Summary of “outcomes assessment”: American Accounting Association Teaching and Curriculum Section outcomes assessment committee

Abstract A number of state legislatures, or their boards of higher education, along with the major academic accrediting agencies are now requiring institutions of higher education to include outcomes assessments in their evaluation process. Because of the significant impact this will have on all accounting programs, the Teaching and Curriculum Section of the AAA established a committee to examine the issues of outcomes assessment, and to provide an overview on the expected continued developments of this recent advance. Outcomes assessment focuses on the outcomes of the educational process, rather than on the inputs or on the learning environment. These outcomes are student-based, and may include behavioral, affective, and cognitive characteristics. Many institutions are struggling with attempting to find measurement devices that reflect their programs' objectives. Some universities have developed their own instruments, while others are using commercially available instruments. This report presents an overview of the Committee's work, and stresses the key role that faculty must play in the continuing development of outcomes assessment. 1