6-20-8_MHT_Assessment for effective decision-making from EMBA, the Accounting profession to Physical locking-anti-theft devices.mht

Assessment for Professional Effective Decision-Making from E= MBA, the Accounting Profession to Physical Lo= cking/Anti-Theft Devices

Avi Rushinek

University of Miami, Accounting Department, Jenkins 42= 1, C. Gables, Fl, 33124 USA

Sara Rushinek

University of Miami, 5250 University Drive, C.I.S. Dep= t. Jenkins 421, C. Gables, Fl, 33124

arush= @miami.edu, arushine@aol.com,

Abstract

This case is looking on an existing media assessment of MBA programs, and o= ur problem is how to turn it into a self assessment so it will be useful and reliable = preparation for the media assessments. Wh= at kind of information we need is supplied by the media companies that evaluate the MBA programs. However, we= have to decide what we need for the preparation self assessment so we can emulate the media assessment. What ki= nd of information do we need? We start with the media press release information a= nd eliminate redundant or insignificant variables. What are the best tools and procedures for obtaining it? For that we= use an online and offline survey that will help collect all the information according to the multiple regression on MBA ranking scores. The media (Financial Times, and Bu= siness Week, for example) picks the criteria to make the judgments. The regression evaluate that crite= ria helping us to select the most significant and orthogonal variable? The ANOVA (Analy= sis of Variance) tests the null hypothesis that the coefficient equal to zero, while the alternative hypothesis tests the hypothesis that these coefficien= ts are not equal to zero. These = are just a few of the questions that we as designers of tests, questionnaires, interviews, needs analysis, and other means of assessment must consider bef= ore we can proceed with a plan to create a self assessment for the media assessmen= t.

This paper researches the methods, and provides a tutorials, that we can us= e as a teaching case, as well as a tool for assessing communication of program rankings. Of particular interest is the assessment of EMBA (Executive Maste= rs in Business Administration) programs, but it could be applied to a variety = of communication skills in the fields of science, engineering, or technology in university or workplace contexts. Likewise,= it could be used as training programs for skill development for deans and prog= ram administrator in those fields. Assessment research and practice related to = communication and communication training in other professions can easily follow this mode= l.

We focus on EMBA assessment = of program for media ranking decisions that can apply to science, engineering, computi= ng, etc. Specifically, we are looking at needs assessment for the design of tra= ining programs for the CPA profession and accounting professors that prepare stud= ents and practitioners for professional development in Professional Continuing Education (CPE). Based on the criteria that we develop business school deans and chairs can assess the sk= ills for hiring, promotion, or placement decisions of faculty members. Likewise, we can use this method to conduct pre- and post-assessments. The tools will score the EMBA program prior to the treatment, measure the gap between the current score and the desired score, provide actionable activities, and repeat the process to achieve the higher desirable score. To measure progress in closing the= gap between the current and the desired ranking, remedial actions will be provi= ded. Such remedial action may be higher= more faculty members with terminal degrees that publish more articles in the top journals, for example. <= /o:p>

We develop new technologies = to measure professional communication skills, including but not limited to vid= eo recording, captioning, transcribing, publishing, subtitling, broadcasting a= nd webcasting the lectures, as well as Search Engine Optimizing (SEO) them. Some of the new methods or procedures for measuring professional communication skills include the rank= ing and rating of the classroom lecture recordings, the number of hits, views, downloads, etc… We than= development of goals, standards, benchmarks, evaluation criteria, for the assessment of professional communication skills of the instructors, including the degree = to which they can be repurposed for CPE, in addition to the original academic = degree purpose. This creates an auto= mated vetting system that will bring to the top the highest ranked recordings in every topic, sub-topic, and sub-sub topic.= NSBA, AACSB and other professional organizations such as the AAA (American Accounting Association), IIA (Institute of Internal Auditors), AI= CPA (American Institute of Certified Public Accountings) and the FICPA (Florida Institute= of Certified Public Accountants) regulate the studies of communication needs in various professions as well as the accounting profession to ground curricul= um planning and assessment development. These organizations certify the programs based on their criteria whi= ch the press and the media adopt for their rankings. This research critiques of current assessment problems that include criteria that have no statistically signif= icant affect on the final ranking and ratings and their other shortcomings. For example, this study finds that= the media overstates the importance of the number of publications in the top academic= journals. This may be due to the low level of relevance of some of these academic journals to the practicing MBAs.

This study surveys of existing assessment tools, programs, and methodologies that are based on traditional methods such as paper surveys and suggests supplem= enting them by online automated interactive real time surveys, for example. We examine “What makes= users unhappy” about “share-point team services web server security,” which is a family of communication system for software sharing as A Rushinek, S Rushinek demonstrated in Ubiquity, 2005. (portal.acm.org) it deals with “Design Case Study” and “A Needs Assessment for Microcomputer.” = Likewise, this research is grounded discussions of issues in assessment theory relate= d to professional communication skills or programs as they appear in “What Makes a Publis= her Important?” as A Rushinek, S Rushinek – demonstrate in Ubiquity, 2003 – (portal.acm.org) It deals with similar pages of= “User's assessment of the Marketing Information Systems.” This study deals with how to develop case studies of effective use of automated assessment t= ools or procedures, as well as how to develop such software. As the IT Journal, Vol 1, No 1 (2007) describes, “Faculty and administrators, and professionals with an interest in assessment &am= p; compliance” can apply such tools in theory and practice.

For example, https://ejournals.library.miami.edu/index.php/it/article/viewArticle= /4/2 discusses the subject of “Assessment Automation Software of Accounting Programs*, AACSB, SARBOX, HIPPA, BASEL II Compliance & CPA, CMA, CIA, C= ISA Computer Prep: an Internet Publishing Video DVD Recording, Web-casting/Streaming.” Th= is article deals with “Assessment of accounting programs by the AACSB, or regional organization of Accounting Programs lends themselves to computer automation” It shows how “Compliance with the AACSB, SARBOX, HI= PPA, BASEL II as well as CPA, CMA, CIA, CISA Computer Preps target Internet Publishing Video DVD/CD Recording, and Web-casting or multi-media Streaming tools to be more effective, efficient and provide a more enjoyable experien= ce.” It looks especially at “What= is assessment? And what AACSB and regional accrediting agencies expect?? Much = like any assessment activity, the AACSB involves: Developing an assessment plan, Building and using measurement standards, Motivating participants (faculty and students) to be involved and contribute, Performa= nce Evaluation Feedback, Deficiency Remediation Action and Revision of the assessment plan.”

Moreover= , it discusses “interactive assessment automation software experiences includes examples of both successful and unsuccessful outcomes of measureme= nt and evaluation of the current state of the art...applying standards to the Assessment core business, Use of assessment data to improve the accreditati= on rating while applying computer…Development of online internet assessm= ent and integrating AICPA Educational Competency Assessment helps constructing = an Evaluation of mission statements and standards of performance.”<= /o:p>

It l= ists the “Intended Audience” for these applications to include: R= 20;Colleges and departments preparing for accreditation or reaffirmation. Faculty and administrators, and professionals with an intere= st in assessment & compliance, Individuals interested in evaluation and measurement of training & learning outcomes and providing continuous im= provement, and CPE (Continuing Professional Education),” and that it is accredit= ed for CPE credits to CPAs, as provided by the “International Meeting of= the American Accounting Association 2006 Annual Meeting.” Finally this study researches many aspect of an assessment process, such as assessment design, implementation, data collection, data interpretation, data use, etc. This study will contribute to the CPA community auditing work, especially in auditing academic accounting and EMBA programs. It provides some advanced in data = collection, data analysis, for research, teaching, and practice purposes. The assessment process for CPE course materials includes the following information, using Microsoft Office Accounting CPE course materials as an example (See Exhibit= A):

“Objectives & Course Information, and Learning Objectives: The objectives of this chapter are to educate and to provide guidance and understanding to CPAs on= the process of for setting up and managing a new company in Small Business Accounting, and to provide CPAs with the information they need to better educate and assist their clients with this process. Course Level: Overview, Pre-Requis= ites: No prerequisites are required, Advanced Preparation: Before taking this cou= rse, the student should first install Microsoft Office Small Business Accounting 2006. Students are expected to practice with the product as they study these materials. Delivery Method: Self-study materials, product screen shots, examples, case studies, study questions, and final exam materials. Recommen= ded CPE Credit: This chapter is part of a 24-chapter CPE course featuring Small Business Accounting. The 24 chapters are divided into three equal parts of 8 chapters each. Each of the three parts is recommended for 8 hours of CPE credit, for a total of 24 hours of CPE credit. Course Development Date: May 2005. Revised June 2006. Advi= sorCPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority = on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponso= rs, 150 Fourth Avenue, Nashville, TN, 37219-2417.

NASBA grants CPE Sponsors, which are other organization that submit their course materials standards to NASBA for assessment. NASBA has an assessment process th= at applies to CPE Sponsors. The = AAA (American Accounting Association) is such a CPE Sponsor. The AAA applies the assessment pro= cess recommended by NASBA and accepted by all the state boards of accountancy, worldwide, especially in the U.S. An exa= mple of the US organizations includes the AICPA, and the FICPA (American and Flo= rida Institutes of Certified Public Accounting). This is a typical structure of assessment standards for communication of professional educational developm= ent that applies to many other professions such as medical, engineering, and le= gal continuing professional education.

In the hyperlink http://= aaahq.org/assessment/designing.htm the AAA describes the Designing an Assessment Plan that it appli= es to its communication and professional development. Exhibit C shows the typical assessm= ent steps that Rushinek and Rushinek had to follow to submit their workshops to= the CPE assessment committee as the record shows: “[PDF] Washington, D.C. File Format: PDF/Adobe Acrobat Assessment Automati= on Software for Accounting, Presenters: Avi Rushinek, University of. Miam= i; Sara Rushinek, University of Miami. Sponsor: Teaching and ...<= span class=3Da1>aaahq.org/pubs/AEN/2006/AM2006.pdf.” The Teaching and Curriculum Section of the AAA sponsors the event that the assessment committee approved for CPE, and Rushinek and Rushinek are instru= cted to present at the Annual convention 2006, about assessment software for decision making, as Exhibit D shows. Just like professional organizations the principals of assessment ap= ply to a lot of other areas. One = such area is the “Physical locking/anti-theft devices (LD).”&nb= sp; This demonstrates a case study of “a product evaluation a= nd selection system (PESS) for microcomputer users, vendors and consultants ne= ed assessment.” Even thoug= h this assessment applies to people rather than organizations, the same principles apply. In all cases, we are d= ealing with professional assessment communication principals, for decision making. In the case of CPE, w= e need to decide whether to approve the course materials, while in the case of LD,= we need to decide whether to approve the LD.

In = 220;Physical locking/anti-theft devices (LD) case study: a product evaluation and selection system (PESS) for microcomputer users, vendors and consultants ne= ed assessment.” (ACM SIGSMALL/PC Notes archive, Volume 12, Issue 3 (Augu= st 1986), Pages: 15 - 33, ISSN: 0893-2875, Publisher ACM New York, NY, USA) au= thors Avi Rushinek and Sara Rushinek (http://doi.acm.org/10.1145/382172.383021 ) illustrate that “the selection of computer systems can be a frustra= ting process. The overall satisfaction derived from a system depends on matching system specifications to user needs. This case study describes a Product Evaluation and Selection System (PESS) that correlates user needs to system specifications. This case illustrates the selection of LD. A recommendation report ranks the LD in descending order of their correlations to user needs. Implications for users, consultants and vendors are discussed and illustrat= ed.”

References=

Rushinek and Sara Rushinek “Physical locking/anti-theft devices (LD) case study: a product evaluation and selection system (PE= SS) for microcomputer users, vendors and consultants need assessment.” (A= CM SIGSMALL/PC Notes archive, Volume 12, Issue 3 (August 1986), Pages: 15 - 33, ISSN: 0893-2875, Publisher ACM New York, NY, USA) authors Avi (http://doi.acm.org/10.1145/382172.383021 )

A Rushinek, S Rushinek= “What makes= users unhappy: share-point team services web server security” -- Ubiquity, 2005 - Portal.acm.org ... Design Case Study: A Needs Assessment for Microcomputer ... <= b>Avi Rushinek's (arush@miami.edu) research interests ... Sara Rushinek's research interests include business ... http://www.acm.org/ubiquity/views/v6i2_rushinek.html?searchterm=3Dvo= lume

Avi & Sara Ru= shinek, A Rushinek, S Rushinek “<= span class=3Dw1>What Makes a Publis= her Important?” - Ubiquity, 2003 - portal.acm.org Similar pages User's assessment o= f the Marketing Information

Avi & Sara Ru= shinek, IT Journal, Vol 1, No 1 (2007) I Audience - ejournals.library.miami.edu... Faculty and administrators, and professionals with an interest in assess= ment & compliance, Individuals

[PDF] Washin= gton, D.C. File Format: PDF/Adobe Acrobat Assessment Automation Software for= Accounting, Presenters: Avi Rushinek, University of. Miami; Sara Rushinek, University of Miami. Sponsor: Teaching and ...aaahq.org/pubs/AEN/2006/AM2006.pdf

Exhibit A<= /o:p>

Objectives & Course Information

Learning Objectives

The objectives of th= is chapter are to educate and to provide guidance and understanding to CPAs on the process of for setting up and managing a new company in Small Business Accounting, and to provide CPAs with the information they need to better educate and assist their clients with this process.

Course Level

Overview

Pre-Requisites

No prerequis= ites are required.

Advanced Preparation

Before taking= this course, the student should first install Microsoft Office Small Business Accounting 2006. Students are expected to practice with the product as th= ey study these materials.

Delivery Method

Self-study materials, product screen shots, examples, case studies, study questions, and final exam materials.

Recommended CPE Credit

This chapter= is part of a 24-chapter CPE course featuring Small Business Accounting. The = 24 chapters are divided into three equal parts of 8 chapters each. Each of t= he three parts is recommended for 8 hours of CPE credit, for a total of 24 h= ours of CPE credit.

Course Development Date

May 2005. Revised June 2006

AdvisorCPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authorit= y on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Ave= nue, Nashville, TN, 37219-2417. <= o:p>

Exhibit B

http://aaahq.org/assessm= ent/designing.htm

<= /span>

Designing an Asses= sment Plan

An assessment plan is a planned set of activities (as illustrated in Figure 1) to help educat= ors review and reflect on the student learning in their educational programs/courses.

The ultimate purpose of an assessment plan is to improve student learning by us= ing assessment information to make decisions about educational design. Accordin= gly, it is helpful to understand the factors that contribute to student learning. These factors and their interactions are presented in Figure 2, the assessment framework developed by Gainen and Locatelli (1995, p. 4). The framework demonstrates that intended learning outcomes (i.e., educational objectives) interact with both student characteristics and the educational environment in producing student learning outcomes and client satisfaction.

The relationships in Figure 2= can help educators understand why assessment plans consider not only how to measure learning outcomes, but also how to establish goals/objectives and design and implement the educational environment. For example, a failure to achieve intended learning outcomes could be attributed to unreasonable expectations, a l= ack of student prerequisite competencies, poor design or execution of education= al activities, or some combination of these factors. A well-designed assessment plan can help educators make better decisions about their educational pract= ices by helping them evaluate both the individual and joint effects of various factors in creating student outcomes.

The focus of an assessment plan may be a college/university, an educational program, or a specific course. Accounting educators who might design or implement an assessment plan include department chairs, assessment committee members, or individual faculty members.

References to specific sources of information about establishing assessment plans:

Aposto= lou (1999) summarizes prior AAA publications on outcomes assessment and the nine "Principles of Good Practice for Assessing Student Learning" as published by the American Association for Higher Education (1992).

Palomba = and Banta (1999, pp. 37-52) describe the assessment planning process, including evaluation of the assessment plan itself.

Gainen and Locatelli (1995) provide a model for assessment planning and descr= ibe numerous assessment issues in the context of accounting education.

Erwin = (1991, Chapter 2) describes components of an effective assessment program.

Development and Design of= an Assessment Program

http://aaa= hq.org/assessment/fig01.htm

Exhibit C

Exhibit D

htt= p://aaahq.org/AM2005/cpe/cpe02.htm

= ;CPE Session 2: Saturday, August 6, 8:00 AM – 4:= 00 PM

Sarbanes-Oxley Microsoft® Accelerator Forensic Accounting,
Expert Witness Testimony, and Computer Litigation Support

Description/Objectiv= es:
Sarbanes-Oxley Microsoft Accelerator Forensic accounting workshop demonstra= tes how Accounting academics and practitioners can use Microsoft Share Point Te= am Services and Share Point Server to assist an internal audit team in impleme= nting, investigating, and improving compliance audit services. It describes how to become an Accounting Expert Witness and how to provide Expert Witness Testimony, with an emphasis on HIPAA (Health Insurance Portability and Accountability), Sarbanes-Oxley, and Basel II Compliance Forensic Accountin= g.

We will discuss R&am= p;D for experienced expert witnesses, including the issues of dealing with the forensic team of professionals. This workshop focuses on using forensic accounting techniques in general, and providing Computer Litigation Support= in particular. The workshop objectives include helping experienced expert witnesses to review their skills and upgrade them, while demonstrating to prospective expert witnesses the nature of the work, its intellectual chall= enges and financial opportunities and rewards. We plan to meet such objectives, by lectures, role playing, demonstrations, and most importantly active participation of the audience as well as discussions and arguments of pros = and cons of various issues.

Format/Structure:
DVDs for litigation support, including the pros and cons of different stand= ards such as DVD+/-RW/VR (Digital Versatile Disk, Read Write, and Video Recordin= g), DVD-RAM (Random Access Memory), HD (High Definition)-DVD, Blu-Ray DVD, DVD Copying, dubbing, burning, and recording, focusing on the technical and leg= al facets.

Intended Audience:
This study targets practicing and academic litigation and litigation support team members, including lawyers, economists, accountants, auditors, doctors= , engineers, corporate executives, expert witnesses, plaintiffs and defendants, as well = as students and others interested in the topic. This workshop will review the financial opportunities for expert witnesses, fee structures, relationship = with the legal profession, and opportunities for students that want to specializ= e in the area of forensic accounting and litigation support, and/or combine the study of accounting and law, and computer information systems.

Presenters: <= /b>
Sara Rushinek, University of Miami
Avi Rushinek, University of Miami

Sponsor: =
Teaching and Curriculum Section

* Denotes special requirements or prerequisite

Submissions
Call for Abstracts
Special issue of IEEE Transactions on Professional Communication
to focus on Assessment in Professional Communication

Deadline for Proposals: June 1, 2008
Guest Editor: Thomas Orr, Center for Language Research, University of Aizu<= br> Send email proposals (250-500 words) to Thomas Orr at t-orru-aizu.ac.jp.
Include the following information in your proposal:
- Title of proposed article
- Author name(s), affiliation(s), and contact information

Learning Objectives	The objectives of th= is chapter are to educate and to provide guidance and understanding to CPAs on the process of for setting up and managing a new company in Small Business Accounting, and to provide CPAs with the information they need to better educate and assist their clients with this process.
Course Level	Overview
Pre-Requisites	No prerequis= ites are required.
Advanced Preparation	Before taking= this course, the student should first install Microsoft Office Small Business Accounting 2006. Students are expected to practice with the product as th= ey study these materials.
Delivery Method	Self-study materials, product screen shots, examples, case studies, study questions, and final exam materials.
Recommended CPE Credit	This chapter= is part of a 24-chapter CPE course featuring Small Business Accounting. The = 24 chapters are divided into three equal parts of 8 chapters each. Each of t= he three parts is recommended for 8 hours of CPE credit, for a total of 24 h= ours of CPE credit.
Course Development Date	May 2005. Revised June 2006
	AdvisorCPE is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authorit= y on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Ave= nue, Nashville, TN, 37219-2417. <= o:p>