Date of Award
2002
Document Type
Dissertation
Degree Name
Doctor of Education
Department
Programs for Higher Education
Advisor
Dr. Joan B. Murry
Committee Member
Dr. Larry A. Bustetter
Committee Member
Dr. Frederick C. Kintzer
Keywords
accounting, accounting curriculum, accounting faculty, accounting professors, advisory committee, analysis, appropriateness, Certified Public Accountant, comments, computer applications, core accounting courses, curriculum design, curriculum guides, curriculum implementation, DeVry, evaluation, findings, formative committee, industrial advisory committee, learning objectives, learning outcomes, literature review, measurements, non-evaluations, pilot program, professional diversity, professional pronouncements, program effectiveness, research questions, recommendations, student participants, summative committee, systemic problem, teaching methods, United States, validity assessments
Abstract
The problem is that the DeVry Institute of Technology (DeVry) has been unable to market its accounting program effectively since its curriculum is not current and lacks computer applications. The purpose of the project is to develop an accounting curriculum that is professionally current and includes computer applications.
There were six research questions that needed to be answered in this study. First, what learning objectives should be included in each of the six core accounting classes; second, what will constitute valid measurements as to the learning objectives; third, what recommendations should be included in the applicable curriculum guides for the six core accounting courses; fourth, how should a pilot program be implemented for the six core accounting courses; fifth, how will the curriculum for accounting be implemented; and sixth, how will the accounting curriculum be periodically evaluated and modified to ensure program appropriateness?
Ten procedures were used to complete this study: (a) a literature review; (b) creation of formative and summative committees; (c) the development of appropriate learning objectives, learning objectives measurements, development of curriculum guides, development of a pilot program; (d) development of a plan for an accounting curriculum; (e) development of a plan of evaluation; (f) submission to the formative committee of the learning objectives, measurements, curriculum guides, plans for curriculum implementation and periodic evaluation, pilot program evaluation instruments and design; (g) administration of the pilot program; (h) analysis of the pilot program; (i) submission of the study's findings to the summative committee, and (j) the submission of the study's findings to the president of DeVry.
The study's findings and conclusions are (a) DeVry's curriculum design procedures are flawed, (b) there is a lack of professional diversity comprising DeVry's industrial advisory committee (IAC), and (c) the overdue impaneling of the IAC is symptomatic of a greater systemic problem of non-evaluations.
The study has recommended that: (a) DeVry's current IAC be broadened to include faculty and student participants; (b) DeVry should appoint a faculty member that is a Certified Public Accountant (CPA), with the responsibility to circularize any professional pronouncements; ( c) any pronouncement promulgated should be communicated to the accounting faculty for its comments; ( d) a pilot program will be introduced to determine the most effective teaching methods to be employed for any change; (e) an evaluation will be conducted every two years to ascertain the appropriateness of the learning objectives and learning outcomes; and (f) the study's results, conclusions, and recommendations be disseminated to all DeVry accounting professors throughout the United States for comments.