Identifying *assessment practices in undergraduate accounting programs

The researcher conducted a survey of 786 baccalaureate accounting programs in the United States to determine the content and structure of their assessment plans. The study focused on five essential workplace skills: critical thinking, information literacy, oral communication, problem solving, and written communication. It examined the accounting programs and related assessment plans to determine whether the identified skills were integrated into the curriculum and were identified as learning outcomes in the assessment process. The study evaluated how faculty assess students\u27 skills and how assessment results are used to make changes in programs and to improve student learning. The research also identified assessment related changes that have occurred. Responses were analyzed by three independent variables (Carnegie Classifications, (enrollment size, and region) to determine whether any significant differences existed. Significant differences were found in 13 of the 82 dependent variables in the study.;Significant differences were reported in the direct and indirect assessment instruments used to measure student learning, in the use of assessment data to make changes and improvements, and in the nature of those assessment related changes and improvements reported by the participants. Assessment audiences and methods used for dissemination of assessment results were also significantly different.;A greater number of significant differences were found for the dependent variables between size categories (eight) than between Carnegie Classifications (four) or region (one). More significant differences (four) were found in the indirect assessment instruments dependent variable (four) than in any other variable in the analysis.;All responding institutions reported that the five essential skills under study were addressed and identified as learning outcomes often or extensively in the accounting programs. In responses to questions about specific traditionally required courses, participants reported that the skills were mostly introduced or emphasized and occasionally not addressed. Albeit a low response rate (13%), the major findings of this study indicate that accounting educators are making changes in accounting education in the areas that were identified as crucially in need of change in the four major accounting education studies over the past 25 years