assessing student learning outcomes in the introductory accounting information systems course using aicpaapos;s core competency framework（评估学生的学习成果在介绍会计信息系统课程使用aicpaapos;核心能力框架）.pdf

JOURNAL OF INFORMATION SYSTEMS Vol. 21, No. 1 Spring 2007 pp. 149–169 Assessing Student Learning Outcomes in the Introductory Accounting Information Systems Course Using the AICPA’s Core Competency Framework Ronald J. Daigle Sam Houston State University David C. Hayes Louisiana State University K. E. Hughes II Louisiana State University ABSTRACT: This paper describes a unique learning outcome process for the assess- ment of an undergraduate course in AIS. Learning expectations targeted for assess- ment are the ‘‘functional competencies’’ promulgated in the AICPA’s Core Competency Framework for Entry into the Accounting Profession (Framework) (1999). This paper first frames the importance of assessment for motivating faculty to foster ‘‘continuous improvement’’ in student learning, as well as demonstrating accountability to public officials, accreditation bodies, and university administrators. The paper then focuses on a specific example (case study) of AIS course assessment. Evidence of student learning is observed, albeit imperfectly, through triangulation of multiple direct mea- surements, supplemented by indirect measures such as student self-assessments. Re- sults indicate that students became more competent in certain functional competencies and also reflect that the expected emphasis on certain competencies to be gained in the AIS course required modification to the assessment plan. AIS instructors were also able to leverage assessment information for improving the consistency of course con- tent and pedagogy in future semesters. Triangulation, therefore, provides evidence that