Writing Excellence Initiative

First Flight Year-End Report

2013-2014

Department: Accounting

Degree(s) addressed: Bachelor of Science in Accounting

Writing Excellence Collaborative Fellows: Linda Poulson and Paula Weller

NOTE TO 2013-2014 FIRST FLIGHT DEPARTMENTS

In this pilot year, we knew that different departments would begin from different places and proceed at different rates. If your department has not yet begun or only partially completed some of the steps below, please simply indicate that fact, briefly explain how far the department has gotten, and tell when you expect the department to complete them. Such information about your department’s experience is one of the desired outcomes of this year’s First Flight pilot.

  1. Writing Outcomes for Graduates (QEP Phase 1A)

Please describe process used to define the outcomes and attach the outcomes or pastethem inbelow.

On October 17, 2013, the Accounting Department faculty held a workshop moderated by Paul Anderson, which also included an Accounting Board of Advisors representative and two Business Communication faculty members. In preparation for the meeting, participants received a copy of John C. Bean’s Engaging Ideas and were instructed to read several relevant chapters. All found the material useful and the major revelation was that writing is helpful for integrating critical thinking into accounting assignments.

At this meeting, the Accounting faculty agreed that we would focus on writing in our discipline. To support this decision, we referred to the AICPA’s 2011 CPA Vision Project, which provided a core competency framework. One of the core skills highlighted was communicating business information.Expectations are that individuals entering the accounting profession will have the skills necessary to give and exchange information within a meaningful context and with appropriate delivery.Our graduates should have the ability to listen, deliver powerful presentations, and produce examples of effective business writing (Mapping of the AICPA Core Competency Framework to the Skills Tested on the CPA Exam, 2011, p. 6).

Our Board of Advisors representative shared his insights of writing in a corporate setting and what he believes is key to effective business communication. Information from a spring 2013 survey of recruiters, managers, and accounting graduates also provided information about genres and writing competencies. We discussed what constitutes writing in accounting and compiled a list of potential outcomes and measures of those outcomes. From this list, three specific outcomes were selected, mapped to our departmental learning objectives, and later approved by the accounting faculty on November 22, 2013 (See Appendix A). Although there are other usable outcomes, our chosen outcomes reflect genres used in our profession and are associated with three accounting courses, which progress through our major to our capstone course.

  1. Description of Current Practices (QEP Phase 1B)

Please describe the process used to map the current writing assignments and instruction for majors, provide the resulting map, and report the main points from the department’s discussion of the results.

The Accounting major has six required accounting courses taken only by students pursuing a major or a minor in accounting. In fall 2013, faculty teaching each of these courses were asked to describe the type of writing assigned in the course, percentage of course grade that the assignment represented, how often the assignment was used, which department learning goal was met, and how the assignment was graded (See Appendix B for Summary of Writing Assignments). In addition, samples of writing assignments for each course were collected.

Results of Appendix B were shared with our faculty at our February 2014 department meeting. Theanalysis showed that the Department used various writing genres, which all were thought to aid in improving ourstudents’ writing skills. Of the three specific writing outcomes selected as important for our graduates to master, only two were utilized—the tax research memorandum and the memorandum to stakeholders. Surprisingly, our capstone course, ACC 456, had a new faculty member and information about previous writing assignments was unknown. Unfortunately, this course is taught only in the spring semester and the 2014 faculty member is not returning next year. We realize that this course is crucial in the culmination of our writing outcomes and we must develop and consistently use writing assignments for this course.

Variations exist in apportionment of course grades for individual assignments as well as how they are graded. For example, only one assignment requires rewriting. Two assignments provide a grading rubric to the students to review with the assignment instructions. All graded assignments receive written comments from the faculty, but there are questions about the efficiency of this process. The faculty agreed that the use of rubrics for writing assignments is one of the best tools that we are not currently utilizing at its potential.

  1. Assessment of Effectiveness of Current Practices at Achieving Writing Outcomes (QEP Phase 1C)

Please describe or attach the rubric or other criteria used,describe the assignment(s) assessed,describe or attach the assessment results, andreport the main points fromthe department’s discussion of the results.

We assessed a stakeholder memo (Writing Outcomes third genre)assigned during the fall 2013 semester in ACC 336. This assignment was part of a larger project that required two memos and a group presentation (See Appendix C). Each student received reviewer comments from another student and had the option to visit the Writing Center for improvement ideas.

Two accounting faculty members, who did not teach ACC 336, evaluated 25 student memos using a rubric developed to assess writing skills valuable for the accounting profession (See Appendix D). Each evaluating faculty member completed a rubric for each student. The individual student scores were accumulated by each faculty member and summarized in an Excel spreadsheet. The total scores of each faculty member were compared for each criterion in a bar chart (See Appendix E).

On April 18, 2014, the evaluating accounting faculty, Paul Anderson, and Paula Weller discussed the results of the assessment of achieving writing outcomes currently in the Accounting Department. The majority of the discussion centered on changing the rubric for this assignment. The following suggestions were offered:

  • Consider adding point values for every skill being assessed (see Appearance category).
  • Provide more explanation to the three point categories. For example, what qualifies as “meets some criteria; uneven?”
  • Reallocate points to tasks with greater value, such as application of concepts, instead of appearance of memo.
  • Results show lower scores for utilization of financial data. Redesign the instructions to encourage greater and improved usage of financial data.

All the suggestions are relevant to other accounting courses. A good example is the use of financial data. Accounting students are more adept in using financial data in calculations than in explaining the data in written communication.

  1. Plan for Progressive Development of Students’ Writing Abilities (QEP Phase 2)
  1. Describe overall plan in a general way

Please describe the courses or groups of courses to be involved and what each will contribute to the students’ progressive development.

At our August 22, 2014 retreat, the Accounting Department discussed how to integrate our writing outcomes throughout the accounting program. We agreed to encourage writing in all our accounting major courses, but chose one course from each of the levels below to apply our three specific writing outcomes.

Level 1: Provide information

within the assignment;

limitedsolutions.

Level 2: Must research for

information; multiple

solutions.

Level 3: Data provided; must

determinethe question and

thesolution.

At the first level, ACC 336 will include memo assignments to various stakeholders that recommend a course of action to an accounting problem. For the next level, ACC 341 will focus on our second writing outcome, a tax research memorandum. At this level, students are expected to use more extensive research techniques that should result in more than one solution. In our capstone course, ACC 456, our students are expected to utilize their past writing experiences and accounting knowledge to evaluate data to determine the accounting problem(s) and solutions. For all writing assignments, we agreed to use a rubric that includes the basic skills identified in Appendix F. Although this rubric is designed for a basic memorandum assignment, we decided that individual professors could tailor it to meet their specific writing assignment (different grade allocation and additional skills), but their rubric should continue to assess the basic skills. Throughout all our writing, the overriding goal is that students will increase their writing skills as they progress through the different levels and they will demonstrate their mastery of the writing outcomes in the capstone course.

  1. Describe specific steps to be taken next year to begin pilot implementation (QEPPhase 3)

Please indicate the actions to be taken and changes to be made next year.

  1. Ask for input about usage of the generic rubric approved August 22, 2014.
  2. Meet with our visiting professor for ACC 456 in fall 2014 to prepare comprehensive writing assignment for that course.
  3. Collect the assignments (pre-grading) and rubric results during fall 2014 and spring 2015 for assessment of writing and learning outcomes.
  4. Report results to faculty at our August 2015 retreat and discuss changes.
  5. Share results with WEI and Accounting Board of Advisors.
  1. Additional Writing Excellence Initiative Activities

Please describe activities supporting the Writing Excellence Initiative that are not covered above.

The Accounting Department invited Christie Arp and several of her associates to campus on April 1, 2014. Christie is a recruiter for EY and the Southeast regional reviewer of writing samples in the hiring process.

We shared information with her about our writing initiative throughout the University. She met and exchanged ideas with the Business Communication faculty, the Writing Center Director, the Porter Center staff, WEI Director, Accounting Department Faculty, and students in Beta Alpha Psi. Discussions were tailored to address how to improve writing skills and services of each group to meet the needs of the accounting profession.

Appendix A

LSB Department of Accounting

Integrated Learning and Writing Outcomes for Accounting Graduates

Accounting Learning Outcomes

  1. Accounting graduates will demonstrate an understanding of fundamental accounting concepts and principles.
  1. Accounting graduates will demonstrate the ability to articulate and apply such accounting concepts and principles.
  1. Accounting graduates will demonstrate the ability to evaluate standard accounting practices in a variety of business setting and organizational forms.
  1. Accounting graduates will demonstrate the ability to integrate financial, managerial, and tax accounting concepts and principles for the purpose of aiding in business decision-making.
  1. Accounting graduates will demonstrate an understanding of the role that accounting plays in the global business environment.
  1. Accounting graduates will demonstrate the ability to develop and apply technology.

Writing Outcomes for Accounting Graduates

Today’s business environment requires accounting professionals to adapt flexibly to a wide range of audiences, purposes and genres. To ensure that our students are equipped to meet these demands, the Department of Accounting is committed to preparing our graduates to communicate the results and significance of their technical work in ways that meet the needs and expectations of their employers, clients, and other readers. Our approach places special – but not exclusive – emphasis on teaching them to combine their technical and writing abilities to perform the following, varied writing genres at a professional level:

  1. Write a section of the audit work papers that is included in the file to supervisors and peers for review that describes work performed and conclusions reached.
  1. Write a tax research memorandum to the client, which states the facts, the issues, conclusion, and reasoning and authorities.
  1. Write a letter or memorandum to stakeholders, such as the Board of Directors or management, which recommends a course of action to an accounting problem.

Appendix B

Appendix C

Lean Accounting Presentation and Related Assignments

ACC 336 Cost Accounting Dr. Paula Weller

Purpose of Assignment

The goal of this course is to identify ways accounting information helps managers as they plan, develop control procedures and make decisions for their organizations. Cost accounting involves determining the cost of products and services and measuring performance of employees and organizations. Many companies today are changing their business operations to lean processes, which focus on the customer and the elimination of waste. This change in focus also requires a change in the accounting system. To introduce you to lean processes and lean accounting during the semester, you are to: (1) read Who’s Counting? A Lean Accounting Business Novel by Jerrold M. Solomon (2003), (2) write two memos, and (3) prepare and participate in a group presentation. In addition to exposing you to this new process, this assignment will:

  • Review written communication as required for the CPA exam and the profession
  • Provide practice for students to participate in the IMA Case Competition
  • Simulate presentations often expected in the accounting profession

Tasks

AssignmentDue Date% of Project Grade

Memo #110-02-2013 15 percent

Memo #211-06-2013 15 percent

Group Presentation12-10-2013 70 percent

Scenario for Memo #1

Peter Worthington, President and CEO of Tricor Electronics, has hired you, Mike Rogers, as Vice President of Manufacturing to fix several problems. Currently, the company’s earnings are suffering, customer service is the lowest in the industry, and inventory is not moving. Peter has asked you to analyze the current accounting system and answer the following questions:

  • How are product costs computed?
  • What is wrong with Tricor’s accounting and IT systems?
  • How do non-accounting managers view and use accounting reports?
  • Do you recommend any changes?

Requirements for Memo #1

  1. Write a memo to Peter Worthington from Mike Rogers answering the questions above.

Appendix C (continued)

  1. Submit a draft on the due date for grading by a student assigned to be your peer reviewer. Grader comments and memo grades are made using the Memo Grading Rubric on Moodle.
  2. Make an appointment with the LSB Writing Center Consultant to discuss any grader comments and revise your draft for final submission to the course professor seven days after receipt of the graded draft.

Scenario for Memo #2

Tricor has forty million dollars of inventory, which turns four times a year as compared to an industry average of six turns a year. Mike believes that by using lean processes he can reduce inventory and improve cash flows, but will initially cause inventory write-downs. Fred Chapman, the CFO, questions Mike’s comments that GAAP and suppliers are causes of problems with inventory.

Requirements for Memo #2

  1. Write a memo to Fred Chapman from Mike Rogers answering the following questions:
  2. What are some problems caused by GAAP related to OH cost allocations? How does using lean processes help eliminate these problems?
  3. What problems occur with having a large number of suppliers?
  4. If inventories are reduced, what short-term issues might arise?
  5. Submit a draft on the due date for grading by a student assigned to be your peer reviewer. Grader comments and memo grades are made using the Memo Grading Rubric on Moodle.
  6. Make an appointment with the LSB Writing Center Consultant to discuss any grader comments and revise your draft for final submission to the course professor seven days after receipt of the graded draft.

Scenario and Requirement for Presentation

In Who’s Counting? A Lean Accounting Business Novel by Jerrold M. Solomon, 2003, Tricor Electronics is experiencing various problems, which affect the bottom line. The Board of Directors wants answers. Accounting and manufacturing personnel must develop a partnership to successfully achieve world-class results. The Board wants your management team to summarize the problems with the traditional system and how you will use lean processes and lean accounting to fix these problems throughout the company. Remember, the Board has limited understanding of lean processes and lean accounting. You cannot provide a training session on lean, but you will need to summarize the benefits and problems of implementing and maintaining

Appendix C (concluded)

lean processes and lean accounting. You must also be realistic and provide the Board with an honest timeline for the conversion and expected results for the company as a whole. The

company’s existence and your future depend on a coordinated effort to have the Board and all employees support this change. Good luck!

Presentation Requirements

  1. Presentations will be limited to no more than fifteen minutes (minimum of 12 minutes). Any presentation exceeding this time limit will be penalized.
  2. Each team member is required to have an equal part in the presentation.
  3. Presentations will be evaluated on content, style, and response to the requirements.
  4. PowerPoint slides will be evaluated on their contribution to the presentation. A copy of your PowerPoint slides should be provided to the professor in hard copy and electronic format. Excel usage is also encouraged in the presentation to summarize any calculations and provided in electronic form.
  5. Multiple criteria will be used in evaluating the presentations, including the technical content, presentation skills, case analysis style, presentation organization, and strength of recommendations and conclusions based on the requirements (See grading rubric on Moodle).
  6. Each team member must complete a team evaluation provided on Moodle.
  7. Class members will also evaluate every other group’s presentation.

Appendix D