aacsb-acct-cir-final-report-v1.pdf

The number of undergraduate accounting majors

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The number of undergraduate accounting majors increased from the Fall of 2012 through the Fall of 2015, but decreased in the Fall of 2016. New freshmen accounting majors increased from
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24 the Fall of 2012 through the Fall of 2014 but decreased in the Fall of 2015. The decrease of new freshmen in the Fall of 2015 may account for the decrease in the number of total undergraduate accounting majors in the Fall of 2016. While the exact reasons for the decrease in new freshmen accounting majors in the fall of 2015 are unknown, several factors likely played a role. Two long-time, extremely popular faculty members who were well-known and highly respected for their challenging classes retired. New additions to the faculty need time to adjust to their new teaching environment, and students need time to adjust to different teaching styles and personalities. Another possible factor was the change in the prerequisite for Intermediate Accounting I. As new freshmen students learned of the higher GPA requirement (a “B” in bot h ACCT 200 and ACCT 201), it possibly influenced their interest in pursuing accounting as a major. While the number of new freshmen accounting majors decreased in the fall of 2015, the number increased in the fall of 2016. In addition, the average freshman high school GPA has increased each year from fall 2012 through the fall of 2016. The average freshman ACT scores increased steadily through the fall of 2015 but fell slightly in the fall of 2016. Fall 2017 enrollment figures indicate the number of undergraduate accounting majors at 325. The Accounting JUMP program is the primary feeder of students into the Master of Accountancy (MAcc) program. The continued increase in the number of undergraduate accounting majors meeting the JUMP program requirements provides a valid basis to project the future growth of the enrollment in the MAcc program. WKU promotes its Honors College by providing financial incentives to eligible students. Table 6 provides information by semester regarding the number of accounting majors enrolled in the Honors College by semester over the five-year report period. Table 6 Department of Accounting Accounting Majors in Honors College 2012-13 2013-14 2014-15 2015-16 2016-17 Fall 28 40 38 34 38 Spring 25 38 32 33 35 Unduplicated Total 32 44 42 38 41 Table 6: Accounting Majors in Honors College The GFCB has a centralized advising center with professional staff that advises all students in the college. The additional funding provided by the student fees has allowed the College to add additional student support staff and services. This includes a full-time Communication Coordinator, an Internship Coordinator, and various student development initiatives. The
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25 Communication Coordinator assists with the AOL in written communications for the accounting majors, and the Internship Coordinator assists in identifying new employer prospects for career-learning experiences for accounting students. In addition, the Internship Coordinator has developed a system for tracking the number of accounting majors who participate in career- learning experiences during their undergraduate career at WKU.
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  • Summer '17
  • Michael Hart
  • Western Kentucky University, Department of Accounting, WKU

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