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Northern Illinois University

College of Business - NIU

Assurance of Learning

Learning Goals for Accountancy Programs of Study

The Department employs a variety of direct and indirect assessment techniques to evaluate the effectiveness of our programs. The Department's Curriculum Committee reviews assessment data annually to determine whether our students are achieving the learning goals enumerated for their respective programs. The Committee shares the results of this review with the entire faculty, noting areas in which improvements can be made.

Learning goals for each of our programs of study are listed below.

Learning Goals – B.S. in Accountancy

The NIU Bachelor of Science in Accountancy program provides essential study in accounting to prepare students at a level appropriate for entrance into the profession or graduate study. This preparation is demonstrated by the student's ability to:

  1. apply technical knowledge in cost management, financial accounting, accounting information systems, auditing and assurance services, taxation, and related business areas,
  2. communicate in a professional manner (oral and written),
  3. employ accounting-related technology,
  4. contribute to team projects,
  5. apply knowledge and skills to structured problems,
  6. evaluate unstructured/ambiguous situations and provide relevant business alternatives,
  7. identify ethical issues, decision alternatives, and consequences, incorporating appropriate professional codes of conduct, and
  8. demonstrate professional conduct in business.

B.S. in Accountancy Assessment Plan

Learning Goals – M.A.S.

The NIU Master of Accounting Science program provides advanced study in accounting to prepare students for the challenges of the professional practice of accountancy. This preparation is demonstrated by the student's ability to:

  1. apply technical accounting knowledge appropriate to the student's program of study,
  2. apply knowledge from other business disciplines that complements a professional accounting career,
  3. identify and research issues in a manner that facilitates decision-making,
  4. integrate accounting and business knowledge when making business decisions,
  5. communicate in a professional manner (oral and written),
  6. employ accounting-related technology,
  7. contribute to team projects,
  8. identify ethical issues, decision alternatives, and consequences, incorporating appropriate professional codes of conduct, and
  9. demonstrate professional conduct in business.

M.A.S. Assessment Plan

Learning Goals – M.S.T.

The NIU Master of Science in Taxation program provides advanced study in taxation to prepare students for the challenges of the professional practice of taxation. This preparation is demonstrated by the student's ability to:

  1. apply knowledge of technical tax authority with respect to:
    1. the federal income taxation of corporations, partnerships, and property transactions.
    2. the federal estate and gift taxes.
    3. other specialized areas of taxation that complement each student's career.
  2. identify tax issues and use technology to search for, identify, evaluate, and apply relevant primary sources of tax authority in developing appropriate tax planning solutions,
  3. communicate tax solutions in a professional manner,
  4. report tax transactions appropriately, and
  5. identify ethical issues, decision alternatives, and consequences, incorporating appropriate professional codes of conduct.

M.S.T. Assessment Plan