will score these presentations using the GEB3218-Persuasive Assessment-Rubric (Appendix B). They will provide the completed score sheets along with some representative samples of student work to the Teaching Excellence & Assessment office for compilation and storage.

QMB3250

In Fall 2010, the instructor will begin using the MyStatLab assignment and quiz manager that is offered with Pearson Learning textbooks. Several of the assignments deployed through MSL will involve multiple-version computer assignments using Excel. These assignments will be graded on three quizzes worth approximately 2% of the course grade per quiz. On each quiz there will be 5 questions related to the assignment, and the responses to these questions will form the basis for assessing Goal 1b.

There will be nine of these quizzes over the semester. On the other 6 quizzes (the ones that do not require Excel work), many of the questions will involve a choice of statistical technique and a conclusion about what action to take. If there are two such questions per quiz, there will be 10-12 over the entire semester. The responses to these questions will form the basis for assessing Goals 2a and 2b.Student scores on the quiz questions will be collected by the professor and provided to the Teaching Excellence & Assessment office. This data will be compiled for storage and review by the Undergraduate Committee faculty.

MAN4504

In MAN 4504, students learn how to appropriately identify and frame problems in Operations and Supply Chain Management, to use or create criteria for evaluating decision alternatives available for these problems, and to identify the courses of action available for solving these problems. The problems covered in the course are some of the basic problems involved in effectively designing and managing production systems and managing supply chains. Students learn to solve these problems by utilizing one or more of the qualitative and/or quantitative techniques that are regularly used by operations and supply chain managers. Finally, students are taught to evaluate and adjust as necessary the solutions found to these problems by using post-solution evaluation procedures used by operations and supply chain managers.

There are four exams in the course. Students are allowed to miss one exam. Each exam will have questions seeking to assess how well students are progressing towards achieving the Assurance of Learning goals mapped to this course. On each of the four exams there will be a minimum of eight questions that will be collected for Assurance of Learning purposes.

The professor will map the questions to either Goal 2a or Goal 2b, and provide exams along with the map to the Teaching Excellence & Assessment office. Exam data will then be compiled for storage and review by the Undergraduate Committee faculty.

Their own thoughts on the subject. In addition to learning how to write more effectively, these assignments will help students understand how financial concepts are related to events in the real world, as well as expose them to current questions or concerns relevant to the course, their lives, and their future careers.

MAR3023

The ethical aspects of business requirement states that students be able to define and recognize ethical responsibilities of business organizations. The embedded assessment of this requirement comprises 8-10 multiple-choice exam questions on issues of ethics and corporate social responsibility, topics that are discussed in both the text and lectures. The pertinent questions are a portion of a larger 60-item exam and emphasize application of ethical concepts in Goal 4.

The global perspective requirement in Goal 5a states that students understand how the business environment, including culture, differs across countries. The embedded assessment of this requirement comprises 8-10 multiple choice exam questions on global issues that relate to lecture and text materialon international marketing. The pertinent questions are a portion of a larger 60-item exam and emphasize application of global and cross-cultural concepts.

Student scores on the exam questions will be collected by the professor and provided to the Teaching Excellence & Assessment office. This data will be compiled for storage and review by the Undergraduate Committee faculty.

BUL4310

In BUL4310 (Legal Environment of Business), students learn about numerous areas of business law and the legal environment of business. This course is intended to help students develop an understanding of the law, particularly insofar as the law responds to or affects business. The course evaluates numerous business law situations as well as the role of attorneys and businesspersons. A basic grasp of legal reasoning and the legal approach to problem solving is useful in many aspects of life; numerous subjects are covered, including contracts, torts, agency, employment, and business organizations (e.g., corporations and partnerships). The course offers a global perspective on the business environment, including laws and culture differing across countries. The course incorporates, throughout its coverage, ethical concerns about law and business. There will be 15-20 multiple-choice questions from exams used to assess Goal 4a, which is to appreciate the ethical aspects of business and thereby do as follows: Define the ethical responsibilities of business organizations and identify relevant ethical issues.

Student scores on the exam questions will be collected by the professor and provided to the Teaching Excellence & Assessment office. This data will be compiled for storage and review by the Undergraduate Committee faculty.

GEB3373

In GEB3373 students learn about the challenges and necessary adaptations required to succeed in business in host countries with differing cultural, political, legal, and economic systems. Issues focusing on the importance of the level of development and the chosen path for improvement will also be featured. Assessment of the success in attaining the targeted expertise includes 15-25 multiple choice exam questions distributed over multiple exams on each topic. Case analyses where the student must recognize issues and make appropriate recommendations for resolving problems are also required and the students will be asked to review and comment appropriately on issues raised in selected videos.

Student scores on the exam questions will be collected by the professor and provided to the Teaching Excellence & Assessment office. This data will be compiled for storage and review by the Undergraduate Committee faculty.

MAN3025

MAN3025 covers all areas of Management (17 topics). The topics of Groups/Teams and Power/Influence/Leadership are each discussed in 1 to 2 lectures. During Spring Semester,approximately ten multiple choice questions will be written to assess Goal 6a: Identify characteristics and roles of groups and teams. Similarly, during Spring Semester, approximately ten multiple choice questions will be written to assess Goal 6b: Identify characteristics and roles of managers and leaders. Along with additional questions for Goal 4a: Define the ethical responsibilities of business organization’s and identify relevant ethical issues.

Student scores on the exam questions will be collected by the professor and provided to the Teaching Excellence & Assessment office. This data will be compiled for storage and review by the Undergraduate Committee faculty.

All data from the course-embedded measures will be stored in a secure location and used for making decisions about future changes or adaptations to the undergraduate program. The Undergraduate Committee will meet in the Fall term to discuss the data collected and to make recommendations for changes.

Standards

The Undergraduate Committee adopted the following standard for assessing individual students:

• Less than 75% of items answered correctly (does not meet standards)
• 75-89% of items answered correctly (meets standards)
• 90-100% of items answered correctly (exceeds standards)

The faculty goal for CEMs is to have 80% of students across various courses meet or exceed standards for a particular learning objective.

Appendix A

Criteria

• Content: well-selected details, reader-focused content, strong evidence, analytical approach, research convincing
• Purpose: recommendation frontloaded, reader briefed, argument consistent, conclusion summative (action, goodwill)
• Reader focus: briefing, purpose statement, preview, scan-able information, benefit, “you”-attitude
• Organization: introduction complete, format appropriate, layout clear, important elements highlighted, scan-able information, strong visuals if appropriate, summative conclusions
• Clarity: active voice preferred, clear agents, strong verbs, specific pronouns and referents.
• Concision: precise dictation, concise expression of ideas, relevant details only, syntax strong
• Cohesion
• Grammar and mechanics: readable and correct prose
• Persuasive approaches: establishes need, supports solution, creates credibility/trust, focuses on reader needs, builds solid logic, counters potential objections, justifies actions

Ratings for each criteria

• Exceeds expectations: 2.0 pts
• Meets expectations: 1.0 pts
• Does not meet expectations: 0.0 pts

Criteria	Ratings
Content: well-selected details, reader-focused content, strong evidence, analytical approach, research convincing	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts
Purpose: recommendation frontloaded, reader briefed, argument consistent, conclusion summative (action, goodwill)	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts
Reader focus: briefing, purpose statement, preview, scan-able information, benefit, “you”-attitude	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts
Organization: introduction complete, format appropriate, layout clear, important elements highlighted, scan-able information, strong visuals if appropriate, summative conclusions	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts
Clarity: active voice preferred, clear agents, strong verbs, specific pronouns and referents.	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts
Concision: precise dictation, concise expression of ideas, relevant details only, syntax strong	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts
Cohesion	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts
Grammar and mechanics: readable and correct prose	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts
Persuasive approaches: establishes need, supports solution, creates credibility/trust, focuses on reader needs, builds solid logic, counters potential objections, justifies actions	Exceeds expectations: 2.0 pts Meets expectations: 1.0 pts Does not meet expectations: 0.0 pts

Appendix B

New rubric categories	Old rubric categories
1. Introduction	1. Introduction
2. Information / reservations	2. Body of speech 3. Indicators
3. Conclusion	4. Conclusion
4. PowerPoint	5. PowerPoint
5. Delivery	6. Delivery 7. Interest & dynamism 8. Composure

1. Introduction –
   • Objective, purpose, or final recommendation (clearly stated)
2. Information / reservations –
   • Logically structured (points or topics logically arranged)
   • Information (good use of evidence and support – data, stories, past experiences, etc.)
   • Reservations (anticipated concerns or objections and refuted or downplayed them)
   • Persuasive (convincing and compelling)
3. Conclusion –
   • Signal end of presentation
   • Summarize main points
4. PowerPoint –
   • Information not displayed all at once
   • Easy to read
   • Good contrast
   • Colors consistent
   • Good transitions and use of sound
   • Appropriate number of slides
   • Incorporated PowerPoint into presentation
5. Delivery –
   • Eye contact (focus on audience)
   • Voice: volume, expression, rate, and inflection
   • Appropriate gestures (meaningful gestures used to emphasize your point)
   • Stance (squared up)
   • Use of space (movement and removed barriers between you and the audience)
   • Language (clear and appropriate)
   • Polish (smooth and rehearsed)

Course map / assessment matrix

Last revised August 11, 2023

Timeline / review process

Goals & objectives

Undergraduate committee review of learning goals & objectives 

Year 1			Year 2			Year 3			Year 4			Year 5			Year 1			Year 2
Su ’18	F ’18	Sp ’19	Su ’18	F ’19	Sp ’20	Su ’20	F ’20	Sp ’21	Su ’21	F ’21	Sp ’22	Su ’22	F ’22	Sp ’23	Su ’23	F ’23	Sp ’24	Su ’24	F ’24	Sp ’25
	X	*		X			X			X			X		X		*	X

Data collection

Data	Year 1			Year 2			Year 3			Year 4			Year 5			Year 1			Year 2
	Su ’18	F ’18	Sp ’19	Su ’18	F ’19	Sp ’20	Su ’20	F ’20	Sp ’21	Su ’21	F ’21	Sp ’22	Su ’22	F ’22	Sp ’23	Su ’23	F ’23	Sp ’24	Su ’24	F ’24	Sp ’25
ETS-B			X*			X												*
CAPSIM			*	X	X	X	X	X	X	X	X	X	X	X	X	X	X	X*	X	X
CEMs			X*			X			X			X		X			X	*		X

Data analysis

Undergraduate committee analyzes and discusses ETS-B and CEM data

Year 1			Year 2			Year 3			Year 4			Year 5			Year 1			Year 2
Su ’18	F ’18	Sp ’19	Su ’18	F ’19	Sp ’20	Su ’20	F ’20	Sp ’21	Su ’21	F ’21	Sp ’22	Su ’22	F ’22	Sp ’23	Su ’23	F ’23	Sp ’24	Su ’24	F ’24	Sp ’25
X		*	X			X			X			X			X		*	X

Curriculum adjustments

Curriculum and/or course adjustments implemented

Year 1			Year 2			Year 3			Year 4			Year 5			Year 1			Year 2
Su ’18	F ’18	Sp ’19	Su ’18	F ’19	Sp ’20	Su ’20	F ’20	Sp ’21	Su ’21	F ’21	Sp ’22	Su ’22	F ’22	Sp ’23	Su ’23	F ’23	Sp ’24	Su ’24	F ’24	Sp ’25
X		*	X			X			X			X			X		*	X

Adjustments implemented

Curriculum and/or course adjustments implemented (usually one year post approval)

Year 1			Year 2			Year 3			Year 4			Year 5			Year 1			Year 2
Su ’18	F ’18	Sp ’19	Su ’18	F ’19	Sp ’20	Su ’20	F ’20	Sp ’21	Su ’21	F ’21	Sp ’22	Su ’22	F ’22	Sp ’23	Su ’23	F ’23	Sp ’24	Su ’24	F ’24	Sp ’25
	X	*		X			X			X			X			X	*		X

Last updated August 11, 2023
* denotes accreditation visit.

Learning goal 1 | Learning goal 2 | Learning goal 3 | Learning goal 4

The learning goals for the MAcc are derived from the School’s mission statement, which has been revised with an emphasis on graduate education. One of our strategic themes is to “deliver high-quality academic programs that produce graduates who will lead the profession as well as benefit society.” Shared values include: the achievement of continuous improvement and academic excellence. Indirect measures of our success include being consistently ranked among the top public university accounting programs and having highly-satisfied stakeholders.

The learning goals and associated objectives were developed by the faculty in consultation with the School’s Advisory Board, students, and other stakeholders. The School’s Curriculum committee is charged with developing assessment measurements, establishing benchmarks, and analyzing assessment results for the purpose of recommending curricula action. In the spirit of continuous improvement, the original goals and objectives have evolved over time with only the most current goals and objectives discussed herein.

Assessments for each objective have been designed to be flexible enough to be used with cases, examinations, or other projects so that comparisons can be readily made from one assessment period to the next. Each instructor will provide a key mapping their specific assignment to the measurement criteria or rubric for each objective described herein. Evaluators are to exercise judgment in applying the standards to assess student performance.

For evaluating performance a standard rubric will be employed. Performance will generally be measured based on students achieving a percentage of the total possible points. For each objective, percentage ranges will determine whether the student exceeds objectives, meets objectives, or performed below objectives. Some objectives might employ slightly different types of rubrics.

Each objective will likely have multiple subcomponents to be evaluated. These subcomponents must be evaluated every assessment period. However the number of questions assessed may vary from one assessment period to another. Because of this, the relative weight of any one area may differ, and the total points required to achieve a “meets objective” rating may change from one assessment period to another. Therefore, comparisons across time will be evaluated by the percentage of the students assessed who exceed, meet, or perform below objectives.

Learning goal 1: Students will conduct effective professional accounting and tax research

Learning objective 1A: Interpret and apply statutory tax authority to unstructured and complex transactions.

1. Interpret tax authority: Provided with facts, student is able to determine if statutory or interpretive tax authority exists, is able to verify the relevance of tax authority, and is able to determine its legal effect. By using professional judgment, student is able to determine the strengths and weaknesses of the applicable authority as legal precedent.
   • Below: Student cannot determine if statutory or interpretive authority exists.
   • Meets: Student can determine if statutory or interpretive authority exists and can verify the relevance of that authority.
   • Exceeds: Student can determine if statutory or interpretive authority exist, can verify the relevance of that authority, can determine the legal effect of that authority, and can determine the strengths and weaknesses of that authority as legal precedent.
2. Apply tax authority to unstructured specific transactions for compliance and planning purposes: Student is able to use tax authority in order to formulate defensible conclusions, make recommendations to taxpayer which detail alternative courses of action, present the pros and cons of all recommendations, and evaluate the risks associated with each course of action taking into account ethical considerations, potential penalties, viability, and overall cost effectiveness of each course of action.
   • Below: Student cannot apply relevant tax authority to reach a defensible position regarding the tax treatment of an unstructured specified transaction.
   • Meets: Student can apply relevant tax authority to reach a defensible position regarding the tax treatment of an unstructured specified transaction.
   • Exceeds: Student can apply the relevant tax authority to reach a defensible position regarding the tax treatment of an unstructured specified transaction; student can present the pros and cons of all recommendations and the various risks associated with each viable course of action recommended to taxpayer.

Learning objective 1B: Interpret and apply accounting standards governing private and public sector financial reporting.

1. Identify applicable financial reporting guidance: Student can apply critical thinking skills to determine the relevant financial reporting issue and then locate the applicable guidance in the hierarchy of GAAP. Student can recognize other sources of guidance such as the conceptual framework, journal articles and other relevant databases.
   • Below: Cannot identify any financial reporting issues or locate any relevant accounting guidance.
   • Meets: Can identify financial reporting issues and locate relevant accounting guidance.
   • Exceeds: Can identify primary financial reporting issues, locate relevant accounting guidance and identify other sources of guidance relevant to the issues.
2. Interpret financial reporting guidance: Student can distinguish and explain authoritative accounting guidance vis-a`- vis other sources of guidance. When interpreting accounting guidance in a general sense/context, student recognizes the economic substance of a transaction takes precedence over the legal form.
   • Below: Student cannot explain the financial reporting consequences of accounting guidance.
   • Meets: Student can explain the financial reporting consequences of accounting guidance.
   • Exceeds: Student can explain financial reporting consequences of accounting guidance and recognize the economic substance of transactions.
3. Apply accounting guidance to specific transactions for financial reporting purposes: Given the economic substance of a transaction, student is able to determine the appropriate financial reporting consequences of authoritative accounting guidance in the specific case. Student recognizes there may be strategies to manage financial reporting results to achieve management goals. Therefore, student should consider appropriate professional ethics and the primary responsibility to the public.
   • Below: Student cannot apply accounting guidance to specific transactions.
   • Meets: Student can apply accounting guidance to specific transactions.
   • Exceeds: Student can apply accounting guidance to specific transactions and explain the appropriate financial reporting consequences of authoritative accounting guidance. Student can recognize any strategies of management to achieve financial reporting results and the related ethical and professional consequences.

Learning goal 2: Students will possess effective business communications skills.

Learning objective 2A: Write clearly and concisely.

Effective with the 2009-2010 academic year, a minimum requirement for admission includes achieving a minimum score of four on the Analytical Writing Assessment section of the GMAT. This input measurement will ensure a minimum level of communications competency for all candidates selected for admission to the MAcc. Exceptions to this minimum requirement will only be permitted with approval of the School’s Admission committee. It is anticipated that exceptions to this minimum requirement will be few.

The Analytical Writing Assessment section of the GMAT requires the completion of one 30-minute essay which is designed to evaluate a student’s ability to think critically and to communicate clearly when writing in English. The essay is an analysis of an argument in which the student analyses the reasoning behind an argument and writes a critique of that argument without presenting his / her views on subject. The student would consider what questionable assumptions underlie the thinking and what alternative explanations or counterexamples might weaken the conclusion. The student3would discuss what sort of evidence would strengthen or refute the argument, what changes in the argument would make it more logically sound, and what, if anything, would help better evaluate its conclusion.

The scores range from 0 to 6, incremented in half-point intervals. The tables that follow document the scoring rubric used to evaluate each essay.

GMAT writing assessment section—analysis of an argument scoring scale

0	Unscorable	A paper that is off topic, not legible, or a copy of the topic
1	Fundamentally deficient	A paper providing little evidence of any ability to understand the argument and develop an organized response
2	Seriously flawed	A paper that does not present a critique based on logical analysis and has serious errors in the use of language and structure
3	Limited	Some analysis present, but most of the important features are not analyzed appropriately, limited logical development and unclear support for points
4	Adequate	Issues and important aspects are identified and analyzed, ideas are organized adequately, sufficient control of language
5	Strong	Clearly identifies important features, logical organization and flow of ideas, demonstrates control of language
6	Outstanding	Insightful critique of argument, logically supporting main points with well developed idea, effective control of language

Learning objective 2B: Write effective business reports.

The emphasis of this assessment is for students to demonstrate the ability to write effective business communications. Common business reports such as: persuasive proposals, policy statements, negative communications, executive summaries, performance evaluations, and crisis communications are used to assess this objective. A sample rubric for a situational- and audience-specific executive summary writing assignment follows, where 0 points = Does Not Meet Standards, 1 point = Meets Standards, 2 points = Exceeds Standards.

1. Content (2 points):
   1. Generalize efficiently and with reader and purpose in mind.
   2. Validate information with facts, logic, and sources for data.
   3. Emphasize the important, and avoid undue emphasis on the unimportant.
   4. Focus on reader’s needs and goals persuasively.
   5. Introduction provides briefing, purpose, and action to frame information.
   6. Avoid direct quoting of material and shape paraphrases of content directly to context/task.
2. Organization (2 points):
   1. Use an appropriate approach, usually deductive.
   2. Present supporting details in a logical sequence.
   3. Condense major sections of the report.
   4. Conclusion provides closure and summation of key points.
3. Style (2 points):
   1. Adhere to clarity principles, using active voice and strong sentence structure.
   2. Follow concision principles to eliminate redundant ideas and wording.
   3. Make ideas cohere by avoiding abrupt changes in thought.
   4. Keep paragraphs relatively short and accessible.
   5. Ensure sentences refer to one another, either logically or through linguistic references (transitions, common nouns or grammatical subjects, sequencing).
   6. Phrase for acceptable, positive tone.
4. Format (2 points):
   1. Single space lines; leave blank space between paragraphs; do not indent paragraphs; left justify.
   2. Correct and appropriate document format.
   3. Use descriptive headings to label major sections.
   4. Highlight text for emphasis and easy reading (e.g., bulleted or numbered lists and headings).
   5. Use descriptive, concise subject line.
   6. Passes the “eyeball” test.
5. Mechanics (2 points):
   1. Ensure that spelling, grammar, and punctuation are perfect.

Learning objective 2C: Speak in groups and in public clearly, concisely, and analytically, with the appropriate use of visual aids:

Beginning Fall 2014, the MAcc program added a required course, GEB 6229 Professional Communication for Accountants, that teaches both professional writing and speaking skills. This added professional speaking as a curricular requirement for the MAcc for the first time. Effective Fall 2016, the faculty added this learning objective to measure professional speaking.

The in presentation assignment in GEB6229 requires students to deliver and structure an informative presentation that informs the audience about a tax and/or auditing firm or about a subject matter topic. Students must determine the purposes for presenting, analyze the audience, and use appropriate and compelling information that is logically structured. They need to use well constructed PowerPoint slides and demonstrate a number of delivery skills. The assignment tests their ability to design compelling and informative presentations and deliver them dynamically. The AACSB rubric consists of the following elements:

GEB 6229 Persuasive Speaking Rubric	Possible points
Introduction: *hook, objective or purpose, agenda, smooth and clear introduction.	0-2
Information/Reservations: citations, compelling information that takes audience into account, anticipating objections and/or concerns of the audience and overcoming them	0-2
Conclusion: signal end of presentation, summarize main points, memorable close	0-2
PowerPoint: information displayed individually, not crowded, large fonts, graphs/figures easy to read, good transitions, one major idea per slide, right amount of slides, incorporated into presentation, referenced at appropriate times, pointing at important/relevant material, did not block screen.	0-2
Delivery: eye contact, voice, appropriate gestures, stance, use of space, language, polish.	0-2

*The hook captures the audience’s attention and makes them want to hear more, or the rest of the presentation/speech. It could be a startling statistic, a captivating story, a rhetorical question, and so on.

Learning goal 3: Students will possess the knowledge and skills necessary to succeed in the accounting profession.

Learning objective 3A: Demonstrate the ability to reason and to solve complex accounting problems.

In April 2023, the faculty approved a new, course-embedded assessment to measure this objective, in addition to continuing to use the CPA Exam results. The first measurement using the new assessment will be conducted in ACG 5226 during the next 5-year cycle.

Objective 3A will be assessed by a comprehensive indirect output measure of accounting and business knowledge which consists of overall pass rates for the Uniform Certified Public Accountants examination (CPA).

Though not a program requirement, the preponderance of MAcc graduates sit for the Uniform CPA exam. Test results from this indirect measure complement the other goals and objectives of the MAcc. Together these measurements formulate a good assessment of students’ ability to solve complex accounting problems.

The 14 hour Uniform CPA Examination consists of four sections and topical coverage include:

Auditing and attestation (AUD)

1. Planning the engagement
2. Internal controls
3. Obtain and document information
4. Review engagement and evaluate information
5. Prepare communications

Business environment and concepts (BEC)

1. Business structure
2. Economic concepts
3. Financial management
4. Information technology
5. Planning and measurement

Financial accounting and reporting (FAR)

1. Concepts and standards for financial statements
2. Typical items in financial statements
3. Specific types of transactions and events
4. Accounting and reporting for governmental entities
5. Accounting and reporting for nongovernmental and not-for-profit organizations

Regulation (REG)

1. Ethics and professional responsibility
2. Business law
3. Federal tax procedures and accounting issues
4. Federal taxation of property transactions
5. Federal taxation—individuals
6. Federal taxation—entities

It is expected that the vast majority of students will exceed the average national pass rates for candidates with advanced degrees. Students will on average perform no lower than the midpoint (8th) for average performance reported by the School’s set of 15 peer programs.

Learning objective 3B: Demonstrate the ability to reason and to solve complex business problems

Students possess competency across business disciplines and can apply the essential elements of core business principles to analyze, evaluate, and solve problems in the business environment. Emphasis will be placed upon applying concepts from organizational behavior, operations management, statistics, finance, marketing, and law in constructing and implementing solutions. The assessment will measure:

1. Can the student identify the specific source(s) of a company’s competitive advantage and develop appropriate strategies for the company?
2. Can the student apply analytical models to further effective decision making?

Learning objective 3C: Demonstrate the ability to apply data analytics techniques and interpret related output in accounting contexts.

Objective 3C was assessed using course embedded measures which were administered in the following courses: ACG 6697 – Information Systems Assurance, ACG 6175 – Financial Reporting and Analysis, and ACG 6207 – Accounting for Risk. After Spring 2019, it was measured only in ACG 6697 (see more discussion below).

1. Access and use data to answer accounting related questions. Student can perform an analysis of an accounting dataset, including data refinement and appropriate analysis in order to address a question or provide insight.
   • Below: Cannot perform one of the following tasks: refining a dataset for use in analysis, perform basic analysis of the data to inform conclusions.
   • Meets: Can perform an independent analysis of an accounting data set using appropriate software tools.
   • Exceeds: Can perform an independent analysis of an accounting data set using appropriate software tools and demonstrate the ability to frame problems and develop plans under a variety of ambiguous conditions.
2. Recognize implications of artificial intelligence, blockchain, and emerging technologies related to creation and use of accounting data and its impact on professional engagements. Student can comprehend the basics underlying technology and the potential impact of the technology on the creation, recording and reporting of financial information and the impact on professional services.
   • Below: Student doesn’t understand the role of emerging technologies and their impact on the creation, recording and reporting of financial information and professional services.
   • Meets: Student comprehends the role of emerging technologies and their impact on the creation, recording and reporting of financial information and professional services.
   • Exceeds: Student fully comprehends the role of emerging technologies and additional applications of the technology to the creation, recording and reporting of financial information and professional services.
3. Construct visualizations and interactive dashboards. Students can organize data into meaningful visualizations and interactive dashboards using software such as Tableau.
   • Below: Cannot process data into meaningful presentations using software applications.
   • Meets: Can process data using software to create meaningful visualizations and interactive dashboards for various users.
   • Exceeds: Can process data using software to create flexible visualizations and interactive dashboards for complex data sets.

Learning goal 4: Students will recognize ethical questions encountered in the practice of accounting and formulate solutions that consider all stakeholders.

Learning objective 4A: Recognize professional standards of conduct.

1. Identify and apply federal securities laws and rules related to financial reporting for businesses that are SEC registrants. Student can recognize other sources of guidance such as SEC Financial Reporting Releases and SEC Staff Accounting Bulletins.
   • Below: Cannot identify any federal laws and rules related to financial reporting by SEC registrants.
   • Meets: Can identify and locate relevant federal laws and rules that regulate financial reporting by SEC registrants.
   • Exceeds: Can identify primary federal laws, locate other relevant rules, and identify other sources of guidance relevant to financial reporting by SEC registrants.
2. Identify and apply state laws that relate to the accounting profession in the state of Florida. Student can recognize and apply other sources of guidance for Florida CPAs such as relevant Florida administrative rules.
   • Below: Student cannot identify Florida laws and administrative rules that regulate Florida CPAs.
   • Meet: Student can indentify Florida laws that regulate Florida CPAs.
   • Exceeds: Student can explain the Florida laws that regulate Florida CPAs, can locate the administrative rules regulating Florida CPAs and can apply those rules to the practice of public accounting.

Learning objective 4B: Recognize legal, ethical, and social responsibilities.

1. Identify: Students can identify ethical issues of individual and business activities:
   • Below: Can identify little or few ethical issues of individuals and businesses.
   • Meets: Can some of the ethical issues of individuals and businesses.
   • Exceeds: Can identify most of the ethical issues of individuals and businesses.
2. Comprehend: Student can compare and contrast multiple ethical frameworks in describing the legitimate rights and responsibilities of multiple stakeholders within business activities:
   • Below: Student presents an unorganized, non-systematic description of the legitimate rights and responsibilities of multiple stakeholders within business activities.
   • Meets: Student uses one or more ethical frameworks to describe the legitimate rights and responsibilities of multiple stakeholders within business activities.
   • Exceeds: Student compares and contrasts multiple ethical frameworks in describing the legitimate rights and responsibilities of multiple stakeholders within business activities.
3. Resolve: Student can develop a plan of action that integrates multiple stakeholders’ considerations (purpose, social context and performance analysis).
   • Below: Student cannot develop a plan of action that integrates multiple stakeholders (purpose, social context and performance analysis). Only the financial impact for the business is considered.
   • Meets: Student can develop a plan of action that partially integrates multiple stakeholders (purpose, social context and performance analysis). Some considerations of social impact on financial returns for business are estimated.
   • Exceeds: Student can develop a plan of action that fully integrates multiple stakeholders (purpose, social context, and performance analysis). Business activity plans and actions create positive returns for both business and stakeholders.

MAcc—Goals & objectives summary

I = Introduced, R = Reinforced, A = Assessed

MAcc—Schedule of assessment activity for the 2018-2022 academic years

Data collection

Learning objective	Measurement type courses where assessed	Summer 2018	Fall 2018	Spring 2019	Summer 2019	Fall 2019	Spring 2020	Summer 2020	Fall 2020	Spring 2021	Summer 2021	Fall 2021	Spring 2022	Summer 2022	Fall 2022	Spring 2023	Team visit 2024
LO 1A—Tax Research	CEM—TAX 5065				†						†
LO 1B—Accounting Research	CEM—ACG 5815				†						†
LO 2A—Write Clearly & Concisely	Selection—GMAT essay					†									†
LO 2B—Effective Business Writing	CEM—GEB 6229					†						†
LO 2C—Effective Business Speaking	CEM—GEB 6229					†						†
LO 3A—Solve Complex Accounting	SAT—CPA Exam					†									†
LO 3B—Solve Complex Business	CEM—MAN 6724									†					†
LO 3C – Data Analytics*	CEM-ACG 6697, ACG 6207		†						†						†
LO 3C – Data Analytics*	CEM-ACG 6175			†
LO 4A—Recognize Standards of Conduct	CEM—ACG 5815			†						†			†
LO 4B—Recognize Legal, Social, & Ethics	CEM—BUL 5832			†						†			†

*After Spring 2019, only in ACG 6697

Curriculum committee assessment of results

Learning objective	Summer 2018	Fall 2018	Spring 2019	Summer 2019	Fall 2019	Spring 2020	Summer 2020	Fall 2020	Spring 2021	Summer 2021	Fall 2021	Spring 2022	Summer 2022	Fall 2022	Spring 2023	Team visit 2024
Data analysis				†						†			†
Goals and objectives review					†						†			†
Recommendations to faculty						†					†				†

Faculty approval and implementation of recommended changes

Learning objective	Summer 2018	Fall 2018	Spring 2019	Summer 2019	Fall 2019	Spring 2020	Summer 2020	Fall 2020	Spring 2021	Summer 2021	Fall 2021	Spring 2022	Summer 2022	Fall 2022	Spring 2023	Team visit 2024
Curriculum committee reports to faculty						†					†				†

Legend:

• P = Planned
• S = Scheduled
• X = Planned but data was not available
• IP = Data gathered but not analyzed
• CC = Analyzed but not yet reviewed by Curriculum Committee
• F = Reviewed by Curriculum Committee, not yet reported to faculty
• † = Completed

Learning goal 1 | Learning goal 2 | Learning goal 3 | Learning goal 4 | Learning goal 5 | Learning goal 6

Standards assessment measurements

The learning goals for the Bachelor of Science degree in Accounting (BSAc) are derived from the School’s mission statement. One of our strategic themes is to “deliver high-quality academic programs that produce graduates who will lead the profession as well as benefit society.” Shared values include: the achievement of continuous improvement and academic excellence. Indirect measures of our success include being consistently ranked among the top ten public university accounting programs and to have highly-satisfied stakeholders.

The 120 credit hour curriculum includes: 36 hours of general education, 28 hours of preprofessional / critical tracking course work, 32 hours of business core, 22 to 24 hours of accounting, 6 credits of communications, and 13 hours of electives. (It should be noted that because many preprofessional and communications courses also fulfill general education requirements, students typically complete 19 hours of pure general education courses. Refer to the BSAc curriculum detail below.)

The School’s Curriculum committee is charged with: developing assessment measurements, establishing benchmarks, and analyzing assessment results for the purpose of recommending curricula action. The committee worked closely with the faculty, the School’s Advisory Board, students, and other stakeholders.

Assessment measurements include stand-alone testing and course-embedded measurements. Course-embedded measurements were designed to be flexible enough to be used with cases, examinations, or other projects so that comparisons can be readily made from one assessment period to the next. Each instructor will provide a key mapping their specific assignment to the measurement criteria or rubric for each objective described herein. Evaluators are to exercise judgment in applying the standards to assess student performance.

For evaluating performance, a rubric will be employed for each objective. Performance will generally be measured based on students achieving a percentage of the total possible points. For each objective, percentage ranges will determine whether the student exceeds objectives, meets objectives, or performed below objectives. Some objectives might employ slightly different types of rubrics.

Each objective will likely have multiple components to be evaluated. These subcomponents must be evaluated every assessment period. However, the number of questions assessed may vary from one assessment period to another. Because of this, the relative weight of any one area may differ, and the total points required to achieve a “meets objective” rating may change from one assessment period to another. Therefore, comparisons across time will be evaluated by the percentage of the students assessed who exceed, meet, or perform below objectives.

Learning goal 1: Students will recognize accounting’s relationship to each fundamental business discipline.

Learning objective 1A: Analyze, interpret, and report economic events using quantitative methods.

Objective 1A will be measured with stand-alone testing by the completion of the Business Field Test produced by Education Testing Services. The test was administered in Operations and Supply Chain Management—MAN 4504. Because this course cannot be completed until the vast majority of other business-core courses have been taken, it ensures the student has been exposed to all areas tested.

The Major Field Test in Business is a two hour examination composed of 120 multiple-choice items. Only correct answers are scored, so students are not penalized for omissions or guesses. The test covers areas outlined in statements of the “Common Body of Knowledge” for undergraduate business education. The test assumes a common core that includes:

1. Accounting 15%
2. Economics 13%
3. Finance 13%
4. Information Systems 10%
5. Legal and Social Environment 10%
6. Management 15%
7. Marketing 13%
8. Quantitative Business Analysis 11%
9. International Issues (overlapping 12%)

To assist in the interpretation of results, ETS produces a Comparative Data Guide. Published each year, the guide contains tables of scale scores and percentiles for individual student scores drawn from senior-level test takers at a large number of diverse institutions. More than 500 colleges and universities employ one or more of the Major Field Tests for student achievement and curriculum evaluation each year.

Learning objective 1B: Identify the major accounting system inputs and process flows of information within the accounting system:

Objective 1B was assessed using a course embedded measure which was administered in course ACG 3401—Business Processes and Accounting Information Systems.

1. Identify the major inputs to the accounting system: Student can apply criteria to determine the existence of an accounting event (transaction). Student can recognize and process source documents for entry into the accounting system. This includes identifying relevant accounts and structure of accounting information processing (i.e., converting source documents into journal entries).
   • Below: Cannot identify relevant accounts and structure of accounting information processing.
   • Meets: Can identify relevant accounts and structure of accounting information processing.
   • Exceeds: Can identify relevant accounts and structure of accounting information processing. Recognizes the logical flow of accounting information and its relation to information quality.
2. Describe the articulation of information within the accounting system: Student can perform necessary steps in the accounting cycle by converting inputs into outputs. Student can apply the conceptual framework to determine proper treatment of transactions, allocations, and adjustments.
   • Below: Cannot process inputs (external and internal) throughout the accounting system.
   • Meets: Can process inputs (external and internal) throughout the accounting system.
   • Exceeds: Can process inputs (external and internal) throughout the accounting system and can prepare outputs of the accounting system including major financial statements.

Learning objective 1C: Recognize and apply approaches to using data analytics within and across organizations.

Objective 1C will be assessed using course embedded measures which will be administered in Business Processes and Accounting Information Systems — ACG 3401.

1. Use basic database commands and software and refine and analyze data. Student can apply basic SQL commands, create SQL code for simple tables and use database programs such as Access. Students can access data, refine data and use intermediate spreadsheet analysis functions in programs such as Excel. Students can interface database and spreadsheet data with accounting software such as ACL Audit Package.
   • Below: Cannot do a majority of the following tasks: use basic SQL commands, use Access for manipulation of data, use Excel at the intermediate level, including refining data, analyzing data, and interfacing with external accounting/auditing/taxation software.
   • Meets: Can use basic SQL commands, use Access for manipulation of data, use Excel at the intermediate level, including refining data, analyzing data, and interfacing with external accounting/auditing/taxation software.
   • Exceeds: Can use basic SQL commands, use Access for manipulation of data, use Excel at an advanced level for sophisticated tasks including refining large data sets, analyzing unstructured data, and interfacing with external accounting / auditing / taxation software.
2. Comprehend implications of XBRL on communication of financial reporting information. Student understands the mapping process of general ledger data and how investors and regulators use and analyze data created in the XBRL format.
   • Below: Student is an unable to logically map general ledger information and comprehend the role of XBRL in financial reporting.
   • Meets: Student is capable of mapping general ledger information and understanding the role of XBRL in financial reporting.
   • Exceeds: Student is capable of mapping complex general ledger information including the use of extensions in XBRL for facilitation of financial reporting.
3. Recognize implications of Blockchain, and emerging technologies related to creation and use of accounting data. Student can comprehend the basics underlying technology and the potential impact of the technology on the creation, recording and reporting of financial information.
   • Below: Student doesn’t understand the role of emerging technologies and their impact on the creation, recording and reporting of financial information.
   • Meets: Student comprehends the role of emerging technologies and their impact on the creation, recording and reporting of financial information
   • Exceeds: Student fully comprehends the role of emerging technologies and additional applications of the technology to the creation, recording and reporting of financial information.
4. Use data visualization tools. Students can organize data into meaningful presentations using software such as Tableau.
   • Below: Cannot process data into meaningful presentations using software applications.
   • Meets: Can process data using software to create meaningful presentation materials for various users.
   • Exceeds: Can process data using software to create highly flexible presentation tools for complex data sets.

Learning goal 2: Students will be able to apply economic reasoning, accounting concepts, and generally accepted accounting principles to solve problems.

Learning objective 2A: Apply Generally Accepted Accounting Principles in Financial Accounting:

Objective 2A was assessed using a course embedded measure in Financial Accounting and Reporting 2—ACG 4111. The transactions analyzed in this assessment included, but was not limited to, the following topics:

• Cash and cash equivalents
• Accounts receivable
• Inventory
• Operational assets (acquisition, utilization and disposition)
• Current liabilities and contingencies
• Bonds payable, notes payable and receivable
• Investments (trading, AFS, HTM, and equity method)
• Leases
• Pensions
• Shareholders’ equity
• Share-based compensation
• Earnings per share (basic and dilutive)
• Accounting for income taxes
• Accounting changes and errors
• Derivatives and hedging

1. Analyze transactions and prepare journal entries: Student should be able to analyze and record the financial effects of economic transactions of an entity through the application of Generally Accepted Accounting Principles (GAAP).
   • Below: Cannot analyze and record the financial effects of most transactions through the application of GAAP.
   • Meets: Can analyze and record the financial effects of most transactions through the application of GAAP.
   • Exceeds: Can analyze and record the financial effects of all transactions through the application of GAAP.
2. End-of-period adjustments: Student should be able to analyze account balances and related information and apply the conditions and qualifications of GAAP in making end-of-period adjustments.
   • Below: Student cannot correctly apply GAAP in making end-of-period adjustment for most account balances.
   • Meets: Student can correctly apply GAAP in making end-of-period adjustments for most account balances.
   • Exceeds: Student can correctly apply GAAP in making end-of-period adjustments for all account balances.
3. Prepare complete set of financial statements (including end-of-period closing): Student should be able to use adjusted account balances and GAAP to prepare a complete set of financial statements.
   • Below: Student cannot use adjusted account balances and GAAP to prepare financial statements that are correct in most respects.
   • Meets: Student can use adjusted account balances and GAAP to prepare financial statements that are correct in most respects.
   • Exceeds: Student can use adjusted account balances and GAAP to prepare financial statements that are correct in all respects.

Learning objective 2B: Apply economic principles and analytic skills to cost assessment, developing data for decision making, and providing financial data for a management control system:

Objective 2B was assessed using a course embedded measure which was administered in Cost and Managerial Accounting—ACG 4341.

1. Student can assess the cost of multiple and diverse cost objects pertinent for external and internal reports. Student can apply alternative assessment approaches and recognize the costs and benefits of different cost allocation methods.
   • Below: Student cannot assess the accounting cost of a product (or service) for external and internal reports.
   • Meets: Student can assess the accounting cost of a product (or service) for external and internal reports.
   • Exceeds: Student can assess the accounting cost of diverse cost objects in both structured and unstructured settings.
2. Student can frame alternative decision contexts and develop data appropriate for each context.
   • Below: Student cannot develop data appropriate for a structured decision context.
   • Meets: Student can develop data appropriate for a structured decision context.
   • Exceeds: Student can frame less structured decision contexts and develop data appropriate for these contexts.
3. Student understands the role and nature of accounting and economic costs and revenues in a management control system and can develop accounting and economic costs (and revenues) pertinent to the strategic planning, budgeting, measurement and reporting, and evaluation phases of the management control process.
   • Below: Student does not understand the role and nature of accounting and economic costs and revenues in the management control environment and the application of accounting and economic costs (and revenues) to phases in the management control process.
   • Meets: Student understands the role and nature of accounting and economic costs and revenues in the management control environment and the application of accounting and economic costs (and revenues) to phases in the management control process.
   • Exceeds: Students can develop accounting and economic costs (and revenues) pertinent to the strategic planning, budgeting, measurement and reporting, and evaluation phases of the management control process.

Learning goal 3: Students will be able to exercise judgment in applying professional standards and governmental regulations.

Learning objective 3A: Attest to the Fairness of Financial Representations:

Objective 3A was assessed using a course embedded measure which was administered in Auditing 1—ACG 5637 through fall 2014. Starting with the spring 2015 term, the three credit semester long course was replaced with two modular courses: ACG 5637—Auditing 1 and ACG 5647—Auditing 2. The new two sequence modules add depth to the courses and put all accounting coursework taken as part of the student’s graduate experience (via the 3/2 program), in a modular format.

1. Describe auditors’ professional responsibilities:
   1. Student can describe auditors’ planning and reporting responsibilities in the areas of misstatements (errors and frauds), illegal acts, going concern and internal controls and how these responsibilities differ in an engagement of a public or private company.
   2. Student can describe the importance of independence to the auditing profession, recognize scenarios that compromise an auditor’s independence, and explain the consequences of such a compromise.
      1. Below (for items a and b): Student cannot describe the planning and reporting responsibilities in the four key areas of misstatements (error and fraud), illegal acts, going concern and internal controls; Student cannot explain the importance of independence to the auditing profession or fails to recognize an engagement scenario in which an auditor’s independence is compromised or is unable to explain the consequences of such a compromise.
      2. Meets (for items a and b): Student can describe the planning and reporting responsibilities in all the four areas; Student can explain the importance of independence to the auditing profession, is able to recognize an engagement scenario in which the auditor’s independence is compromised and can explain the consequence of such a compromise.
      3. Exceeds (for items a and b): Student can describe the planning and reporting responsibilities in the four areas, can explain how and why those responsibilities differ in an engagement of a public or a private company, and can identify the source of audit authority for the two engagements; Student can explain the importance of independence to the auditing profession, is able to recognize an engagement scenario in which the auditor’s independence is compromised and can explain the consequence of such a compromise. Student can also distinguish independence in fact from independence in appearance and can explain quality control mechanisms to curb compromise of independence.
2. Identify, describe, and explain the auditing process:
   1. Given an engagement scenario, student can identify and describe key risks, including any engagement risk, business risk, fraud risk, or inherent risk.
   2. Given an engagement scenario, student can identify and describe the control environment, risk assessment, information and communication, monitoring, and control activities.
   3. Student can describe the importance of materiality to planning an audit and can be able to set planning materiality.
   4. Given an audit objective, student can determine the nature of audit procedures.
      • Below (for items a through d): Student cannot identify or describe key risks presented in an engagement scenario; Student cannot identify or describe the 5 COSO control components; Student cannot explain the importance of setting materiality in an audit or cannot explain the process by which materiality is set; Student cannot determine procedures that are responsive to the audit objective.
      • Meets (for items a through d): Student can identify and describe the key risks presented in an engagement scenario; Student can identify and describe the 5 COSO control components; Student can explain the importance of setting materiality in an audit and cannot explain the process by which materiality is set; Student can determine procedures that are responsive to the audit objective.
      • Exceeds (for items a through d): Student can identify and describe the key risks presented in an engagement scenario. Student can also propose an appropriate audit strategy that addresses the key risks. Student can identify and describe the 5 COSO control components. Student also can also link effectiveness of the control components to the scope of the audit. Student can explain the importance of setting materiality in an audit and can explain the process by which materiality is set. Student can also distinguish between planning materiality and evaluative materiality and can link planning materiality to audit scope. Student can determine procedures that are responsive to the audit objective. Student can also determine the extent and timing of those procedures.
3. Describe key completion and reporting activities:
   1. Student can describe the nature and importance of completion activities, including test for subsequent events, subsequent discovery of facts, review for contingent liabilities, and communication with audit committees.
   2. Student can apply the relevant reporting standards to determine the appropriate report when there are no material misstatements, material GAAP misstatements, scope restrictions, and lack of independence
      • Below (for items a and b): Student cannot explain the nature or importance of completion activities. Student cannot distinguish the various reporting scenarios and/or recognizes only the standard reporting option;
      • Meets (for items a and b): Student can explain the nature and importance of completion activities. Student can distinguish between a type I and type II subsequent events. Student can distinguish the various reporting scenarios and describe the appropriate reports at least two out of the four scenarios.
      • Exceeds (for items a and b): Student can explain the nature and importance of completion activities. Student can distinguish between a type I and type II subsequent events. Student can also describe the auditor’s response to subsequent discovery of facts and the nature of required communications with the audit committee; Student can distinguish the various reporting scenarios and describe the appropriate reports in all four scenarios.

Learning objective 3B: Apply U.S. Tax Law for Compliance and Planning Purposes

Objective 3B was assessed using a course embedded measure which was administered in Federal Income Tax 2—TAX 5027.

1. Identify applicable tax authority: Student can apply critical thinking skills to determine the relevant tax question and then locate the applicable statutory authority (the applicable IRC sections) and any related Treasury Regulations. Student should recognize other key sources of legal authority such as: legislative history, administrative pronouncements, and judicial decisions.
   • Below: Cannot identify any tax questions or locate any relevant statutory authority.
   • Meets: Can identify primary tax questions and locate relevant tax authority.
   • Exceeds: Can identify primary tax questions, locate key relevant IRC sections, related regulations, and identify other sources of tax authority relevant to the transaction.
2. Interpret tax authority: Student is able to distinguish statutory law from interpretations of that law. When interpreting tax authority, student must recognize that there are conditions, requirements, or qualifications that are associated with any particular tax rule.
   • Below: Student cannot explain the tax consequences of a particular tax rule.
   • Meets: Student can explain the tax consequences of a particular tax rule.
   • Exceeds: Student can explain the tax consequences of a particular tax rule, describe the conditions, requirements, and qualifications for applicability of the tax rule, and identify the sources of the tax rule.
3. Apply tax authority to specific transactions for compliance and planning purposes: Given an economic event, student can determine the appropriate tax reporting consequences. Student should recognize that there are strategies to reduce, defer, or eliminate the taxconsequences, and recognize that planning is performed within the context of the taxpayer’s goals. Therefore, factors such as risk, ethical considerations, viability, and overall cost effectiveness are to be considered.
   • Below: Student cannot apply the relevant tax authority to determine the appropriate tax treatment of an economic event.
   • Meets: Student can apply relevant tax authority to determine the appropriate tax treatment of an economic event.
   • Exceeds: Student can apply the relevant tax authority to determine the appropriate tax treatment of an economic event and explain how the facts are used to show that any requirements are satisfied. Student can also provide alternative strategies that optimize the tax consequences within the context of the taxpayer’s goals.

Learning goal 4: Students will recognize ethical and legal responsibilities to their organizations and other stakeholders.

Learning objective 4A: Define and explain legal, ethical, and social responsibilities of organizations.

Objective 4A was measured using the Legal and Social Environment portion of the Business Field Test produced by Education Testing Services. Details about the comprehensive Major Field Test in Business exam is discussed in LO 1A herein.

The Legal and Social component of the exam represents approximately ten percent of the two hour 120 multiple-choice questions exam. The questions represent a wide range of difficulty, and the test attempts to cover both depth and breadth in assessing students’ levels of achievement. Topical coverage includes four basic parts:

1. Legal environment
   1. Courts and legal systems
   2. Constitution and business
   3. Administrative law
   4. Tort law
   5. Crimes
2. Regulatory environment
   1. Employment law
   2. Labor law
   3. Antitrust law
   4. Consumer protection
   5. Environmental and international law
   6. Security regulation
3. Business relationships
   1. Contract and sales law (UCC)
   2. Business organizations
   3. Law of agency
   4. Intellectual property
4. Ethics and Social Responsibility
   1. Ethics
   2. Social responsibility

Learning objective 4B: Identify relevant ethical and social issues, particularly those that may not be obvious in complex business decisions:

Objective 4B was assessed using Course-embedded measurement. The assessment consisted of multiple choice questions administered in Principles of Marketing—MAR 3023 which is one of the business core courses completed by all accounting students. The emphasis of the questions related to the ability of students to to define and recognize ethical responsibilities of business organizations.

Learning goal 5: Students will possess effective communication skills.

Learning objective 5A: Write business documents clearly, concisely, and analytically:

The persuasive writing assignment in GEB3213 assesses students’ abilities to respond persuasively to a set context and audience, making the case for a specific goal. The students need to address the reader’s need or problem strategically, establish the desired relationship with the reader, project a professional ethos, and motivate for the desired outcome using logical, persuasive reasoning and intelligent support for all claims. In addition, the assignment should be written clearly, concisely, and coherently, and in correct and appropriate document format. The entire rubric follows, where 0=Does Not Meet Standards, 1 = Meets Standards, and 2= Exceeds Standards.

GEB 3213 Persuasive Writing Rubric	Possible points
Grammar and mechanics: Readable and correct prose	0-2
Cohesion	0-2
Content: Well-selected details, reader-focused content, strong evidence, analytical approach, research convincing	0-2
Organization: Introduction complete, format appropriate, layout clear, important elements highlighted, scan-able information, strong visuals if appropriate, summative conclusion	0-2
Purpose: Recommendation frontloaded, reader briefed, argument consistent, conclusion summative (action, goodwill)	0-2
Clarity: Active voice preferred, clear agents, strong verbs, specific pronouns and referents	0-2
Concision: Precise diction, concise expression of ideas, relevant details only, syntax strong	0-2
Reader focus: Briefing, purspose statement, preview, scan-able information, benefit, “you”-attitude	0-2
Persuasive approaches: Establishes need, supports solution, creates credibility/trust, focuses on reader needs, builds solid logic, counters potential objections, justifies actions	0-2

Learning objective 5B: Speak in groups and in public clearly, concisely, and analytically, with the appropriate use of visual aids:

The persuasive presentation assignment in GEB3218 requires students to deliver and structure an internal business presentation that persuades the audience to adopt the presenter’s proposal or recommendation. Students must determine the purposes for presenting, analyze the audience, and use appropriate and compelling information that is logically structured. They need to use well constructed PowerPoint slides and demonstrate a number of delivery skills. The assignment tests their ability to design compelling and persuasive presentations and deliver them dynamically. The entire speaking rubric consists of the following elements, where 0 = Does Not Meet Standards, 1 = Meets Standards, and 2 = Exceeds Standards

GEB 3218 Persuasive Speaking Rubric	Possible points
Introduction: objective, purpose, or final recommendation, importance or relevance, smooth and clear introduction.	0-2
Information/Reservations: citations, compelling information that takes audience into account, anticipating objections and/or concerns of the audience and overcoming them	0-2
Conclusion: did not signal end of presentation, did not summarize main points, final recommendation/course of action not clearly stated, did not follow from points made in speech.	0-2
PowerPoint: information displayed all at once, crowded, small fonts, poor visual presentation, graphs/figures hard to read, poor transitions and use of sounds, more than one major idea per slide, too many slides. Did not incorporate into presentation, needed to reference at appropriate times, pointing at important/relevant material was lacking stood in front of screen.	0-2
Delivery: eye contact, voice, appropriate gestures, stance, use of space, language, polish.	0-2

Learning goal 6: Students will possess a global perspective of business.

Learning objective 6A: Describe the key components of the business environment that vary across countries and understand how these differences present challenges/opportunities for the conduct of business:

Objective 6A will be measured with stand-alone testing by the completion of the International Issues portion of the Business Field Test produced by Education Testing Services. The test will be administered in Operations and Supply Chain Management (MAN 4504).

The International Issues component of the exam represents approximately twelve percent of the two hour 120 multiple-choice questions exam. The questions cover topics in economics, finance, management and marketing and overlap with existing questions within those components of the exam. The questions attempt to cover both depth and breadth in assessing students’ levels of achievement. Additional detail about the comprehensive Major Field Test in Business exam is discussed in LO 1A herein.

Learning objective 6B: Describe cultural differences and how these differences affect best practices and ethical responsibilities:

All students are required to complete International Business—GEB 3373. In GEB 3373 students identify and describe the challenges and necessary adaptations required to succeed in business in host countries with differing cultural, political, legal, and economic systems.

BSAc—Goals and objectives summary

BSAc—Schedule of assessment activity for the 2018-2022 academic years

Data collection

Learning objective	Measurement type course where assessed	Summer 2018	Fall 2018	Spring 2019	Summer 2019	Fall 2019	Spring 2020	Summer 2020	Fall 2020	Spring 2021	Summer 2021	Fall 2021	Spring 2022	Summer 2022	Fall 2022	Spring 2023	Team visit 2024
LO 1A—Business Core	ETS—MAN 4504			X			†			X			†
LO 1B—Business Processes	CEM—ACG 3401		†						†						†
LO 1C—Data Analytics	CEM—ACG 3401		†						†						†
LO 2A—Financial	CEM—ACG 4111			†						†					†
LO 2B—Cost and Managerial	CEM—ACG 4341			†						†					†
LO 3A—Auditing 2	CEM—ACG 5637&5647					†						†
LO 3B—Tax 2	CEM—TAX 5027					†						†
LO 4A—Legal, Social, & Ethics	ETS—MAN 4504			X			†			X			†
LO 4B—Ethical	MAR 3023			†						†			†
LO 5A—Writing	CEM—GEB 3213		†				†								†
LO 5B—Speaking	CEM—GEB 3218					†						†
LO 6A—Global	ETS—MAN 4504			X			†			X			†
LO 6B—Cultural Awareness	CEM—GEB 3373			†						†			†

Curriculum committee assessment of results

Learning objective	Summer 2018	Fall 2018	Spring 2019	Summer 2019	Fall 2019	Spring 2020	Summer 2020	Fall 2020	Spring 2021	Summer 2021	Fall 2021	Spring 2022	Summer 2022	Fall 2022	Spring 2023	Team visit 2024
Data analysis				†						†			†
Goals and objectives review					†						†			†
Recommendations to faculty						†					†				†

Faculty approval and implementation of recommended changes

Learning objective	Summer 2018	Fall 2018	Spring 2019	Summer 2019	Fall 2019	Spring 2020	Summer 2020	Fall 2020	Spring 2021	Summer 2021	Fall 2021	Spring 2022	Summer 2022	Fall 2022	Spring 2023	Team visit 2024
Curriculum committee reports to faculty						†					†			†

Legend:

• P = Planned
• S = Scheduled
• X = Planned but data was not available
• IP = Data gathered but not yet analyzed
• CC = Analyzed but not yet reviewed by Curriculum Committee
• F = Reviewed by Curriculum Committee, not yet reported to faculty
• † = Completed

MBA
Faculty lead: Gwendolyn Lee – Chester C. Holloway Professor
Committee: MBA Curriculum

• MBA program goals & objectives overview
• MBA course map
• MBA timeline

Master of Science in Information Systems and Operations Management
Faculty lead: Kenny Cheng – John B. Higdom Eminent Scholar Chair, Professor
Committee members: Asoo Vakharia, Haldun Aytug, Praveen Pathak, Anand Paul

• MS-ISOM program goals & objectives overview
• MS-ISOM course map
• MS-ISOM timeline

Master of Science in Entrepreneurship (The Thomas S. Johnson Program)
Faculty lead: Alex Settles – Clinical Associate Professor
Committee: MSE Curriculum

• MSE program goals & objectives overview
• MSE course map
• MSE timeline

Master of International Business
Faculty lead: Brian Gendreau – Hough Professor
Committee members: Sean Limon, Ana Portocarrero, Amanda Phalin

• MIB program goals & objectives overview
• MIB course map
• MIB timeline

Master of Science in Management
Faculty lead: Gwen Lee – Chester C. Holloway Professor
Committee members: Sean Limon, Lindy Archambeau, Ana Portocarrero

• MSM program goals & objectives overview
• MSM course map
• MSM timeline

MS Marketing
Faculty lead: Lyle Brenner – Jack Faricy Professor, Associate Professor
Committee members: MS Marketing Curriculum

• MS Marketing program goals & objectives overview
• MS Marketing course map
• MS Marketing timeline

Master of Science in Finance
Faculty lead: David Brown – BB&T Professor of Free Enterprise, Associate Professor
Committee members: Carolyn Brown, Brian Gendreau

• MSF program goals & objectives overview
• MSF course map
• MSF timeline

Master of Science in Real Estate
Faculty lead: David Ling — Ken & Linda McGurn Professor
Committee members: MS in Real Estate Curriculum

• MSRE program goals & objectives overview
• MSRE course map
• MSRE timeline

Ph.D. programs
Faculty lead: Chris Janiszewski – JCPenney Professor of Marketing
Committee: PhD Curriculum

• Ph.D. program goals & objectives overview
• Ph.D. course map
• Ph.D. timeline

DBA
Faculty lead: Phil Podsakoff – Hyatt and Cici Brown Chair of Business
Committee: DBA Curriculum

• DBA program goals & objectives overview
• DBA course map
• DBA timeline

Be sure to observe the following deadlines to submit your award documents:

• If you are teaching during the Summer 2025 through Spring 2026 semesters, submit your award documents by June 1, 2026.

To be considered for the award, you are required to submit the following to the PhD Teaching Award Committee:

1. Course syllabus. To ensure that your syllabus is complete, be sure to review the University of Florida Syllabus Policy.

2. Course site URL. To ensure that your course site is complete, be sure to review the University of Florida Required Minimal Canvas Usage Policy.

3. Statement of your teaching philosophy. When crafting your 1-2-page single-spaced philosophy, consider ways to include tangible and specific examples of how you put your pedagogical philosophies into practice.

4. Midcourse evaluation. This evaluation should be administered via GatorEvals around the midpoint of your term (i.e., 6-8 weeks into the semester or 4 weeks into the mod if you are teaching a module course). See Midterm Evaluations for additional information on the evaluation, including how to opt-in. See Instructor Reports for information on how to generate a report of your midcourse evaluations.

5. Recording of one entire class session. You will need to provide a link (or links, if your class session is split into multiple recordings) to your recording. To ensure that your video is accessible during the award selection period, be sure to upload your video(s) to a hosting (Dropbox, OneDrive, or Google Drive) or sharing (YouTube or Vimeo) service.

As you prepare to record a class session, remember that recording technology can fail. Be sure to review your recording(s) to ensure the audio and video elements are of a high quality and to record early enough in the semester that you can re-record if necessary.

Note: You will want to provide advanced notice to your students that they will be captured in a recording in case they have a personal or cultural reason to not want to be filmed or photographed.

6. Official final course evaluations. These evaluations will be administered online through GatorEvals and will be available shortly after the semester that you teach. You should only submit the final course evaluations for the semester that you are submitting the award documents for. See Instructor Reports for information on how to generate a report of your final course evaluations.

7. Section(s) GPAs. Provide a breakdown of the final course GPAs for your students.

8. Self-evaluation of your midcourse and final course evaluations. This 1-2-page document should summarize what you learned from both of your course evaluation. Your reflection does not need to include quoted student comments, as those will be submitted and reviewed separately.

First, you should include what you learned from your midcourse evaluation after you read through the responses. Be sure to include any resulting modifications or improvements you made to your course or teaching during the second half of the semester.

Second, you should include what you learned from your final course evaluations. This portion of your self-evaluation should include any patterns you saw in the student feedback. You should also touch upon how well your midcourse improvements were received and what you would incorporate going forward.

Incomplete packages will not be considered, so be sure to include all required materials. You do not need to include any additional materials in your award application. Be sure to clearly label each document you submit to support the awards committee’s review process.

Note: If you have previously won a Ph.D. Teaching Award, you are ineligible to reapply for one year after receiving the award. Please submit all documents as a single zipped archive to the Teaching & Learning Center. Contact the Teaching & Learning Center if you have questions. We look forward to receiving your submissions.

Summer 2024-Spring 2025:

• Zhefan Huang (MAN4301), Sujin Park (MAR3503), and Alan Sohn (TAX5025 & TAX5027)

Read more about Zhefan, Sujin and Alan, and their teaching experience in the Warrington News.