The mission of the
Accounting Department is to educate and prepare students for professional
careers in accounting and business. In
support of this mission and that of the University, the Accounting Department
provides quality instruction, scholarship, and service for its
constituents. Consistent with the
University's mission, the Department places its primary emphasis on
instruction, a secondary emphasis on scholarship, and a moderate emphasis on
service.
The Department's
principal activity is to provide high quality educational programs consistent
with the needs of the region. The
Department focuses on degree programs.
Limited attention is given to nondegree
programs (e.g., professional examination review, continuing professional
education), consistent with departmental resources and regional needs.
Consistent with
the needs of the accounting profession and the business community, the
Department emphasizes both graduate and undergraduate education. In addition to accounting programs, the
Department offers courses to support the other programs in the
The Department
believes that instruction and scholarship are complementary and that both are
necessary for sound educational programs.
As such, the Department expects faculty members to engage in scholarly
activities to maintain currency in their fields, support the instructional and
service components of the mission, and contribute to the development of their
disciplines. Given its instructional
mission, the Department emphasizes applied scholarship and instructional
development, while also encouraging basic scholarship. Contributions in each of
these three areas are valued by the Department.
The Department
believes that faculty members have an obligation to serve the accounting
profession and business community, the University, and the general
community. Such efforts enhance the
instructional and scholarly activities of the School, foster citizenship, and
support the economic development of the region.
The Department values equally service to the profession and the business
community, the University, and the general community.
GOALS AND
EDUCATIONAL OBJECTIVES OF ACCOUNTING PROGRAMS
The Southern Illinois University at Edwardsville Accounting
Department offers two degree programs: the Bachelor of Science in Accountancy (BSA)
Degree and the Master of Science in Accountancy (MSA) Degree. Together, these instructional programs in
accountancy have the following overall goal:
The goal of the
degree programs in Accountancy is to provide a high quality education that
prepares students, primarily those from Southwestern Illinois and the St. Louis
Metro-East area, for entry into professional careers in accounting in either
the private or public sector and serves as a base level of preparation for
advancement to the highest levels of the accounting profession and business
world. The programs provide
students with an educational foundation for future professional development in
the study and practice of accountancy and business.
EDUCATIONAL OBJECTIVES OF ACCOUNTING PROGRAMS
Educational objectives that are common to both programs in
accounting are as follows:
Development of
Accounting and Business Skills
·
To provide the technical knowledge needed for
entry into the accounting profession and advancement to higher levels within
the profession.
·
To provide the basic knowledge needed to serve
as a foundation for preparation for the Certified Public Accountant (CPA)
Examination, Certified Management Accountant (CMA) Examination, and Certified
Internal Auditor (CIA) Examination and to provide the college credits required to sit for these examinations. (The programs are not professional
examination preparation programs; such review and preparation is best accomplished through available noncredit review
courses.)
·
To clarify the value and
function of accounting and the accountant in society and within a global
economy.
·
To help students develop an awareness of the
ethical context in which business and personal decisions are made and to
instill in students a sense of the importance of personal ethics for accounting
professionals.
Development of Supporting Skills
·
To help students develop the ability to think
logically and critically, to solve problems, and to make decisions.
·
To provide an understanding of how to obtain,
use, and evaluate information to make informed judgments and decisions
·
To help students develop the ability to
communicate effectively, both orally and in writing.
·
To provide an understanding of
relationships among the various political, economic, and social institutions in
society and their relationships to the accounting profession.
·
To enhance students' ability
to understand and cope with uncertainty and change.
·
To help students enhance their interpersonal
competencies and develop into professionals
Additional educational objectives that are
more heavily emphasized in specific programs are as follows:
·
To provide students pursuing careers in
accounting a broad background in general education that will enrich their
lives, help them be responsible citizens, and serve as a foundation for and
facilitate their professional development.
·
To ensure that the School's educational
objectives for all undergraduate business programs are met by providing
students with knowledge and skills development in each of the following areas:
1.
Oral and written communication
2.
Mathematics
3.
Analysis, problem-solving, and decision-making
4.
Use of current business and information
technology
5.
Leadership and interpersonal skills
6.
Culture, history, and heritage of the
7.
World-wide cultural and historical perspective
with emphasis on the role and development of business
8.
The ethical context of business
9.
Political processes and structure
10. Basic
theories and concepts of the disciplines and professions that comprise business
organizations
·
To provide the basic technical knowledge needed
for entry into the accounting profession and as a foundation for professional
examination preparation and further development through professional experience
or graduate education; this technical knowledge includes basic competencies in
each of the areas of:
·
General business and the functional areas of
business
·
Financial accounting
·
Managerial accounting
·
Cost accounting
·
Governmental and not-for-profit accounting
·
Accounting and information systems
·
Taxation
·
Auditing
·
Accountants' responsibility and liability
·
Business law
·
To provide students with an
understanding of the different career opportunities available in accounting and
related areas.
·
To help students gain an appreciation for
diversity.
Master
of Science in Accountancy
·
To provide a deeper understanding of accounting
and business, including the various subareas of
accounting, by building on a solid technical foundation of accounting and
business knowledge gained at the undergraduate level or through prerequisite
study at the graduate level.
·
To permit individuals to
obtain specialized knowledge and understanding of specific areas of interest in
accounting (e.g., taxation, auditing, accounting information systems).
·
To provide for flexibility in pursuing
specialized areas of interest by combining accounting study with study in other
areas within or outside of business.
·
To gain a broader perspective of the role of
accounting in contributing to society and of the way in which accounting issues
might be resolved.