Bachelor of Science in Accountancy Learning Goals & Objectives
- Technical Competence.
Accountants must have a strong fundamental understanding of the various disciplines within the field. Our program allows students to gain that understanding through required courses in financial accounting, accounting information systems, cost management, auditing and assurance services, and taxation and through elective courses in topics like forensic accounting, internal auditing, and SEC reporting. In addition, students gain an understanding of the profession and the skills required to succeed in our career planning and career skills development courses.
Accountancy students must develop core business knowledge in finance, management, marketing, and operations management. At NIU, students complete this business core in an integrative, two-course sequence during their junior year. Through the integration of these disciplines, these courses provide both a solid theoretical foundation and an understanding of how businesses operate. The knowledge and skills students acquire in these courses serve as a foundation for other 300- and 400-level business and accountancy courses.
- Effective Problem-Solving.
Accountants continually use problem-solving skills to solve business problems that are complex and multi-faceted. Case studies and group projects help develop these skills.
Real-world business problems require more than accounting knowledge. Acquiring decision-making and critical thinking skills through course projects provide the opportunities needed to develop these skills.
Technology impacts almost every facet of our lives and the accounting profession quickly incorporates changing technology. Accountants use technology for business planning, research, auditing as well as preparing financial statements and spreadsheets. Other accountants design software for accounting systems. Accountants must have the ability to use technology efficiently and also communicate information electronically to others.
Technology is integrated into most of the courses offered by the Department of Accountancy. Faculty members teaching these courses assume that every student has a working knowledge of personal computers and related software and course projects build on these basic skills.
- Effective Communication.
Accountants must be able to listen effectively in order to gain information and understand opposing points of view. They also need the ability to locate, obtain and organize information from both human and electronic sources. Further, accountants must be able to present and defend their views through formal and informal, written and oral presentation. They must be able to communicate with other accountants and with business executives.
The ability to work with others is an important part of accounting. Working effectively in groups with diverse members to accomplish a task is an essential skill. Accountants must be able to influence others, organize and delegate tasks, motivate and develop other people, and withstand and resolve conflict.
- Ethical Accounting Professional Values.
Accounting graduates should identify with their profession and be developing the values needed to be a successful professional. This includes, but is not limited to, understanding relevant financial and auditing standards and codes of conduct and applying them in the manner intended by the profession. They should be prepared to address issues with integrity, objectivity, competence, and concern for the public interest.
NIU College of Business accountancy students drafted the Honor Pledge and Code of Conduct that describes the environment, culture, and expectations of all accountancy majors (both of which were endorsed by the Department's Advisory Council and faculty). The goal is that all accountancy majors will embrace the spirit of the Pledge.