Other Department Guidelines

  1. Mission and Objectives

    1. Department Mission

      The Department of Accounting at Kent State University is dedicated to providing an innovative learning environment in undergraduate, masters, and doctoral programs that enable our students to achieve their personal and professional potential. The Department is committed to pursuing high quality research that culminates in the production of intellectual contributions that impact the knowledge, education, and practice of accounting.  The Department is actively engaged with its stakeholders, including our College, University, and professional communities, both domestic and internationally, through various activities.

    2. Program Objectives

      The specific objectives of our accounting programs vary by degree level. The objectives of each program follow.

      i.   Bachelor’s degree program objectives

      • provide students with a general knowledge of accounting
      • provide students with a fundamental ethical framework
      • provide a knowledge base to prepare students for further study in accounting at the graduate level
      • prepare students for careers in accounting that require only an undergraduate degree
      • provide students with knowledge base for professional accounting certification exams


      ii.   Masters degree program objectives

      • provide students with more specific knowledge about one or more specialty areas in accounting
      • provide students with a strong background in professional ethics
      • provide students with a knowledge base for the Certified Public Accountant exam
      • provide a foundation that supports the pursuit of a doctoral degree in accounting


      iii.   Doctoral program objectives

      • provide students with a background in research ethics
      • provide high quality education preparing students to perform high quality academic research and effective teaching as faculty members  in colleges and universities
      • encourage placement of students at universities offering doctoral and/or masters level accounting programs


    3. Quantitative and Qualitative Program Assessments

      The Department of Accounting will periodically measure and record progress toward the goals and objectives enumerated above by using the following data and other information.

      • Number of students pursuing the accounting major in relation to other majors within the College of Business Administration over a 5 year period.
      • Academic standing of entering majors as measured by GPA in relation to other majors in the College over a 5 year period.
      • Number of graduating students in relation to both total majors in accounting and to other departments and majors.
      • Academic performance of graduates as measured by GPA and in relation to other majors in the College.
      • Performance of accounting majors on College outcomes assessment instruments.
      • Job placement based on data gathered periodically by Career Planning and Placement Services, as well as qualitative assessments gathered from students, alumni, and members of the Accounting Advisory Council.
      • Performance of accounting students on professional certification examinations, including the CPA exam.
      • Placement of doctoral students
      • Placement of students on accounting internships, and systematic feedback from students and employers.
      • Faculty performance in instruction as measured by student evaluation instruments, course syllabi, documented innovations in teaching, and other materials assembled in faculty merit files or annual submissions for faculty workload assignments.
      • Faculty performance in research as measured by both the quality and quantity of published papers, presentations at academic and professional conferences, and other materials assembled in faculty merit files or annual submissions for faculty workload assignments.
      • Faculty service to the University and professional communities as documented in faculty merit files or annual submissions for faculty workload assignments.


  2. Students

    Students, both undergraduate and graduate, are a primary concern to all faculty.  Students' academic needs are of primary importance to the Department.

    1. Advising

      Undergraduate level student advising is provided by the Undergraduate Programs Office for the CBA and the departmental undergraduate coordinator. Student advising at the graduate level is provided by the Graduate School of Management and faculty members assigned by the Chairperson as program coordinators/advisors.

    2. Student Academic Misconduct

      The University’s Administrative policy regarding student cheating and plagiarism is included in the University Policy Register (See University Policy Register 3342-3-01.8).

    3. Student Responsibilities

      The instructor shall remind the student that he/she is accountable for the material covered in a course, regardless of his/her attendance record or of the validity of the reasons for absence. Instructors are not obligated to give make-up examinations nor to provide extra help for work missed due to unexcused absences.

    4. Course Organization and Grades

      The instructor should provide students at the first class meeting of each course with a syllabus of the course, including the number and dates of examinations, reading assignments, and such other requirements set by the instructor. The student should be referred to the current catalog for the meaning of grades. Penalties for cheating and plagiarism should be included in the course syllabus and announced at the first class meeting (University Policy Register 3342-3-01.8).

    5. Scholarships/Awards

      Student scholarship and awards in accounting are administered by the Department. The eligibility requirements, amounts of awards, and the application form currently in use are available from the Department. Most awards are announced at the Spring Beta Alpha Psi/Accounting Association Banquet.

    6. Teaching Fellows and Graduate Assistants

      Teaching fellows enrolled in the PhD program with an accounting major will be assigned to various duties equivalent to a 20 hour per week workload. A teaching fellow will be assigned to teach not more than six credit hours of accounting courses per semester. Graduate assistants will be assigned a variety of duties equivalent to the hour workload specified in the appointment letter.

    7. Student Organizations

      The Department sponsors a chapter of Beta Alpha Psi and a student accounting organization known as the Accounting Association. There is also a student chapter of the Institute of Management Accountants (IMA).  Student chapters of professional organizations may be formed with Department sponsorship it there is sufficient student interest.

  3. Curricular Policies and Procedures

    1. Curricula

      The Chairperson or any faculty member may propose curriculum changes or new programs for consideration by the Department Undergraduate Curriculum Committee (UGC) and/or the Graduate Studies Committee (GSC). The UGC or GSC, as appropriate, will forward its recommendations to the Department FAC. Proposals should include the nature of the change or new program, the rationale for the change or new program, and the effects on current curriculum and resources, and the need for any additional resources. A majority vote at a Department FAC meeting is necessary for approving a recommendation for any changes or new programs. Items approved by the Department FAC will be forwarded by the Chairperson through appropriate channels for approval and implementation.

      Curriculum and programs should be reviewed at least every five years.

    2. Course Development

      New courses normally will be developed by faculty who are interested in them and are to be assigned to teach them. Ideally, courses should be developed far enough in advance so that an effective course can be offered.

    3. Software and Reference Materials

      All software and reference materials to be purchased with Department funds for common use by the faculty or for use in courses must receive FAC and Chairperson approval if the amount exceeds $500. A written request with price information and justification must be submitted for approval.

    4. Accounting Internship Program

      The Accounting internship program is intended to provide students majoring in accounting at the bachelor's or master's degree levels with practical experience in public accounting, business enterprises, government or not-for-profit organizations which will make their accounting coursework more relevant, indicate how their accounting education relates to accounting practice, and give them an idea of what to expect in a future work environment. The internship experience can be obtained in the junior or senior year of the four-year program or at the senior or graduate levels as an integral part of the five-year accounting program.

      The internship coordinator will be appointed by the Department Chairperson and will serve as the instructor of record for internship courses. Procedures, eligibility requirements, grading and other internship matters are maintained in the Department Office.

      Changes in accounting internship procedures, eligibility requirements, grading policy and other matters will be made through appropriate curricular processes. The approved changes to the accounting internship program will become part of this Handbook without further vote.

  4. Regional Campuses and University Partnerships

    The Department or its representatives will meet periodically with regional campus faculty teaching accounting and accounting technology courses to discuss mutual concerns. The objectives of such meetings will be to facilitate the transfer of students to the Kent campus with the necessary proficiency in accounting principles.

    The Department chairperson is responsible for review and approval of faculty authorized to teach accounting courses at the regional campuses. The Department chairperson must approve the mode of delivery of these courses as well.  The chairperson also authorizes the offering of specific ACCT 3/4/50000 and ACCT 6/70000 courses at regional campuses and university partnership locations (e.g., at community college campuses and locations for EMBA program offerings).

  5. Professional Development Allowance

    The Department supports faculty professional development in the areas of teaching and research within the limits of available financial resources in the Department budget and KSU Foundation accounts, and other financial resources which may become available.  Faculty are encouraged to apply for funding support of professional development activities from the University Teaching Council and the University Research Council.  Additional funding support will be provided by the Department for the following activities:

    • Attendance at regional, national or international academic and professional meetings, seminars, workshops, or conferences at which the faculty member will be:
    • Making a first presentation of the faculty member’s research at a session designated for research presentations or research forums, or
    • Conducting or presenting a session at the meeting, seminar, workshop or conference, or
    • Obtaining knowledge/skills which will be presented to the Department Teaching or Research Colloquia, or
    • Obtaining new knowledge/skills which are required in the courses included in the faculty member’s teaching assignment, or
    • Obtaining or reinforcing knowledge/skills which will enhance a faculty member’s teaching or research
    • Any activity which supports a faculty member’s teaching or research as long as the expenditure for that activity does not violate Ohio state law and regulation or University policy.

    The amount of support for each faculty member will be determined at the last FAC meeting of each academic year for the following academic year.  Additions to the levels of support for each faculty member may be made at subsequent FAC meetings.  At any time that available funds become deficient to continue the approved levels of support, the Department Chair will notify Department faculty. 

    Unexpended funds may be carried over to future academic years.  Faculty may not have negative balances without prior FAC approval.  Periodic reports will be provided to faculty and the FAC on faculty professional development allowance activity and balances.

    Doctoral students will be provided financial support for professional development activities by the Department if funds are available.  The FAC may set a maximum level of support for doctoral students over the course of their doctoral program.  The following activities may be supported:

    • Making a first presentation of the doctoral student’s research at a session designated for research presentations or research forums, or
    • Conducting or presenting a session at the meeting, seminar, workshop or conference, or
    • Interviewing at the National American Accounting Association meeting near the conclusion of the doctoral student’s program.
  6. Departmental Discretionary Fund

    The Chairperson of the Accounting Department will prepare and distribute to the faculty an annual report (summary) of receipts, disbursements, and the current balance in the discretionary fund.

  7. Office Space and Equipment

    Faculty office space will be allocated by the Chairperson giving consideration to faculty preferences whenever feasible. Given resources available to the Department, faculty will be assigned individual offices which are adequately equipped. Requests for additional office space and/or equipment should be submitted to the Chairperson along with reasons for the need.

    The office assigned as the Department equipment room is to be used only by faculty and assistants authorized by the chairperson. If possible, office space separate from the equipment room will be assigned as work stations for student workers and graduate assistants.

    Departmental equipment is equipment purchased for use by all departmental personnel for temporary uses such as teaching a class or making a paper presentation.  As such it should be checked out with the departmental secretary or chair by the individual using the equipment and returned immediately after its use, normally within a period of a few hours.

    Any equipment repair requests should be submitted to the Department secretary who will make necessary arrangements for service calls. The secretary should obtain advance estimates of repair costs whenever possible and obtain the Chairperson's approval before arranging for service calls not covered by a service contract.

  8. Student and Secretarial Services

    Faculty may submit course syllabi, test, quizzes, manuscripts, etc., to the Department secretary for typing and copying with sufficient lead time to assure that the work can be completed on time. There is no guarantee that work submitted less than one week in advance will be ready on the date requested.

    Graduate research assistant requests should be submitted to the Chairperson when requested prior to each semester. The Chairperson will assign the assistants. Requests for student workers should be submitted to the Chairperson prior to the beginning of each term, if possible, or as soon as possible thereafter. Requests should indicate the type of work to be performed, the number of hours per week, and any special qualifications. Whenever possible, student help of 5-10 hours per week will be provided to faculty who make requests. The Chairperson will attempt to hire sufficient qualified student workers to satisfy faculty requests.

  9. Library Acquisitions

    Faculty member(s) should actively assist in keeping both the Department and the main libraries updated. Any current publication(s) considered supportive of research and/or teaching in accounting and/or the related fields may be requested by individual faculty, using one of the two following acquisition procedures:

    1. The faculty may complete the request form(s) and turn it (them) in to either the Department library representative faculty member or the Department Chairperson.
    2. The faculty may provide the information [author(s), title, publisher, date of publication, and number of copies needed] to either the Department library representative or Chairperson for order processing

    Since the allocated funds for the Department are usually limited, not all requests may be filled. The priority of filling any request(s) is based upon its (their) level(s) of significance in research and/or teaching. The faculty should attach a memo justifying his/her request(s) to facilitate the priority determination.