OREGON STATE UNIVERSITY

APAA - Assessment

College of Business

  1. Department of Accounting UG

    Professionally Competent

    • Financial Accounting
      • prepare financial statements in accordance with appropriate standards
      • interpret the business implications of financial statement information
    • Managerial Accounting
      • prepare accounting information for planning and control and for the evaluation of products, projects and divisions
      • judge product, project, divisional and organizational performance using managerial accounting information
    • Information Technology in Financial Systems
      • identify organizational information technology components and risks that can effect financial systems and prescribe appropriate controls
    • Tax
      • prepare business and individual tax returns in accordance with the appropriate authorities
      • analyze transaction data and tax authorities for purposes of tax planning and decision making.
    • Auditing
      • design an audit program to frame the various elements of planning, testing and reporting phases of an audit in the context of the overall audit objective, engagement risk assessment, and internal controls
      • apply auditing concepts to evaluate the conformity of financial statements with appropriate auditing standards.
      • analyze internal controls and interpret assessment of engagement risk
    • Professional Values
      • value integrity and stewardship
      • value service to the community and to the accounting profession
      • value life-long learning
    • Professional Behaviors
      • communicate complex ideas in writing and through oral presentations
      • work effectively in diverse team settings
      • effectively coordinate and motivate a group to achieve its best output
  2. Department of Business Administration

    • Recognize entrepreneurial opportunities for new business ventures and evaluate their potential for business success
      • Understand the implementation issues including financial, legal, operational and administrative procedures involved in starting new business ventures
    • Communicate effectively and professionally in business situations through physical or virtual presence, writing, speaking, listening, and electronic media.
      • Demonstrate the ability to lead by using team building skills and facilitating collaborative behaviors in the accomplishment of group goals and objectives.
      • Demonstrate good work habits, time management and self discipline.
    • Recognize basic concepts and theories related to business ethics and social responsibility.
      • Demonstrate knowledge of the ethical behavior appropriate to specific business situations.
    • Identify and analyze business problems and opportunities and formulate recommendations for courses of action.
      • Use quantitative and qualitative tools and methodologies to support organizational decision making.
    • Demonstrate awareness of the global, economic, environmental, political, ethical, legal and regulatory contexts of business practice.

    Functional area Learning Objectives:

    • Assess how organizations create value in their global supply chains through the integrated production and distribution of goods, services and information.
    • Describe the concept of competitive advantage and how it may be achieved through strategic and tactical methods.
    • Analyze the information content of organizational processes.
    • Define markets and apply marketing concepts and principles using a customer focus to effectively sell products and services.
    • Recognize and appropriately respond to ethical, legal and strategic concerns relating to human resource and organizational management.
    • Apply accounting concepts and methods to interpret financial statements for evaluating the financial position and performance of organizations.
    • Interpret and analyze accounting information for internal control, planning, performance evaluation, and coordination to continuously improve business processes.
    • Make basic investment and financing decisions for a business using financial managements and methods