Graduate Executive Committee November 14, 2014 Minutes

Transcription

Graduate Executive Committee
November 14, 2014
Minutes
Business

Proposed MAcc program (Dr. Blaise Sonnier): Dr. Sonnier presented on a new MAcc program, explaining
that this fills a niche not currently filled for Southern Colorado. This program implementation is particularly
prudent given the CPA licensure changes to take place July 2015.
Action: The GEC unanimously voted to recommend the new MAcc program.

Change in Physics PhD program (Dr. Karen Livesey): Dr. Livesey presented a proposed change to the total
number of credits for Physics PhD students. Currently students are required to take 36 course credits, 30
dissertation credits, and 9 additional electives. They request to remove the 9 extra credits and have 36
course credits and 30 dissertation credits for a total of 66 credits.
Action: The GEC unanimously voted to recommend the changes to the Physics PhD program.

Changes to Criminal Justice masters program (Dr. Stephanie Ryon): Dr. Ryon presented a change to the
core courses for the Master’s in Criminal Justice. The change would not change the final credit number
required but instead add six credits of required core credits and decrease elective credits by 6 credits.
Action: The GEC unanimously voted to recommend the changes to the Criminal Justice Master’s program.

Guaranteed and Fast Track Admissions
o Keep Fast Track Option for those programs who want it?
 For students who graduated from UCCS in the past 4 years with their bachelors and are
applying to master’s program (fast track not available for doctoral programs).
 Whether fast track or not, programs are able to waive items for students if they feel all
material are not necessary to make a decision about an applicant.
Action: The GEC voted to remove Fast Track as an option at UCCS.
o Keep Guaranteed Admission for those programs who want it?
 For current UCCS undergraduate students who are exceptional. There will be higher
standards for admission. This is a recruitment tool for our best undergraduates (but only for
master’s programs.)
Action: The GEC voted to keep Guaranteed admission as an option at UCCS.
Announcements
Fall GEC Meeting (10:00 – 11:30; Dwire 204) December 12
Spring GEC Meetings (10:00-11:30) NOTE ROOM CHANGES
February 13 (UC Brooks 126), March 13 (UC 124), April 10 (UC 124), May 8 (UC 124)
International Workshops November 18th: Multiple sessions but there is an international student panel from 1-2
in UC 302 (students will discuss the ways of their culture and the difference of their experiences)
Fall Graduation Ceremony December 19, 2:00, Broadmoor World Arena
Travel Awards: Awarded 9 travel awards. The number of applications was lower than has been in the
past. We will have Spring applications. Travel awards will be given twice a year and are for travel July –
December and January – June.
Reminder: Last semester it was voted that we would stop accepting applications one week prior to
the start of a term to ensure that admissions and staff can get students enrolled in an appropriate
timeframe. All Spring 2015 applications will be closed Sunday, January 11, 2015 at the latest.
University of Colorado Colorado Springs
Proposal for Master of Science in Accounting
November 2014
Table of Contents
Description of the Proposed Master of Science in Accounting Program.................................................. 2
Basic Design of the Program ................................................................................................................ 2
Student Learning Goals of the Program ................................................................................................ 3
Concerns to be Addressed ......................................................................................................................... 3
Bona Fide Need: Student Demand and Workforce Demand ................................................................ 3
Role and Mission Criteria ..................................................................................................................... 5
Duplication............................................................................................................................................ 5
Statutory Requirements ......................................................................................................................... 5
Program Quality and Institutional Capacity.............................................................................................. 6
Admission, Transfer and Graduation Standards ................................................................................... 6
Curriculum Description and Assessment Process ................................................................................. 6
Professional Requirements or Evaluations.......................................................................................... 10
Institutional Factors ............................................................................................................................ 10
Physical Capacity and Needs .............................................................................................................. 11
Cost Description and Source of Funds ................................................................................................ 12
Other Relevant Information ................................................................................................................ 12
Reviewers Comments ......................................................................................................................... 14
Table 1: Enrollment Projections ................................................................................................................. 16
Table 2: Physical Capacity Estimates ......................................................................................................... 18
Table 3: Projected New Expenses for New Program ................................................................................. 20
Exhibit A: Enrollment Projections .............................................................................................................. 23
Exhibit B: Articles Regarding Enrollment Projections for MBA vs. Specialized Graduate Degrees......... 25
Exhibit C: Articles Regarding Demand for Accounting Graduates ............................................................ 34
Exhibit D: Diagram of the Program ............................................................................................................ 39
Exhibit E: Biographies and Vitas of Faculty Members .............................................................................. 41
Exhibit F: Financial Projections.................................................................................................................. 65
Exhibit G: External Review Comments ...................................................................................................... 67
Exhibit H: Reply to External Review Comments ....................................................................................... 74
University of Colorado Colorado Springs – MAcc Proposal
1
Graduate Program Proposal
Master of Science in Accounting
Description of the Proposed Master of Science in Accounting Program
Basic Design of the Program
The primary objective of offering a Master of Science in Accounting (MAcc) program at UCCS
is to provide a graduate-level accounting education for individuals seeking a career in public
accounting, industry, or government. The primary motivation for creating a MAcc program
derives from revised Colorado educational requirements for CPA licensure which become
effective July 1, 2015. The new Colorado educational requirement for CPA licensure requires
150 hours of education; the previous educational requirements only required 120 hours.
UCCS currently offers a Master in Business Administration (“MBA”) with a concentration in
accounting, but does not offer a graduate degree in accounting (i.e., MAcc). The MAcc is
perceived as preferable to an MBA degree with an accounting concentration by many regional,
national, and international CPA firms who hire entry-level staff accountants. The MAcc is also
perceived favorably by organizations hiring students entering career tracks targeted towards
controllership, internal auditing, and other accounting-specific positions. Additionally, no public
university in Colorado south of Denver offers a MAcc.
Therefore, offering a MAcc at UCCS would be beneficial to 1) our graduates by improving
placement and career opportunities; 2) the university and College of Business by attracting
additional graduate-level students; 3) the business community by providing a pool of welleducated, CPA-eligible accounting graduates, and; 4) undergraduates from other southern
Colorado institutions who do not have the opportunity to pursue a MAcc degree at their local
university.
The proposed MAcc will include courses in areas such as financial accounting theory,
accounting ethics, auditing and assurance, managerial decision-making, and federal taxation.
Upon completion of the proposed MAcc program, most students will meet the education
requirements for the following two professional designations: the Certified Public Accountant
(CPA) and the Certified Management Accountant (CMA).
Applicants will be required to meet accounting-specific criteria to be admitted into the MAcc.
These admission criteria include 18 credit hours of undergraduate upper-division accounting
courses, 12 credit hours of undergraduate coursework in other business disciplines, and three
credit hours of undergraduate, upper-division business writing. Students admitted into the MAcc
will be required to complete a total of 30 graduate-level credit hours, including 18 hours of
graduate accounting coursework and 12 hours of graduate-level business elective coursework.
Within the 18 hours of accounting coursework, the program will require four core accounting
courses (accounting theory, advanced auditing, accounting ethics, and federal tax research and
planning) and two elective accounting courses. The 12 hours of graduate level coursework in
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other business disciplines are currently offered in the MBA program and would be taken with
MBA students.
Student Learning Goals of the Program
We propose four student learning goals for the MAcc program:
Our students will demonstrate:
1. Technical competency and professional knowledge.
2. Critical thinking and problem-solving.
3. The ability to recognize and respond to ethical situations.
4. Communication skills.
Our student learning goals state the educational expectations of the proposed MAcc program.
The learning goals are derived from the College of Business vision and mission statement. Our
accounting program’s mission is focused on providing an innovative, modern, accounting
education that integrates theory and practice and provides students with the relevant knowledge
and skills needed to pursue various professional accounting career paths and certifications. Our
proposed MAcc program will prepare students to meet the revised Colorado educational
requirements for CPA licensure that become effective July 1, 2015. The MAcc program will also
prepare students to meet the education requirements for CMA certification. Our learning goals
are based on our mission, expected outcomes, and strategies.
Students graduating from the MAcc program will have a solid foundation in advanced, technical
skills and concepts of accounting which will enable them to be well-placed in industry, nonprofits, governmental agencies, and CPA firms. Graduates will have a solid basis in auditing,
accounting theory, managerial decision making and analysis, and federal taxation, enabling them
to choose among many specialized career paths. Graduates will also be able to recognize ethical
and legal accounting issues and to develop responses to ethical situations. Finally, graduates will
be prepared to contribute immediately to their new organizations as professionals, which will
lead to enhanced relationships between the university and the business community.
More specific information on assessment of the student learning goals is provided in Section B.2
of this proposal.
Concerns to be Addressed
Bona Fide Need: Student Demand and Workforce Demand
Student Demand
Attached both as Table 1 and Exhibit A are enrollment projections for our MAcc program. In
determining our enrollment projections, we relied on data gathered from students currently
enrolled in our MBA program with an emphasis in accounting. We also gathered data regarding
the number of students that earned undergraduate degrees from Colorado universities south of
Colorado Springs. Finally, we assume that all students currently enrolled in our Accounting 4+1
program will instead opt to enroll in our MAcc program. Our current Accounting 4+1 program
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allows students to earn an undergraduate degree in accounting and an MBA with an emphasis in
accounting in a 5 year period.
Following are the enrollment projections over the next five years for our proposed MAcc
program:
UCCS Undergraduate Students Enrolling in MAcc
Non-UCCS Undergraduate Students Enrolling in MAcc
Enrollment Projections Total
Yr. 1
24
8
32
Yr. 2
25
9
34
Yr. 3
27
10
37
Yr. 4
28
11
39
Yr. 5
29
12
41
Exhibit A provides a detailed explanation of the methodology and assumptions used in deriving
the projections.
Currently, all UCCS accounting courses are offered during the evening at least once per year to
accommodate the schedules of working students. This practice would continue with the approval
of the MAcc program. It is highly likely that the graduate-level accounting coursework would be
offered solely during evening hours.
Workforce Demand
Business schools have traditionally focused their master’s level programs on the MBA degree, a
generalist business degree designed to provide general management education in the areas of
accounting, finance, marketing, operations and strategy. The last few years has seen a national
trend of declining enrollments in MBA programs and growing enrollments in specialized masters
programs. This has primarily been driven by employer demands. Several articles regarding the
general decline of MBA enrollments across the nation and the increase in enrollments in
specialized masters programs in response to employer demand can be viewed in Exhibit B.
Data released by the American Institute of Certified Public Accountants and Brilliant Search, a
search, staffing and management resources firm specializing in accounting, finance and
information technology professions, indicate an unprecedented demand for accounting graduates
(see Exhibit C). The survey was conducted by the UCCS College of Business in September
2014 and was addressed to accounting professionals in the Colorado Springs area. The purpose
of the survey was to gauge the current and future demand for employees with a MAcc degree.
The College of Business received 23 total responses, primarily from CPA firms. Respondents
also included privately-owned businesses, publicly-traded businesses, and non-profit
organizations. The vast majority of respondents are likely to hire MAcc graduates within the next
five years. Additionally, most respondents expect that the new CPA licensure requirements that
become effective July 1, 2015 will increase the demand for accountants holding a MAcc degree.
Sixty-five percent of respondents expect that the demand for CPA-eligible accountants in
southern Colorado is likely to increase over the next five years. Additionally, 91 percent of
respondents believe that an advanced degree differentiates employees from those who do not
have an advanced degree. Top attributes cited as differentiating qualities include a higher level of
understanding of content specific topics, reduced training time, commitment to the profession,
and advanced business knowledge and perspective.
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Of the companies that were surveyed, almost half reward employees that have advanced degrees.
Rewards at these companies include higher starting salaries, improved promotion opportunities,
and accelerated career advancement. Seventy-eight percent of respondents anticipate the need to
hire individuals who have a MAcc within the next five years and 30 percent of respondents
believe that their company will hire more MAcc graduates than MBA graduates within the next
five years. Almost all of the respondents believe that a university’s reputation is an important
consideration when hiring employees and 100 percent of those surveyed believe that the
University of Colorado Colorado Springs has a high reputation for graduate talent.
Role and Mission Criteria
The proposed MAcc program is congruent with the role and mission of UCCS and the College of
Business. We aim to provide a transformative educational experience by providing an avenue
for individuals to fulfill their educational requirements for licensure as a Certified Public
Accountant [UCCS Strategic Goal 3 and UCCS College of Business Corresponding Goal 3(1)].
The program will also provide working adults in southern Colorado with access to a specialized
graduate degree in accounting not currently available at any other public university south of
Denver. This will further diversify our graduate accounting student population by attracting
students from beyond the Pikes Peak region [UCCS Strategic Goal 1]. A specialized graduate
degree in accounting will also broaden the scope of our College of Business graduate student
population promoting a vibrant and healthy learning environment [UCCS Strategic Goal 5].
Over time, having a strong alumni network of students holding a MAcc will build and strengthen
the university’s relationship with the CPA and business community [UCCS Strategic Goal 5 and
UCCS College of Business Corresponding Goal 5(7)].
Duplication
No other public university in Colorado south of Denver currently offers a MAcc. While the
University of Colorado Boulder, the University of Colorado Denver, Colorado State University,
and the University of Northern Colorado currently offer MAcc-type programs, they are unlikely
to serve the needs of potential graduate accounting students in southern Colorado. Many
graduate accounting students in our proposed MAcc program will be full-time working
professionals in southern Colorado who will likely be attracted to having convenient access to
evening courses. A program at UCCS would meet the needs of these students. The proposed
program would also provide an avenue for current undergraduate accounting majors at UCCS, as
well as those at other southern Colorado universities, to earn the additional education hours
required for CPA licensure beginning July 1, 2015. Thus, our proposed MAcc will not be
competitive with the programs located in northern Colorado or with other public universities in
southern Colorado.
Statutory Requirements
The MAcc program conforms to the requirements of Colorado’s Student Bill of Rights
(C.R.S.23-1-125).
5
Program Quality and Institutional Capacity
Admission, Transfer and Graduation Standards
Full admission into the MAcc program will require that the applicant holds a bachelor’s degree
and has successfully completed the following accounting foundation courses (or their equivalent)
above the introductory level from an accredited university:
Accounting Coursework*
ACCT 3010 – Intermediate Accounting I
ACCT 3020 – Intermediate Accounting II
ACCT 3110 – Cost Accounting
ACCT 4210 – Individual Income Tax
ACCT 4600 – Auditing
Three additional hours in accounting
*Must be taken within the past 10 years at the time of admission into the program
Full admission into the MAcc program also requires the following other business coursework (or
their equivalent) from an accredited university:
Other Business Coursework
FNCE 3050 – Basic Finance
MGMT 3300 – Introduction to Management & Organization
MKTG 3000 – Principles of Marketing
INFS 3000 – Introduction to Mgmt. Information Systems
Finally, full admission also requires the completion of ENGL 3080 – Advanced Business and
Technical Writing or an equivalent.
An individual may be admitted into the MAcc program on a provisional basis at the discretion of
the Admissions Committee. If the terms of provisional admittance are met, the student will be
transferred to regular degree status and fully admitted into the program.
Enrollments are not expected to be limited. Both the academic standards for continuing in the
MAcc program and graduation requirements will be the same as UCCS’ current MBA program.
Curriculum Description and Assessment Process
Program Requirements
MAcc students will be required to complete 30 hours of graduate level coursework, including 18
hours of accounting coursework and 12 hours of other business coursework. The 18 hours of
graduate level accounting coursework will require 4 core accounting courses (accounting theory,
advanced auditing, accounting ethics, and federal tax research and planning) and 2 elective
accounting courses, all of which are currently or will be offered on UCCS’ campus
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The 12 hours of elective business coursework is currently offered in the MBA program, either on
the UCCS campus or on-line.
Our proposed MAcc curriculum is fairly standard in relation to other MAcc programs.
MAcc Program Design
An individual admitted into the MAcc program will be required to complete the following
courses to earn the degree:
Required Accounting Courses (18 credit hours):
ACCT 6010 – Seminar in Financial Accounting Theory
ACCT 6510 – Accounting Ethics
ACCT 6620 – Advanced Auditing
ACCT 6760 – Federal Tax Research and Planning (NEW COURSE)
Any two accounting graduate level accounting courses (6 credit hours) from the following list:
ACCT 6110 – Seminar in Managerial Accounting Issues
ACCT 6720 – Corporate and Partnership Taxation
ACCT 6730 – Accounting Systems
ACCT 6740 – Governmental and Nonprofit Accounting
ACCT 6750 – Advanced Accounting
ACCT 6950 – Topics in Accounting
In addition, any MAcc student who has not completed an approved equivalent course to ACCT
4220 must take ACCT 6720 (Corporate and Partnership Taxation) as a graduate accounting
elective. This is because ACCT 6720 is a prerequisite for ACCT 6760 (Federal Tax Research
and Planning), a required MAcc accounting course.
Business Courses or Additional Accounting Electives (12 credit hours):
Students may take any combination of the following:
Any course that is offered by the College of Business and is accepted for credit in the MBA
program, with the exception of ACCT 5500/5590 and ACCT 6100/6190, subject to the condition
of meeting prerequisites of the course.
Any graduate level accounting course offered by the College of Business, with the exception of
ACCT 5500/5590 and ACCT 6100/6190, subject to the condition of meeting prerequisites of the
course. The graduate level accounting course counted toward other business course credit so it
cannot also be used toward the 18 hours of required graduate level accounting coursework.
ACCT 6960 – Internship in Accounting
7
If a student has taken a course in their undergraduate studies that covers substantially the same
subject matter or topic that is offered in a graduate level course, the graduate course cannot be
taken as credit toward their degree. If the course taken in their undergraduate studies covers
substantially the subject matter or topic of any of the four required MAcc accounting courses,
another graduate level accounting course approved by the Department Chair of Accounting or
the Program Director of the MAcc must be substituted for the required MAcc accounting course.
The proposed MAcc will require the addition of one new course: ACCT 6760 – Federal Tax
Research and Planning.
Finally, the MAcc program will require students to successfully complete a comprehensive
examination at the completion of their studies. The comprehensive examination will be a
capstone event that integrates the MAcc core curriculum. Students will be able to graduate from
the MAcc program only if they are successful in meeting the comprehensive examination
requirements.
Attached as Exhibit D is a diagram of our proposed MAcc program.
Sample Curriculum/Degree Program
Following is a sample curriculum or degree program for completion of the MAcc in three and
four semesters, respectively. The four semester program would allow for a lighter course load in
the spring semester to accommodate an internship in accounting.
Three Semester Program
Fall Semester (Semester 1)
Spring Semester (Semester 2)
ACCT 6010 – Financial Accounting Theory
Graduate Other Business Course 1
ACCT 6760 – Federal Tax Research and Planning
Summer Semester (Semester 3)
ACCT 6XXX – Accounting Elective
Four Semester Program
Spring Semester (Semester 2)
ACCT 6010 – Financial Accounting Theory
ACCT 6760 – Federal Tax Research and Planning
ACCT 6960 – Internship in Accounting*
Summer Semester (Semester 3)
*Substitutes for a Graduate Elective Business Course
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Assessment Plan
The student learning goals previously outlined in Section A.2 of this proposal are as follows:
Our students will demonstrate:
1. Technical competency and professional knowledge.
2. Critical thinking and problem-solving skills.
3. The ability to recognize and develop responses to ethical situations.
4. Communication skills.
The four learning goals are described in greater detail below:
Learning Goal 1: Technical Competency and Professional Knowledge. Students will
be expected to demonstrate technical competencies and professional knowledge in
financial accounting theory, auditing, and federal taxation research and planning.
Learning Goal 2: Critical Thinking and Problem Solving. Students will be expected to
demonstrate critical thinking and problem solving skills in the areas of financial
accounting, auditing and federal taxation.
Learning Goal 3: Ethics. Students will be expected to demonstrate the ability to
recognize ethical and legal obligations of accountants, with an emphasis on CPA
professional standards. Students will also be expected to develop responses to ethical
situations.
Learning Goal 4: Communication Skills. Students will be expected to demonstrate the
ability to communicate both orally and in writing.
The four learning goals will be assessed using course-embedded assessment tools as well as
other tools to measure student outcomes within the four required MAcc accounting courses:
ACCT 6010 – Seminar in Financial Accounting Theory, ACCT 6510 – Accounting Ethics,
ACCT 6620 – Advanced Auditing, and ACCT 6760 – Federal Tax Research and Planning. The
assessment tools used within these courses could include the use of multiple choice questions,
course projects and assignments, writing and presentation rubrics, or other measures that are
deemed appropriate. The Comprehensive Examination will also be used for assessment.
Finally, the relation between the MAcc program learning goals and the required accounting
courses is shown in the following table.
MAcc Learning Goals
Learning Goal 1: Technical Competency
and Professional Knowledge:
Courses Measured In
Seminar in Financial Accounting Theory
Advanced Auditing
Federal Tax Research and Planning
Learning Goal 2: Critical Thinking and
Problem Solving:
Advanced Auditing
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Learning Goal 3: Ethics
Accounting Ethics
Learning Goal 4: Communication Skills
Advanced Auditing
Accounting Ethics
Professional Requirements or Evaluations
Beginning July 1, 2015, CPA licensure in Colorado will require that new licensees complete 150
hours of university coursework. Applicants for licensure will be required to have earned a
bachelor’s degree plus 30 additional hours of university credit. Of the 150 university credit
hours, 27 must be upper-division accounting credits and 27 must be upper-division courses in
other business disciplines. Six of the accounting hours must be in auditing and three of the
accounting hours must be in accounting ethics. In addition, the applicant must complete three
credit hours in a business, technical or accounting communication course. Upon completion of
the proposed MAcc program, a graduate will meet the educational requirements for CPA
licensure in Colorado.
The UCCS College of Business is accredited by the Association to Advance Collegiate Schools
of Business (AACSB). The MAcc program will meet the AACSB’s assurance of learning and
other quality requirements.
Faculty members teaching in the program will hold either a Ph.D. or DBA in business or a Juris
Doctorate with a Master in Taxation or LLm in Taxation. A short biography and the curriculum
vitae for the faculty who will teach regularly in the MAcc are attached as Exhibit E.
Institutional Factors
Diversity Goals
Part of the College of Business’ mission is to attract and retain a diverse group of highly
qualified students, faculty and staff to its program. Our ability to attract and retain such a group
requires the ability to provide an innovative, current business education that is valued by the
communities and disciplines we serve. The proposed MAcc program will enable us to offer a
rigorous, quality education within the accounting discipline and to provide our students with the
employer-preferred and highly regarded MAcc designation. Additionally, as the only public
university offering a MAcc degree in Colorado south of Denver, our program will make this
professional graduate education accessible to students who may not be able to relocate or travel
to other universities, including to individuals living in traditionally underserved rural and
minority communities in the region.
Impact on Other Instructional, Research or Service Programs
Many of our MBA accounting emphasis students graduate with 18 graduate credit hours in
accounting, which essentially consists of the same coursework earned by MAcc graduates at
some other universities. Currently, all UCCS accounting courses are offered during the evening
at least once per year to accommodate the schedules of working students. This practice would
10
continue with the approval of the proposed MAcc program; it is highly likely that the graduate
level accounting coursework would be offered solely during the evening. Therefore, there would
be no change in the current impact on instruction, research, or service programs in the institution.
Potentially, the program might require that an additional one or two courses be taught by adjunct
instructors with professional expertise in a specific area (e.g., forensic accounting, internal
auditing) and that a current 3/4th time instructor be converted to full-time to cover the prerequisite foundation courses. Otherwise, graduate level accounting courses can be covered by
current faculty and one replacement tenure track faculty line for which a search is currently
underway.
Impact on Other Campuses
No public university south of Denver offers a MAcc degree. The proposed program is expected
to answer this need and draw graduate students from the southern region of Colorado who
otherwise would not be able to access a quality graduate degree in accounting. It is not
anticipated that programs at the other CU campuses in the northern region of Colorado (Boulder
and Denver) would be significantly affected.
Impact on Existing Resources
We will be teaching graduate-only coursework in the MAcc program, so additional library
resources are desirable for graduate-level research assignments and other projects related to
financial accounting, auditing, accounting ethics, and federal taxation. Therefore, we have
included a line-item in the financial projection to cover the additional library resources to meet
these needs.
The necessary coursework proposed for the MAcc program can be offered without requiring
additional faculty lines beyond the conversion of a 3/4th time instructor into a full-time position.
Anticipated Formal Relationships with Other Parties
There are no anticipated formal relationships with other parties at this time. Graduate students in
the MAcc program will have the opportunity to participate in the College of Business’ wellregarded internship programs with local or regional employers.
Physical Capacity and Needs
The MAcc program will require two graduate-level accounting courses that are not offered in our
current accounting program: ACCT 6010 – Seminar in Financial Accounting Theory and ACCT
6760 – Federal Tax Research and Planning. ACCT 6010 has been previously approved as a
course, but has not been offered in the past few years. ACCT 6760 is a new course.
The plan is to offer one of the two courses in the Fall semester and the other one either in the
Spring or Summer semester. As a result, the incremental impact of the MAcc program on
classroom space results in the need for one classroom in the Fall semester and one classroom
either in the Spring or Summer semester. Attached as Table 2 is a statement of Physical
Capacity Estimates. This statement provides the physical capacity estimates applicable to the
MAcc program.
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Cost Description and Source of Funds
All revenue will be from tuition generated from MAcc program enrollments. We have estimated
program enrollments and the related impact of these enrollments on program revenues and
expenditures within a set of projected statements. These statements are included as Exhibits to
this proposal.
Attached as Exhibit A is a statement of Enrollment Projections for the Proposed Master of
Science in Accounting Program. This statement provides estimates and assumptions about
student enrollments. Attached as Exhibit F is a Financial Pro Forma of Additional
Revenue/Expenditures for the Proposed Master of Science in Accounting Program. This
statement provides the anticipated additional revenue and expenditures that will be incurred as a
result of the program. The statement contains notes that describe the assumptions and data used
in making our projections and estimates.
Finally, attached as Table 3 is a statement of Projected New Expenses for New Program. This
statement was prepared using Exhibit F-1 and provides a projection of the new expenditures and
revenues resulting from the MAcc program.
Other Relevant Information
Employers were asked what attributes do you feel differentiate employees who have an advanced
degree vs. those who do not have an advanced degree? The following are some of their
responses:
“A higher level of understanding of content specific topics. Perhaps greater experience with
technologic tools such as Excel and a higher level of communication skills”.
“Commitment to furthering one's education. Being aware of CPA licensure requirements and
structure education to meet those requirements”.
“They have taken the steps to adequately educate themselves in order to be prepared for a longterm career in a specialized field. Students without an advanced degree may be more open to
changing careers because they haven't invested as much time in specialized education to obtain
the advanced degree”.
“From personal experience, I learned much more through the MAcc program then my
undergraduate studies for practical application. And knowing I was going into accounting in a
state that required the 150 hour rule already, I chose to get a MAcc over an MBA. So I know
what it did for me, what I learned and how it assisted in my first few years as a CPA”.
“The time and effort in obtaining the advanced degree demonstrates a commitment to the
profession”.
“It shows they are capable of completing something that is difficult - an advanced degree. It also
communicates that they are more serious about their education and career versus someone who
does not have an advanced degree. The most competent people I've hired are those with
advanced degrees and actual training”.
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“Further commitment to career and qualification to sit for CPA exam”.
“It shows a concerted effort to continue education and provides a catalyst for long term success.
This investment in oneself requires a great deal of commitment and self-assurance to pursue an
advanced degree”.
“Employees who have an advanced degree generally have superior critical thinking skills
compared to those without”.
“It tells me that they went the extra mile to get the additional education. As such, they would be
compensated more”.
“They have a greater level of understanding and skill. Most advanced classes have instructors
who are in industry with current experience versus a full time academic instructor. This is very
valuable because they have likely been taught what they are going to need in the real world, not
just what is in a book”.
“Employees that have advance degrees bring with them a higher level of knowledge and
commitment to the job. They also show a stronger level of leadership and initiative in my
experience”.
“Advanced degree students show a higher level of enthusiasm when entering the workplace.
Their diligence in completing the advanced degree shows a strong work ethic”.
“Those with advanced degrees can help firms with specific needs in those areas”.
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Reviewers Comments
The comments of the external reviewer are attached as Exhibit G followed by a reply to the
comments as Exhibit H.
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Table 1
Enrollment Projections
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Table 1: Enrollment Projections
Name of Program: Master of Science in Accounting (MAcc)
Name of Institution: University of Colorado Colorado Springs
DEFINITIONS:
Academic year is the period beginning July 1 and concluding June 30.
Headcount projections represent an unduplicated count of those students officially admitted to the program and
enrolled at the institution during the academic year.
FTE is defined as the full-time equivalent number of those students majoring in the program, regardless of the
classes enrolled, during the academic year.
Program graduate is defined as a student who finishes all academic program requirements and graduates with a
formal award within a particular academic year.
SPECIAL NOTES:
To calculate the annual headcount enrollment, add new enrollees to the previous year headcount and subtract the
number who graduated in the preceding year. Adjust by the anticipated attrition rate.
To calculate FTE, multiply the number of students times the projected number of credit hours students will be
typically enrolled in per year and divide by 30.
The data in each column is the annual unduplicated number of declared program majors. Since this table
documents program demand, course enrollments are not relevant and shall not be included in the headcount or FTE
data.
Yr. 1
1-a
1-b
In-state Headcount
Yr. 2
Yr. 3
Yr. 4
Yr. 5
Full
Implementation
32
34
37
39
41
44
Out-of-State Headcount
2
Program Headcount
32
34
37
39
41
44
3-a
In-state FTE
32
34
37
39
41
44
3-b
Out-of-state FTE
4
Program FTE
32
34
37
39
41
44
5
Program Graduates
32
34
37
39
41
44
16
Table 2
Physical Capacity Estimates
17
Table 2: Physical Capacity Estimates
18
Table 3
Projected New Expenses for New Program
19
Table 3: Projected New Expenses for New Program
(Do not include an inflation factor when projecting over 5 years)
I. Expenses
Below, list all new expenses that will be incurred over the first five years (by year) of the new
program, broken into the categories provided. Following the table, provide a narrative that, for each
category of expense, identifies the source of funds that will cover these expenses: tuition, COF or
fee-for-service funds, clinical income, and endowment, gift, grant or contract funds.
If expenses are to be covered by reallocation of existing resources, specify what activities and costs
will be discontinued and how existing resources/responsibilities will be reallocated. Be quite
specific.
Will any new cash revenue be generated by this new program? How much and from what sources?
ESTIMATED AMOUNT in DOLLARS
YEAR 1
YEAR 2
YEAR 3
YEAR 4
YEAR 5
Operating Expenses
1
Faculty
2
Financial Aid specific to
program
3
Instructional Materials
4
Program Administration
5
Rent/Lease
6
Other Operating Costs
7
Total Operating Expenses
13,700
13,700
13,700
13,700
13,700
20,000
20,000
20,000
8,750
10,294
12,297
13,462
14,512
83,200
88,200
88,200
88,200
88,200
105,650
112,194
134,197
135,362
136,412
118,900
133,900
138,900
138,900
138,900
Program Start-Up Expenses
8
Capital construction
9
Equipment Acquisitions
10
Library Acquisitions
11
Total Program Start-Up
Exp.
TOTAL PROGRAM EXPENSES
20
ESTIMATED AMOUNT in DOLLARS
YEAR 1
YEAR 2
YEAR 3
YEAR 4
YEAR 5
Enrollment Revenue
12.
Cash Revenue: Tuition
TOTAL PROGRAM REVENUE
142,320
177,900
231,270
266,850
302,430
142,320
177,900
231,270
266,850
302,430
II. Narrative Explaining How Costs are to be Covered
All costs will be covered by tuition. See the Financial Pro forma of Additional
Revenue/Expenditures of the Proposed Masters of Accounting Program attached as Exhibit F to the
proposal.
III. Dean’s Statement.
Based on enrollment projections for the proposed Master of Science in Accounting, adequate
resources exists to support the proposed program. In addition, the projected enrollments, resources
and expenditures are reasonable.
The College of Business and Administration (COBA) is well positioned for this program
addition. The quality faculty in necessary disciplines are already in place. Much of the
coursework is already in place for students entering the program at UCCS. The program will
require the addition of only two new sections per academic year requiring one additional
classroom during the Fall semester and another during either the Spring or Summer semester.
Operational requirements are fully covered by the increased revenue starting within the initial
five year period. Projected space requirements for future needs do not change since instructional
growth must be accommodated under any circumstance.
Venkat Reddy
Dean, College of Business
Date:
21
Exhibit A
Enrollment Projections
22
Exhibit A: Enrollment Projections
23
Exhibit B
Articles Regarding Enrollment Projections for MBA vs. Specialized
Graduate Degrees
24
Exhibit B: Articles Regarding Enrollment Projections for MBA vs. Specialized Graduate
Degrees
B-School Applicants Decline for Four Years
By MELISSA KORN
September 17, 2012
The business-school numbers are in and they aren't pretty.
Applications for two-year, full-time M.B.A. programs that start this fall declined for the fourth year in a
row, according to new data from the Graduate Management Admission Council, which administers the
Graduate Management Admission Test.
The median number of applications world-wide fell 22% in
2012 for the two-year degrees, after a nearly 10% decline
last year. For many programs, the losses are off of multiyear
highs that occurred as young professionals sought refuge
and new skills in academia amid the financial crisis. But
prolonged economic uncertainty is leaving many prospective
students wary of the significant investment of both time and
money required for a two-year, full-time program.
The GMAC survey included 744 M.B.A. and other business programs at 359 schools world-wide.
Some top schools experienced sharp declines. Columbia Business School posted a 19% drop in
applications to its flagship two-year master of business administration program this year, after four
years of rapid growth.
Noting that the decline comes off large gains, Amanda Carlson, assistant dean of admissions, said an
improved employment market kept many would-be M.B.A.s from leaving the workforce.
Meanwhile, University of California, Los Angeles's Anderson School of Management reported a 22%
jump in applications to its two-year M.B.A. program this year, thanks in part to more aggressive
marketing efforts. Rob Weiler, associate dean of the full-time program, said the school reached out to
about 45,000 potential applicants with tailored emails saying not just "apply," but also "here's why you
should consider us."
Overall, 62% of U.S. schools reported declines in applications to two-year M.B.A. programs.
The picture was different abroad: Some 79% of two-year degree programs in the Asian-Pacific region
and 80% of those in Central Asia experienced application gains as more locals sought graduate
certifications and international students considered the region's strong job markets and economic
opportunities.
25
Part-time, online and executive M.B.A. programs also reported gains globally, benefiting from workers
who want to earn advanced degrees without having to leave their jobs.
Applications to the evening and weekend part-time M.B.A.
program at University of California, Berkeley's Haas School
of Business rose 11% this year. The school said it has
experienced increased interest from applicants outside the
San Francisco Bay area, due in part to its growing national
profile.
Columbia Business School posted a 19%
drop in applications to its flagship twoyear master of business administration.
Above, the students walk in front of
Columbia's library. Bloomberg
Even in Europe, where the sovereign-debt crisis, strict
government austerity programs and high unemployment
have pushed applications down, the picture was less bleak than last year.
Thirty-seven percent of one-year M.B.A. programs in Europe reported an
increase this year, compared with just 22% notching gains in 2011, as some
schools bounced off dismal lows. (The one-year M.B.A. degree is the most
common M.B.A. offering in Europe.)
Class sizes, too, were a mixed bag, as some schools saw a higher yield, or the percentage of students
accepting offers of admission, while others cut back after particularly large classes last year. While
applications to the Yale School of Management's M.B.A. program fell 9.6% to 2,554 this year, the
school's full-time M.B.A. class size increased 9.7% to 249.
UCLA's Anderson School of Management trimmed its full-time M.B.A. class 4% to 359, as its applicant
pool increased 22% to 3,335.
And Dartmouth College's Tuck School of Business said applications to its M.B.A. program fell 8.8% to
2,502, as the class increased 6% to 282. That school's M.B.A. application pool rose and its class size
shrunk last year, and both are now on par with 2010 levels.
Globally, most M.B.A. programs reported plans to increase their class size, according to the GMAC
survey.
Specialized master's programs had a strong showing, with about three-quarters of management,
accounting and marketing-and-communications degree programs reporting application increases in
2012. Those programs, which generally cater to students straight out of college, have gained popularity
as undergraduates clamor to bolster their credentials before hitting the job market.
26
Write to Melissa Korn at melissa.korn@wsj.com
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and by copyright law. For non-personal use or to order multiple copies, please contact Dow Jones
Reprints at 1-800-843-0008 or visit www.djreprints.com
27
Enrollment Trends at AACSB-Accredited Schools
by Jessica Brown
We all know that enrollments are big news in higher education, but how can you be sure that the
numbers you see are actually comparable? For this post, we limited our data to only AACSBaccredited schools that participated in the Business School Questionnaire in every year from
2007-2008 to 2011-2012. These 482 schools provided data in all years, so comparing across the
set can give us a better view of how the larger enrollment trends actually play out in our
accredited schools.
Overall, the total enrollment reported across these schools has not shown large changes, but has
continued a slow growth. However, upon closer inspection, the education level distribution of
those enrolled students has been changing. In 2007-2008, 78.2% of students in this data set were
enrolled in undergraduate programs, but by 2011, that number had decreased to 76.2%. Over the
same time span, the undergraduate enrollment count decreased by 1.2% from 877,698 to
865,339. Doctoral enrollment has maintained at approximately 1.0% of total enrollments across
this time period.
Taking a closer look at the master’s level, enrollments at this set of schools have increased
10.3% over the past five years (All Masters - 233,505 to 257,595 enrolled). As a percentage of
total enrollment, all master’s enrollments account for between 20.8 to 23.1%. The positive
28
direction of growth as a proportion of the total enrollments may be attributed to economic
reasons, increased marketing, or even students choosing to stay in an academic setting for more
time.
Increasing master’s level enrollment is a good thing, but the next logical question is whether the
increases appear for both master’s generalist (MBA equivalent) and master’s specialist program
types. In both cases, the answer is yes. At the master’s generalist level, there was a 3.1% increase
in the number of students enrolled since 2007-2008. For the specialized master’s programs, the
increase was more dramatic, with the number of students enrolled increased 26.7% from 71,159
to 90,189. While the proportional increases are less dramatic, at the generalist level, enrollments
were 14.5% of the overall in 2007-2008, and by 2011-2012 had increased slightly to 14.7%. At
the specialized level, the change was from 6.3% to 7.9%.
Even with a small drop in Master’s Generalist enrollments in 2011-2012, this controlled data set
shows increasing enrollments at the master’s level both in numbers and as an overall percentage
of total business school enrollments over this five-year time span. If this trend continues, it could
have longer term effects on business school choices for faculty hiring, program offerings, and
course scheduling as administrators work to bring the most opportunities to their students.
29
Title:
Author(s):
Source:
Document Type:
Enrollment drops again in graduate programs
Catherine Rampell
The New York Times. (Sept. 28, 2012): Business News: pB1(L).
Article
Copyright:
COPYRIGHT 2012 The New York Times Company
http://www.nytimes.com
Full Text:
Enrollment in college is still climbing, but students are increasingly saying no to graduate school
in the United States.
New enrollment in graduate schools fell last year for the second consecutive year, according to a
report from the Council of Graduate Schools.
The declines followed surges in enrollment in 2008 and 2009 as many unemployed workers
sought a haven during the recession. Financial considerations probably played a role in the shift.
Students may be dissuaded from continuing their education in part because of the increasing debt
burden from their undergraduate years.
Additionally, state budget cuts are forcing public institutions to reduce aid for graduate students,
who in some disciplines have traditionally been paid to attend postgraduate programs.
The number of students enrolled in master's and doctoral programs (excluding law and certain
other first professional degrees like M.D.'s) declined by 1.7 percent from the fall of 2010 to fall
2011.
Among American citizens and permanent residents, matriculation fell by 2.3 percent. In contrast,
temporary residents increased their enrollment by 7.8 percent.
Temporary residents made up 16.9 percent of all students in American graduate schools, and that
figure has been growing as foreign governments pay for more of their citizens to obtain
education in the United States, particularly in technical areas. Temporary residents represented
45.5 percent of all students enrolled in engineering graduate programs in the United States, and
42.4 percent of those in American mathematics and computer science graduate programs.
The changes in 2011 varied by discipline, with education having the biggest drop-off in new
graduate enrollment at 8.8 percent.
''The states are in financial stress,'' said Debra Stewart, president of the Council of Graduate
Schools. ''The school systems especially are in financial stress. Teachers are no longer being
provided time off to get graduate degrees, and schools are no longer funding principals to go
back and get principal certificates.''
30
The next sharpest decline was in programs for arts and humanities, where new graduate
enrollment fell by 5.4 percent, perhaps reflecting that career prospects for such graduates are
becoming more limited as colleges lay off even tenured faculty members in these areas.
Health sciences, on the other hand, experienced a big increase in enrollment. The health care
industry has been hiring consistently and robustly during the recession and the weak recovery.
The number of new graduate students studying health care rose by 6.4 percent, which was
slightly slower growth than the average in the last decade. The average annual change in new
graduate enrollment in health sciences from 2001 to 2011 was 9.8 percent.
Enrollment showed more tepid growth in business, which was up by 2.6 percent, and in
mathematics and computer sciences, up by 1.6 percent.
While overall enrollment for graduate school declined, the number of applications rose by 4.3
percent. It was the sixth consecutive increase in application volume.
The Council of Graduate Schools did not have data on how many schools the typical applicant
applies to, so it was unclear if there were more people applying in 2011 than in the previous year.
But there was an increase in the number of people taking the Graduate Record Examinations
(G.R.E.), a test that many graduate schools require as part of student applications.
As the number of grad school applications has risen, the share of those applications leading to
offers of admission has been falling. In 2007, the acceptance rate across all master's and doctoral
programs was 44.6 percent, whereas in 2011 it was 40.8 percent.
Women continued to outnumber men in the nation's postgraduate programs, 58 percent to 42
percent, in the 2011 report.
The Council of Graduate Schools, a membership organization for institutions of higher education
in the United States and Canada, based its findings on an annual survey of American graduate
schools. The latest report reflected the responses from 655 institutions, which collectively award
81 percent of the master's degrees and 92 percent of the doctorates each year.
CAPTION(S):
PHOTO: Debra Stewart of the Council of Graduate Schools. (PHOTOGRAPH BY ELIZABETH
GALECKE) (B4)
By CATHERINE RAMPELL
Source Citation (MLA 7 th Edition) Rampell, Catherine. "Enrollment drops again in graduate
programs." New York Times 28 Sept. 2012: B1(L). Expanded Academic ASAP. Web. 9 Oct.
2014.
31
Document URL
http://go.galegroup.com/ps/i.do?id=GALE%
7CA303579678&v=2.1&u=colosprings&it=r&p=EAIM&sw=w&asid=04c795d7db05a1e2c1756
6737a5c8c5c
Gale Document Number: GALE|A303579678
32
Exhibit C
Articles Regarding Demand for Accounting Graduates
33
Exhibit C: Articles Regarding Demand for Accounting Graduates
Record-Setting Demand Projected for Accounting Graduates: AICPA Report
Accounting Graduates and Enrollments at Historic Levels, Continuing Upward Trend
Published June 18, 2013
Contact: James Schiavone, 212-596-6119, jschiavone@aicpa.org.
New York (June 19, 2013) – If you’re graduating college and want a job, accounting is the major
to have, according to the 2013 Trends in the Supply of Accounting Graduates and the Demand
for Public Accounting Recruits report released today by the American Institute of CPAs. As the
unemployment rate in the United States is slow to rebound to post-recession levels, accounting
graduates are enjoying an unprecedented level of demand from public accounting firms, with a
record 40,350 accounting graduates hired in 2012 and 89 percent of those firms forecasting the
same or increased hiring of graduates this year.
And for the companies and firms who need newly minted accountants, the report found record
numbers of accounting graduates, as well as the highest number of enrollments in undergraduate
and graduate accounting programs on record, indicating a thriving pipeline of accounting talent.
“A strong supply of accounting graduates is essential to serve the complex demands of a rapidly
changing business environment and meet the needs of CPA firms of all sizes for top quality
talent. It’s well known that the U.S. capital markets also rely on the work of CPAs to ensure that
investors have access to reliable and transparent financial statements,” said Jeannie Patton,
AICPA vice president, academics, professional pathways and inclusion. “The historic growth in
enrollments and degrees is a testament to the attractiveness of the accounting profession and the
career opportunities it provides for students.”
Overall, the Trends report showed a 19.7 percent increase in accounting graduates over the
previous survey, with 82,177 accounting degrees awarded in the 2011-2012 school year. Both
undergraduate and graduate degrees are at their highest level in the 40 years the AICPA has been
conducting the survey. In addition, the 240,380 accounting enrollments for the 2011-2012 school
year in both Bachelor’s and Master’s degree programs represent an all-time high and
demonstrate a continued strong interest in the accounting profession as a career choice.
The results of the Trends report are consistent with the findings of the Bureau of Labor Statistics
2012-2013 Occupational Outlook Handbook, which found that employment of accountants and
auditors is expected to grow 16 percent from 2010 to 2020, representing an additional 190,700
jobs. The BLS Handbook notes that candidates with professional recognition, such as a CPA, as
well as those with Master's degree in accounting have an advantage in the job market. The
34
Trends report found that the number of accounting students graduating with Master’s degrees has
more than doubled in the last ten years, and that 41 percent of accounting graduates hired by
public accounting firms in 2012 had graduate degrees, echoing the BLS findings.
“Employers are increasingly looking to hire CPAs with advanced degrees, as they have the
education and skills necessary to work in an increasingly complex, global business
environment,” said Patton. “The best way to ensure that the profession has the necessary talent to
fill these positions is to recruit the best and brightest young minds from the entire talent base
available and make certain we work to retain them.”
The percentage of enrollments by ethnicity in the 2011-2012 academic year saw increases across
the board compared to 2009-2010, the last time AICPA conducted the survey. Minority
enrollment reached 33 percent at the BA level, up from 23.4 percent. Minorities comprised 38
percent of enrollments in Master’s programs, an increase from 21.6, and minority enrollment in
Ph.D. programs totaled 34.4 percent, greater than the 27.8 percent in the previous report. In
addition, the 2013 Trends report found that minorities comprised 25 percent of employees at
public accounting firms, up from 21 percent during the previous survey. Minority representation
at the partner level increased to 10 percent, up from the 6 percent reported in the last survey.
“While gains in the percentage of minority enrollments, graduates, employees and partners since
the last survey are encouraging, the National Commission on Diversity and Inclusion will
continue to work to find solutions to the declining trajectory of minorities in the accounting
profession by focusing on retention and advancement,” said Kim Drumgo, director of diversity
and inclusion at the AICPA.
The AICPA has two programs, Start Here, Go Places. and This Way to CPA, to educate students
on the possibilities of a career in accounting and provide them with resources and guidance as
they enter the profession. In addition, the AICPA offers many scholarship opportunities for
accounting students throughout their academic careers.
35
Study: Strong Demand for Accounting,
Finance and IT Pros for Q4
CHICAGO (OCTOBER 7, 2014)
BY TAMIKA CODY
The Brilliant Q4 2014 accounting, finance and IT Hiring Forecast reported open positions and
robust plans for increased hiring of accounting, finance and IT professionals in Q4 2014, both
permanent and temporary.
The survey was conducted by Brilliant, a search, staffing and management resources firm
specializing in the accounting, finance and information technology professions. Brilliant
partnered with Dr. Richard Curtin, a professor and director of surveys at the University of
Michigan.
Roughly 250 respondents took part on the survey, which looked at hiring trends and economic
health of proprietary entities scheduled for the fourth quarter of 2014.
“One in three companies surveyed plan to increase the overall size of their accounting, finance
and IT departments,” Dr. Curtin said in a statement. “And, a significant number of them
anticipated hiring more temporary, temp-to-hire and contract employees in the year ahead.”
Brilliant's CEO James Wong noted, “The trend continues of more demand for accounting,
finance and IT professionals than available qualified applicants. Quarter over quarter, we’ve seen
this trend emerging. We can deduce that these employees are in the driver’s seat, having their
choice for where to pursue their careers.”
Growing Economic Strength
Fifty-four percent of those surveyed reported that the overall economic situation of their
companies had improved during the past year. In Q3 2014 the forecast numbers came in at 43
percent and higher than the same time last year at 32 percent.
An Increase in Hiring Planned
Twenty-eight percent of those surveyed said that they plan to increase the hiring of accounting
and finance professionals. Only 3 percent planned to decrease the hiring of accounting/finance
professionals (down from 9 percent last quarter).
An Outlook on Temporary Roles
Survey respondents reported plans to increase their hiring of temporary accounting/finance
employees by 16 percent and temporary IT professionals by 18 percent.
36
Social Media Effectiveness
While 60 percent of the businesses surveyed used social media as a recruitment tool for
accounting/finance and 54 percent for IT, all cited LinkedIn as the most effective social platform.
To read the Q4 2014 Hiring Forecast in its entirety, download it here.
© 2014 SourceMedia. All rights reserved.
37
Exhibit D
Diagram of the Program
38
Exhibit D: Diagram of the Program
Admission Requirements (18 credit hours)
ACCT 3010: Intermediate Accounting I
ACCT 3020: Intermediate Accounting II
ACCT 3110: Cost Accounting
ACCT 4210: Individual Income Tax
ACCT 4600: Auditing
1 additional upper-division ACCT course
ACCT 6010:
Seminar: Financial
Accounting Theory
ACCT 6510:
Accounting Ethics
and Institutions
ACCT 6620:
Advanced Auditing
ACCT Elective2
ACCT Elective2
ACCT 4220: Corporate and Partnership Taxation1
(or equivalent)
Legend
Yellow – Prerequisite
Red- Required
Green – Elective
1
Any MAcc student who has not completed an approved equivalent course
to ACCT 4220 must take ACCT 6720 as a graduate accounting elective.
2
Additional accounting electives at the graduate level include the following:
•
ACCT 6720 Corporate and Partnership Taxation
•
ACCT 6110 Seminar in Managerial Accounting
•
ACCT 6730 Introduction to Accounting Systems
•
ACCT 6740 Governmental and Nonprofit Accounting
•
ACCT 6750 Advanced Accounting
•
ACCT 6950 Advanced Topics in Accounting
(non-duplicative)
ACCT 6760
Federal Tax Research
12 credit hours of electives
from the following:
• Graduate business
courses
• Graduate accounting
courses
• Graduate accounting
internship
Completion of a
comprehensive exam is
also required.
39
Exhibit E
Biographies and Vitas of Faculty Members
40
Exhibit E: Biographies and Vitas of Faculty Members
Biography for Brian McAllister, Ph.D., CPA
Dr. Brian McAllister is an Associate Professor of Accounting in the College of Business at the University
of Colorado Colorado Springs. Prior to earning his Ph.D. from the University of Nebraska‐Lincoln, Brian
worked as an auditor for the Colorado Springs office of BKD, LLP. Brian taught for two years at Wichita
State University before returning to UCCS, his alma mater, in 2007. Brian currently teaches courses in
auditing and financial accounting. Brian has also published numerous articles in various scholarly and
practice‐related journals.
41
Brian P. McAllister, Ph.D., CPA
Education and Certification
Ph.D. in Business with an Emphasis in Accounting,
University of Nebraska, Lincoln, August 2005
B.S. in Business with an Emphasis in Accounting,
University of Colorado Colorado Springs, May 1993
Certified Public Accountant, State of Colorado, 1994 to Present
Research Activities (Representative Publications and Presentations, Last 5 Years)
Martin, Gregory W. and Brian P. McAllister. “Sometimes Doing Nothing Really is Better…” Forthcoming
in Strategic Finance.
Burnett, Brian, Brad Cripe, Gregory W. Martin, and Brian P. McAllister. “Audit Quality and the Trade-Off
Between Accretive Stock Repurchases and Accrual-Based Earnings Management.” The Accounting
Review. 2012. Volume 87, Issue 6: pp. 1861-1884.
Yoder, Timothy and Brian McAllister. “Do Private Foundations Increase Distributions to Qualify for a 50
Percent Tax Rate Reduction?” Journal of the American Taxation Association. 2012. Volume 34, Number 2:
pp. 45-66
Yoder, Timothy R., Noel Addy, and Brian P. McAllister. “Tax Motivated Increases in Qualifying Distributions By
Private Foundations.” Journal of the American Taxation Association. 2011. Volume 33, Number 1: pp. 79-108.
McAllister, Brian P. and Timothy R. Yoder. “Closing Up Shop: How to Successfully Shut Down a Private
Foundation.” Journal of Accountancy. July 2010. Volume 210, Issue 1: pp. 24-28.
“Capital Campaign Grants, Nonprofit Efficiency, and Financial Vulnerability” with Arthur Allen and Timothy Yoder.
American Accounting Association Annual Meeting, August 4, 2014 (Presenter: Timothy Yoder).
“Capital Campaign Grants, Nonprofit Efficiency, and Financial Vulnerability” with Arthur Allen and Timothy Yoder.
American Accounting Association Western Region Meeting, April 25, 2014 (Presenter: Timothy Yoder).
Courses Taught
Auditing
Accounting for Government and Nonprofit Organizations Introduction to
Accounting (graduate MBA)
Introduction to Accounting Research (independent study) Introduction to
Financial Accounting
Introduction to Financial Accounting (graduate MBA) Introduction to
Financial Accounting (graduate on-line MBA)
Wichita State University
Introduction to Financial Accounting Principles of
Auditing
Advanced Auditing (graduate level seminar)
42
Blaise M. Sonnier is the Wilcox Professor of Accounting, an Associate Professor of Tax Accounting, and
the Team Lead of Accounting and Finance at the University of Colorado Colorado Springs. He is also Of
Counsel with the law firm of Allen & Gooch with offices in Lafayette and New Orleans, Louisiana. Dr.
Sonnier holds a Doctorate of Business Administration from Grenoble Ecole de Management, Grenoble,
France, and a Juris Doctorate from Louisiana State University, Baton Rouge, Louisiana.
After practicing law for 21 years, Dr. Sonnier joined the world of academics in 2007 teaching taxation at
Florida International University, Miami, Florida where he served as the Director of its Masters of Taxation
program. Dr. Sonnier teaches courses in federal income taxation at UCCS and will be teaching the
Federal Tax Research and Planning course in the proposed Masters of Accounting. He has published
numerous articles in leading tax journals and publishes a regular column on developments in state and
local taxation for TAXES. In addition, Dr. Sonnier has published articles on the impact of audit firm
characteristics on the jury decision making process in audit malpractice cases. He is an attorney and
Certified Public Accountant.
43
BLAISE MICHAEL SONNIER
Education and Licenses/Certifications:
Grenoble Ecole de Management (AACSB and EQUIS accredited), Grenoble, France, Doctor of Business
Administration, February, 2007
Louisiana State University, Paul M. Hebert Law Center, Baton Rouge, Louisiana, Juris Doctorate, May, 1985
University of Southwestern Louisiana (now University of Louisiana at Lafayette, Lafayette, Louisiana), Bachelor
of Science –Accounting, December, 1981 (Valedictorian of university graduating class)
Additional 18 graduate credit hours in accounting at Florida International University and State University of New
York, Institute of Technology at Utica Rome
Certified Public Accountant, state of Louisiana, 1982 to present, and state of Florida (inactive)
Attorney at Law, state of Louisiana, 1986 to present
Board Certified Tax Attorney, Louisiana State Bar Association, 1991 – 2007
Board Certified in Estate Planning , Louisiana State Bar Association and Administration, 1992 – 2007
Refereed Publications (representative of last 2 years):
Everett, J.O., Hennig, C., Raabe, W.A., and Sonnier, B. M. (2014). How Effective Planning Can Increase the Tax
Benefits of Corporate NOLs. Journal of Taxation, 120(2), 64-71.
Sonnier, B.M. and Hennig, C. (2013). Wells Fargo: Protecting Tax Accrual Workpapers in the Post-FIN 48 Era.
Taxes – The Tax Magazine, 91(11), 63-72.
Everett, J.O., Hennig, C., Raabe, W.A., and Sonnier, B. M. (2013). Tax Planning Opportunities for Individual Net
Operating Losses. Journal of Taxation, 119(3), 108-119. (lead article)
Hennig, C., Sonnier, B. M., Everett, J. O., and Raabe, W. A. (2013). S Corporation Taxation: Level the Playing
Field. Tax Notes, 139, 435-442. (cited in report by the staff of the U.S. Senate Finance Committee entitled “Types
of Income and Business Entities, Senate Finance Committee Tax Reform Option for Discussion” dated June 6, 2013
available at http://www.finance.senate.gov/issue/?id=0fb586fb-ba29-46ea-a194-df488e41b1bd)
Sonnier, B. M., Hennig, C., Everett, J. O., and Raabe, W. A. (2012). Reporting of Book-Tax Differences for
Financial and Tax Purposes: A Case Study. Journal of Accounting Education, 30(1), 58-79.
Sonnier, B. M. and Lassar, S. (Nov/Dec. 2012). State Taxation of Remote and Internet Sales: Congressional
Options on the Table. Journal of State Taxation, 31(1), 19-26.
Sonnier, B. M. (2012). Informal Marketing Relationship Creates Substantial Nexus for Sales/Use Tax Purposes.
Journal of State Taxation, 30(5), 30-34.
Courses Taught:
University of Colorado Colorado Springs, Colorado Springs, Colorado, ACCT 4210/6710—Individual Income
Taxation, and ACCT 4220/6720—Corporate and Partnership Taxation
Florida International University, Miami, Florida, TAX 6887—Seminar in Taxation, TAX 6065—Federal Tax Research,
TAX 6005—Income Tax, TAX 6026—Tax Strategy for Businesses, ACG 6225—Accounting Practices in Value Added
Strategic Business Decisions, and TAX 4011—Taxation of Corporations and Partnerships
44
Biography for Yang Xu, Ph.D.
Dr. Yang Xu is an Assistant Professor of Accounting in the College of Business at the University of Colorado
Colorado Springs. Prior to earning her Ph.D. from the University of Kansas, Yang worked in the media
industry for five years in China and earned her MBA at Pepperdine. Yang taught for two years at
University of Kansas before coming to UCCS. Yang currently teaches courses in financial accounting.
Yang has published two articles in scholarly journals.
45
Yang Xu, Ph.D.
Education and Certification
Ph.D. in Accounting, University of Kansas, 2012
MBA, Pepperdine University, 2005
Research Activities (Publications and Presentations, Last 5 Years)
“Audit Committee Characteristics and Loss Reserve Error” (with Fang Sun and Xiangjing Wei):
Managerial Auditing Journal, Issue 27.4 of 2012.
“Fair Value Measurements and Audit Fees: Evidence from the Banking Industry” (with Michael Ettredge
and Han Yi) Auditing: A Journal of Practice and Theory, 33(3), 33-58 August 2014.
2010
American Accounting Association (AAA) 2010 Auditing Section Midyear Conference, “Fair
Value Measurements, Auditor Industry Expertise, and Audit Fees: Evidence from the Banking Industry”
2010
American Accounting Association (AAA) 2010 Annual Conference, “Fair Value Measurements,
Auditor Industry Expertise, and Audit Fees: Evidence from the Banking Industry”
2011
American Accounting Association (AAA) 2011 Annual Conference, “Audit committee
Characteristics and Loss Reserve Error”
2013
American Accounting Association (AAA) 2013 Auditing Section Midyear Conference, “Audit
Committee Formation at the IPO: Existence and Financial Expertise”
2014
American Accounting Association (AAA) 2014 Auditing Section Midyear Conference, “Investor
Sentiment and Going Concern Audit Opinions ”
2014
American Accounting Association (AAA) 2014 Western Region Conference, “Investor Sentiment
and Going Concern Audit Opinions” and “Choice of Industry Expert Auditors by IPO Firms”
Courses Taught
University of Colorado Colorado Springs Introduction
to Financial Accounting Intermediate Financial
Accounting
University of Kansas
Managerial Accounting Intermediate
Financial Accounting
46
Biography for Kimberly A. Zahller, Ph.D.
Dr. Kimberly Zahller is an Assistant Professor of Accounting in the College of Business at the University of
Colorado – Colorado Springs. Prior to earning her MSA and Ph.D. from the University of Central Florida,
Kim worked as an operations manager for the Union Pacific Railroad in field operations, capacity planning,
and Mexican acquisitions. She also holds an MBA from Miami University (Oxford, Ohio). Kim currently
teaches courses in managerial and cost accounting at the undergraduate and graduate level.
Her research areas include non‐financial disclosure (specifically Corporate Social Responsibility),
judgment and decision making, and learning.
47
Kimberly A. Zahller, Ph.D.
EDUCATION
Ph.D. (Accounting), University of Central Florida, Orlando, FL
Summer
, 2012
MSA (Accounting), University of Central Florida, Orlando, FL
Summer
, 2008
MBA (Finance), Miami University, Oxford, OH
Spring
, 1994
MA (History), The Ohio State University, Columbus, OH
Spring
, 1991
Diploma (Hispanic Studies), Fundaciόn José Ortega y Gasset, Toledo, Spain
Summer
, 1990
BA (English, History), Miami University, Oxford, OH
Spring
, 1989
RESEARCH ACTIVITIES
Zahller, K. A. and R. W. Roberts. In Bad Company: Voluntary Disclosure and Preserving Credibility
During External Crisis. Working paper.
Zahller, K. A. and T. Gonzalez-Padron. Exploring the Interface of Corporate Financial and Social
Performance: How Do We Define and Measure Constructs? Working paper.
Zahller, K. A. Truffle in Paradise: Job Costing for Small Business. Case study in pilot testing.
Beranek, M. and K. A. Zahller. Community Gone Awry: A Tale of Accounting Fraud, Override of Internal
Controls and Conflicts of Interest. Case study under review at Issues in Accounting Education.
Zahller, K. A., and M. Beranek. Stakeholders, Strategy, and RFID Tags: The Ethical Use of Technology.
Case study in second round review at Issues in Accounting Education.
Zahller, K. A., V. Arnold, and R. W. Roberts. Using CSR Disclosure Quality to Develop Social Resilience
to Exogenous Shocks: A Test of Investor Perceptions. Second round review at Behavioral Research in
Accounting.
Zahller, K. A. 2011. Scientia potentia est: Organizational learning, absorptive capacity and the power of
knowledge. Invited chapter in Information Systems Theory: Explaining and Predicting Our Digital Society,
vol. 2, eds. Y. K. Dwivedi, M. Wade, and S. L. Schneberger. New York: Springer.
Goldwater, P. and K. A. Zahller. 2010. Novice Level Knowledge Acquisition Using a Technology Based
Educational Delivery System. Advances in Accounting Behavioral Research 13.
GRANTS
48
Curriculum Development Grant (Bill Daniels Fellow) from UCCS Ethics Initiative to construct case to
address hidden ethical issues in adoption of new technology (Spring-Fall 2013)
COURSES TAUGHT
Accounting for Decision Making (graduate MBA): UCCS
Accounting Theory (graduate MBA, team taught module in CSR reporting):
UCF Cost Accounting: UCCS
Intermediate Financial Accounting I: UCF
Introduction to Managerial Accounting: ASU, UCF, UCCS
Introduction to Financial Accounting: ASU
49
ADDITIONAL SUPPORT FACULTY
50
M. Cathy Claiborne, PhD, CPA, CMA
Associate Professor of Accounting
Education
PhD University of Tennessee: Accounting/ Cognitive Psychology
MAcc University of Tennessee
BS Carroll College
May 1994
December 1993
May 1983
Professional Certification
Certified Public Accountant (Montana)
Certified Management Accountant
1984
1995
Professional Experience (past 7 years)
Academic Experience
Associate Dean, College of Business
July 1, 2013 - present
Chair, Accounting and Finance
January 1, 2011- June 30, 2013
Associate Professor
August 2007 – present
Texas Southern University
Professor and Director of Accounting
August 2005 – 2007
Refereed Publications (Abbreviated)
“Click-Through Nexus and Affiliate Nexus Cases Subject of Recent State High Court Rulings”
(with B. Sonnier) Taxes – The Tax Magazine, 92(4), 59-68, 2014
“The Impacts of Relational Link Training on Virtual Teams: A TIP Investigation” (With P.
Beranek) International Journal of Information Technology for Project Management Vol. 3, No.
1, 2012
“The Benefactor: A Project Related to the Financial and Non-Financial Analysis of Charitable
Organizations” (With B. McAllister and T. Clausen) Accounting Educator’s Journal, Vol. 21,
2011
“Home Heaters: An Accounting Alternatives Case” (with K. Wilcox), Issues in Accounting
Education Vol. 26, No. 4 2011
Economic Stimulus Payment Inequities Across Families (With Y. Hinson), Tax Notes January
19, 2009
"Determinants and Consequences of Voluntary Disclosures in an Emerging Market: Evidence
from China (With K. Wang and Sewon O), Journal of International Accounting, Auditing and
Taxation Vol. 17, No. 1, 2008
51
Dr. Steve G. Green is a Professor of Accounting at the Department of Management, United States Air Force Academy.
He has served over 25 years on the faculty teaching accounting, finance, and international business, and was interim
Department Head from 2103-2014. He is a retired USAF Lt Col with operational experience including three tours in
acquisition and cost analysis on three major space systems of highest national priority. He also completed a special
duty tour at the Defense Finance and Accounting Service. While on the faculty he has been awarded the Academy’s
Outstanding Educator Award, the Academy Senior Faculty Educator Award, the Taylor Award for Outstanding
Research, as well as several specific course teaching awards. He has an extensive record of professional publications
and presentations and has provided consulting services to many different Department of Defense agencies and various
not-for-profit organizations. His academic accomplishments include over 30 peer reviewed publications (including
Journal of Management Education, Journal of Financial Management, Business Horizons, Thunderbird International
Business Review, Public Manager, Journal of Cost Analysis and Management, Acquisition Review Quarterly, Journal of
Government Financial Management and Government Executive), and numerous published proceedings, presentations
at various national and regional professional conferences, invited speaking engagements, and keynote addresses. He
has also been involved in a host of other academic community service activities and professional board memberships.
Dr. Green is a Certified Government Financial Manager (CGFM), Certified Cost Estimator/Analyst (CCEA), and a
Certified Acquisition Professional (APDP Level III Program Manager). He has earned a Doctor of Business
Administration (DBA) from United States International University, MS in Systems Management from University of
Southern California, and a BS in Management from the United States Air Force Academy.
52
STEVE GORDON GREEN
Education and Licenses/Certifications:
United States International University, San Diego, CA, Doctor of Business Administration, 1987 University of
Southern California, Los Angeles, CA, Master of Science, 1982
United States Air Force Academy, CO, Bachelor of Science, 1980
Additional 27 graduate credit hours toward a Master of Science in Accounting (MSA) degree at Regis University, Denver, CO.
Certified Government Financial Manager (CGFM), 1996 to present Certified Cost
Estimator/Analyst (CCEA), 1987 to present
Certified Acquisition Professional, Level III (Highest) Program Management, 1995 to present
Refereed Publications (representative of last 4 years):
Green, S.G, Martin J., and Heppard, K.A. (2013). Improving International Business Education: Opportunities for Experiential
Learning in Emerging and Developing Markets. Journal of International Business Education, 8: 75-88.
Heppard, K. A. and Green, S.G. (2013). Space Strategy and Strategic Management. Space Strategy in the 21st Century: Theory
and Policy, E. Saldeh (Ed). New York, NY: Routledge, pp. 159-178.
Heppard, K. A. and Green, S.G. (2013). An Expanded Model of National Competitive Advantage: Embracing Corporate Social
Responsibility. Journal of Global Commerce Research, Spring, 3(5), pp. 26-36.
Green, S.G, Martin J., and Heppard, K.A. (2011). Taking International Business Education Programs and Pedagogy to New
Heights: Fundamental Questions for Educators and Students. Business Horizons, 54, pp. 355-363.
Cycyota, C., Ferrante, C., Heppard, K. A., Green, S. G., and Karolick, D. (2011). Leaders of Character: The USAFA Approach to
Ethics Education and Leadership Development. Journal of Academic Ethics, 9(3), pp. 177-192.
Drape, T., Quintanilla. J., and Green, S.G. (2010). Individual Pay for Performance in Spain: Cognitive Sociology and Subsidiary
Insider Perspective. Thunderbird International Business Review, 52(3), pp. 217-230.
Green, S.G., Heppard, K.A., and Greiner M. (2010). Show me the Numbers: Developing a Foundation for Better Financial
Management and Acquisition Decision Making. Air Force Comptroller, Summer, 43(2), pp. 2-5.
Courses Taught:
University of Colorado - Colorado Springs, Colorado Springs, CO; ACCT 2010—Introduction to Accounting, ACCT 5500—
Introduction to Accounting.
Regis University, Denver, CO: MBAA 619 Forensic Accounting, MBAA 697 International Accounting, MBAA 607
Governmental and Not-for-Profit Accounting, MBAA 610 Controllership, MBAA 612 Case Studies in Managerial Accounting.
United States Air Force Academy, CO; MGT 341 Financial Accounting, MGT 342 Managerial Accounting, MGT 437 Corporate
Finance, MGT 498 International Business MGT 400 Management Principles
53
ROB E RT D. J OH N SON , CPA, P.C.
Certified Public Accountant • Certified Fraud Examiner • Certified Valuation Analyst
I 02 S. Tejon St. • Suite I J OO • Colorado Springs, Colorado 80903 • (719) 578-3325 • Fax: (719) 578-3365 • E-mail: bob@rdicpa.com
Curriculum Vitae
Robert D. Joh nson, CPA, CFE, CFF, CVA, MBA
Current:
President -Robert D. Johnson, CPA, P.C.
Certified Public Accounting Finn: Established 1987 providing
professional services m the f o l l o w i n g a r e a s : Business Valuations;
Management Advisory Services; Tax Representation and Problem
Resolution: Individuals, Corporations, Partnerships, Limited Liability
Companies, Non Profit, Estates and Gift. Areas of Litigation
Support: Business Interruption, Fraud Investigations (civil, criminal)
Financial Analysis, Dissolution of Marriage, Economic Damages,
Insurance Claims, Tax Representation, (civil, criminal) Tax Audits,
Bankruptcy, Lost Profit, Wrongful Te1mination, Loss of Earnings,
Asset Tracing, Estate and Trust Fraud, Shareholder Disputes,
Corporate Liquidation, Partnership Disputes and Dissolution, Financial
Statement Reconstruction, Fraud Prevention and Design. Industries:
Agriculture, Professional Services, Real Estate, Manufacturing, NonProfit, CIRA 's Publishing, Professional
Sports, Entertainment, Construction.
Lecturer -University of Colorado - Colorado Springs-"Principles of Ethics"
Acct 451 0/6510
Prior History:
Partner -Buchannan & Johnson, CPA's
Certified Public Accounting Firm; 1986 - 1987; Tax
Partner; Responsible for all aspects of taxation
Owner - Robert D. Johnson and Associates - 1981 - 1986
Public Accounting Firm; Taxation; Accounting; Management Consulting
Services
Staff Accountant - Schaffer, Reynolds & Bohall, and CPA 's
1979 - 1981
Responsible for Financial Audits; Taxation Preparation
Prior History, Cont.
Staff Accountant - Regardi, Brooks & Lewis Charted CPA's,
Washington, D.C.; 1978 - 1979
Senior-Union Compliance Audits; Financial Audits; ERlSA Compliance
Audits; Taxation
54
Special Projects Accountant -Blue Cross Blue Shield - 1976 - 1978
Professional
Credentials:
.Certified Public Accountant - Colorado
. Certified Fraud Examiner Association of Certified Fraud Examiners
. Certified Valuation Analyst National Association of Certified Valuation Analysts
. Certified in Financial Forensics American Institute of Certified Public Accountants
. Chartered Global Management Accountant - AICPA
Professional Memberships &
Boards:
. American Institute of Certified Public Accountants
. Colorado Society of Certified Public Accountants
. National Association of Ce1iified Valuation Analysts
. Association of Certified Fraud Examiners
. Colorado Springs Chapter of Association of Certified Fraud Examiners - Past
President; Board Member -Training Director
. Colorado Society of CPA's -Professional Conduct Board .
. Colorado Safe2Tell -Advisor
. Kid power of Colorado Springs, Treasurer
. Fisher DeBerry Foundation - Board Member
. Ecumenical Social Ministries -Financial Committee Member
. Hugh A. Martin Memorial Scholarship Fund -Board Member
. Mission Medical Clinic, lnc.-Board Member
Educational &
Related Continuing
Education
2009 - 2013
. MBA Regis University; Finance & Accounting
. Bachelor of Science Florida State University, Accounting
. How to Locate Hidden Assets - Association of Certified Fraud Examiners
. Ethics for CPA's - Colorado Society of Certified Public Accountants
. Current Update in Business Valuation - National Association of Certified Valuation
Analysis
. Colorado Conference on Advanced Litigation Services
. 2009 Business Valuation Update
. Certified Fraud Examiner as a Testifying Expert
. 21st Annual Fraud Conference -Association of Certified Fraud Examiners
. Internal Control -Association of Certified Fraud Examiners
. Advance Mortgage Fraud -Association of Certified Fraud Examiners
. Money Laundering -Association of Certified Fraud Examiners
. National Conference on Divorce -AICPA Fraud Investigations
- CTU (Adjunct Facility)
Income Taxation Pri nciples - UCCS (Adjunct Facility) Ethical Issues for
Fraud Examiners - ASCFE
Practical Ethics for Fraud Examiners -ASCFE
Adjunct Professor UCCS - Ethics for Accountants (Facility)
55
Military Service:
. United States Marine Corps (1965-1971) Vietnam (1 967-1968)
Honor Guard Unit (1966-1967)
Classified Control Center -NATO (1968-1969)
TESTIMONY AND DEPOSITIONS 2001-2014
1 . United States District Court, for the District of Colorado Civil Case No. 01-B-2406 (BNB)
The United States of America for the use and benefit of JOHNSON PUGH MECHANICAL, INC.,
Plaintiff v. LANDMARK CONSTRUCTION CORPORATION; MOUNTBATTEN SURETY.
Trial Testimony Denver, CO
2. United States District Court, for the District of Colorado Civil Case No. 01-B-2406
The United States of America for the use and benefit of JOHNSON PUGH MECHANICAL, INC.,
Plaintiff v. LANDMARK CONSTRUCTION CORPORATION and THE MOUNTBATTEN
SURETY CO., INC.
Deposition
Colorado Springs, CO
3. El Paso County District Comi Case No. 2005DR1856 Division R
SARAH MORRIS, Petitioner and CHARLES MORRIS, Respondent Trial Testimony
4. El Paso County District Court Case No. DEVLIN DONALDSON; LARRY YONKER; and THE ELEVATION GROUP,
INC. a Colorado Corporation and BJL PARTNERS, LLC and Illinois limited liability company;
MARK A. BANKFORD, PHILIP JACOBSON, TIFFANY GORDON
Deposition
5. El Paso County District Court Criminal Case
No. - 05CR3776 Division- 16
PEOPLE vs. TIMOTHY NICHOLLS
Trial Testimony Colorado Springs, CO
6. El Paso County District Court Case No. 04DR03686 Division- X
JOHN GREGORY WALTA, Petitioner vs. VAHONA J. WALTA, Respondent Trial Testimony
7. El Paso County District Court Case No. 2006CV4941 Division- 18
SCOTT J. NEWKIRK; JENNIFER NEWKIRK; SJR AUTOMOTIVE, INC. vs. ROBERT
ANDREWS; C&R AUTOMOTIVE, INC.
Deposition
Colorado Sp1ings, CO
8. El Paso County District Court Case No. 04CV2167 Division- 8
PAUL GEFREH, TRUSTEE FOR THE BANKRUPTCY ESTATE OF TINA MACHESE AND
LAINE MACHESE vs. TWILIGHT STARR FAMILY TRUST; APACHE COURT, JNC.;
WILLIAM S. SHIRLEY, INDIVIDUALLY
9. District Court, Fremont County, Colorado Case No. 07DR79
56
Division- 4
LORI CARMEN ATWOOD, Petitioner vs. MICHAEL JAY ATWOOD, Respondent Trial Testimony
Canon City, CO
10. Morgan County District Court, Colorado Case No. 07CR55
Division- D
PEOPLE OF THE STATE OF COLORADO vs. KATHY JO SAMPLES
Trial Testimony Fort Morgan, CO
11. El Paso County District Court, Colorado Case No. 08DR78
Division- Y
KELLY REINKE vs. SHAD REINKE
12. El Paso County District Court, Colorado Case No. D02 l 2007CR005429 Division- 6
STATE OF COLORADO vs. DEBORAH NICHOLLS
13. El Paso County Dishict Court, Colorado Case No. 08DR602
Division- Y3
SANDRA L. MILETO vs. ANTHONY R. MILETO
I 4. District Court Teller County, Colorado
Case No. - D06022009CR00062
Division 11
The People of the State of Colorado v. Larry Wayne King Restitution Hearing
Testimony
I 5. EI Paso County District Court, Colorado Case No. 04DR03683
Division I O
J. GREGORY WALTA vs. VAHONA WALTA Trial Testimony
16. El Paso County District Court, Colorado Case No. 09DR4979
Division 4
Christina M. Long. v. Christopher Long Trial Testimony
I 7. El Paso County District Court, Colorado Case No. 2008DR I 707
Arbitration
Shannon Rippley v. John R. Rippley Arbitration
Testimony
Denver, CO
I 8. El Paso County District Court, Colorado Case No. - I
ODR2992
Trial Testimony
Kelli G. Traush v. Brian L. Traush Colorado Springs, CO
El Paso County District Court, Colorado Case No -10DR1
526
Trial Testimony
Jutta Carter v. Alfred B. Carter Colorado Springs, CO
80903
57
19. District Court Yuma County, Colorado Case No.
IODR16
Trial Testimony
Connie A. Franson v. Aaron D. Franson Wray, CO 80758
20. El Paso County District Court, Colorado Case No.
11DR4166
Trial Testimony
Jamie Skinner v. Robert Skinner Colorado Springs, CO
80903
12DR290
Trial Testimony
Danette Wyatt v. John L. Wyatt Colorado Springs, CO
80903
08DR4240
Trial Testimony Parker v. Parker
Colorado Springs, CO 80903
23. Jefferson County District Court, Colorado Case No.
2012DR3171
Trial Testimony Monison v. Monison
Golden, CO
24. El Paso County 4th Judicial District Court Case D021
2005CR003776
35 C Hearing Testimony People v. Timothy
Nicholls Colorado Springs, CO 80903
25. El Paso County 4th Judicial District Court Case
13DR1754
Fleming v. Gottwalt Trial Testimony
Colorado Springs, CO 80903
26. El Paso County 4th Judicial District
Court Case 13DR1754
Fleming v. Gottwalt Trial
TestimonyColorado Springs, CO 80903
58
Kirkland A. Wilcox
Associate Professor Emeritus Accounting Lecturer
College of Business and Administration University of Colorado
Colorado Springs, CO 80933-7150 kwilcox@uccs.edu
Fall 2014
Education
Ph.D.: The University of Texas at Austin, August 1972
Areas of concentration: Accounting, Statistics, Behavioral Sciences
Dissertation topic: "Independent Auditor-Client Relationships:
A Study of Inter-Organizational Conflict" M.B.A.: The University of Arkansas at Fayetteville, June 1966
B.S.B.A.: The University of Arkansas at Fayetteville, June 1962
C.P.A: Colorado (Inactive)
Teaching and Research Interests
Financial accounting and reporting and auditing with specific emphasis on behavioral implications;
International accounting issues
Teaching Experience
2010 – present: Lecturer teaching MBA and EMBA accounting courses
1977 to 2010: Associate Professor of Accounting, University of Colorado at Colorado Springs (Chairman
of Accounting and Finance Department from 1986 to 1993)
1972 - 1977: Assistant Professor of Accounting, University of Colorado at Colorado Springs
1969 - 1971: Teaching Assistant, The University of Texas at Austin
Courses taught:
Executive MBA: Financial Reporting and Financial Data Analysis (1981- 2013)
Distance MBA Program (2000-10) 2-Year MBA Program (2005)
Graduate School of Banking at Colorado: Financial Analysis (16 years)
Accelerated Business Management Program: Manville Corporation (8 years)
Other Teaching:
University Activities
Course scheduling and coordination of honorarium instructors, recruiting, adaptation of multi-media
programmed instruction to the Introductory Accounting course, supervision of numerous independent
study and co-operative education projects, dissertation committee for two doctoral students at CUBoulder, teaching on CU-NET (live television) system
Selected committee assignments:
Graduate Studies Committee, 1979-80
UCCS Graduate Dean Search Committee, 1979-80 Dwire Hall Remodeling Committee, 1983-84 College
of Business Disciplinary Committee, 1984
Undergraduate Curriculum Review Committee, 1983-88 Executive MBA Curriculum Review Committee,
1984-85
College of Business Dean Search Committee (CU-Boulder), 1986 College of Business Committee for
Teaching Evaluation, 1988 Executive MBA Program Review Committee, 1989
UCCS Program Review Panel, 1990-95, 1997- 2002 College of Business Reorganization Committee, 1991
MBA Program Design Team (1993-1994)
Executive MBA Directors Search, 1997 Undergraduate Curriculum Team (Chair), 1996- University
Curriculum Advisory Committee, 1997Promotion, Tenure, and Retention Committee (Chair) 1997-98 UCCS Core Curriculum Committee, 199800
59
Chair, Accounting and Finance Team, 2000 – 2002 Academic Chair, Executive Programs – 2002 – 2004
External Dean’s Search Committee (2004)
Internal Dean’s Search Committee (2005) Graduate Team (2007)
Accounting Search Committee (2008)
Other University Service:
In the past 14 years, I have gone on 11 international trips with the Executive MBA program to Europe,
China and South America.
Community and Professional Service Activities
2012 – 2013: Two 2-day programs for OPED “Financial Reporting and Analysis for Commercial Lending
Professionals”
Consultations with the Committee for Continuing Education for CPAsColorado Springs Chapter of Colorado Society of CPAs Instructor for numerous continuing education and
staff training courses for the Colorado Society of CPAs and other professional accounting organizations
and state societies for the past 15 years
CPE Curriculum Committee - Colorado Society of CPAs
Consultation with the Colorado Society of CPAs Education Task Force American Accounting Association
Committee to Nominate Notable
Contributions to Accounting Literature, 1975-76
AICPA Subcommittee for Relations with Students and Educators,1987-89 AICPA Curriculum
Subcommittee, 1989-1990
Colorado Accounting Administrators Group (AAG), 1986 to 1994 Chairman of the AAG, 1990-91
International Accounting For Bankers: Novosibirsk, Russia (November 1995)
International Accounting: Faculty of Business, Phnom Penh, Cambodia; Spring 1996
Training Program For Bank Supervisors, National Bank of Cambodia, Phnom Penh, Cambodia, Spring
1996
Educational training programs for approximately 50 accounting instructors from 7 or 8 colleges and
universities in Phnom Penh, Cambodia; Spring 2003.
Prepared and conducted two three-hour sessions for government regulators on the requirements for
accounting and regulation of an accounting profession and a stock market. (Phnom Penh, Cambodia –
2003)
Professional Experience
1966-69: Price Waterhouse & Co. (now Price Waterhouse Coopers),
Houston, Texas, Audit Senior
Professional Honorary Organizations
American Accounting Association
American Institute of Certified Public Accountants
Organizations
Beta Gamma Sigma
Phi Kappa Phi
Colorado Society of CPAs
Awards and Honors
Arthur Young & Co. Scholarship, 1970-71
Arthur Andersen & Co. Dissertation Fellowship, 1971-72 American Accounting Association Fellowship,
1971-72
Teaching Excellence Awards - College of Business and Administration - 1974, 1978, and 1984
Distinguished Faculty Member - College of Business and Administration - 1978-79
Outstanding Accounting Educator for Colorado - Colorado Society of CPAs
- 1993
Outstanding Faculty Member - College of Business and Administration - 1994
Outstanding Service Award – College of Business and Administration – 2001-2002
60
Outstanding Service Award – College of Business and Administration – 2005-2006
Wilcox Professorship in Accounting – College of Business and Administration – established Fall 2011
Other U.S. Army, Ft. Bliss, Texas, 1/Lt., Instructor in the U.S. Army
Experience Air Defense School, 1963-64
Publications Educational material - “Home Heaters: An Accounting Alternatives Case” (with C.
Claiborne), Issues in Accounting Education (2012
Article - "Auditing: The TQM Advantage," in CA Magazine (Canadian Journal), (May 1994) with Richard
Discenza
Article - "The Existence of Perceived Conflict in the Auditor-Client System: A Field Study," in The
Quarterly Review of Economics and Business, (Summer 1982) with Charles H. Smith
Article - "The Deterioration of Pension Plan Conditions in Large Corporations: The Need for More
Extensive Disclosure," USAFA Report No. USAFA-TR-76-2; (February 1976) with John Fletcher
(USAF)
Article - "Role Discrepancies and the Auditor-Client Relationship," Accounting, Organizations, and
Society, 1977, with Charles H. Smith (Pennsylvania State University)
Computer Based Training Project - Financial Analysis, published by Conference of State Bank
Supervisors, Dallas, Texas, 1996
Textbook
Introduction to Financial Accounting, 1st and 2nd Ed.,
Materials
Harper &Row Publishers, 1979 and 1984, with Joseph San Miguel (Naval Postgraduate
School)
Text Materials - International Accounting, written for course taught at the Faculty of Business, Phnom
Penh, Cambodia - 1996
Book review - Review of Developments in Financial Reporting, Thomas
A. Lee, Ed.; for the Accounting Review (October 1982)
Presentat
ioions
Moderator - "Ethics in Accounting," Panel Discussion - National Association
of Accountants - Colorado Springs (February 1991)
Discussant - American Accounting Association Western Regional Meeting
(May 1987)
Moderator - Managerial Accounting Session - American Accounting
Association Southwestern Regional Meeting (March 1980)
Paper presented - "The Perceived Existence of Conflict in the Auditor-Client
System: A Field Study," at Western Regional Meeting of the American
Accounting Association (May 1977)
Moderator - Behavioral Aspects of Accounting Session - American
Accounting Association Western Regional Meeting (April 1976)
61
Speeches:" “International Financial Reporting Issues in Emerging Capital Markets,”
Institute of Management Accountants – Colorado Springs (March 1999)
“Accounting in Developing Countries,” Institute of Management Accountants – Colorado
Springs (April 1997)
“Basic Financial Reporting and International Accounting Standards,” - Vietnam Bank For
Agriculture, Hanoi, Vietnam (April 1996)
"Managerial Accounting Techniques in Financial Reporting," Institute of Management
Accountants - Colorado Springs (October 1995)
"Cash Flow Statements," Association of Public Accountants -Colorado Springs (March
1991)
"Ethical Cases in Accounting," National Association of Accountants - Colorado Springs
with Paul Miller (Spring 1990)
"Ethics in Accounting," National Association of Accountants -Colorado Springs (February
1988)
"Recruiting, Interviewing, and Training Accounting Employees," Western Regional
Convention of the International Association of Hospitality Accountants - Colorado Springs
(July 1981)
"Marketing CPA Services," Colorado Society Annual Awards Banquet - Denver (May 1981)
"Current Events in Accounting," Southern Colorado Chapter of the National Association of
Accountants - Colorado Springs (March 1981)
"FASB, SEC, & CASB," Colorado Society of CPAs, Accountants in Industry Conference Denver (August 1978)
"Auditing in an Environment of Limited Internal Control," Colorado Society of CPAs
Accounting and Auditing Conference - Denver (June 1978)
"Accounting Update," National Association of Accountants - Colorado Springs (May 1978)
"Research in Accounting," Colorado Springs Chapter of CPAs (October 1976)
"Audited versus Unaudited Financial Statements," Colorado Springs Chapter of CPAs CPA/Commercial Lenders Conference (January 1976)
"Programmed Instruction in Accounting," Program for Community College Accounting
Faculty - CU-Boulder (May 1975)
"Schools of Accounting," to Colorado Springs Chapter of CPAs
(October 1975)
“New Developments in Accounting Education," National Association of Accountants Colorado Springs (May 1974)
Professional Discussions with other faculty and Prof. Paul Miller (author of several
Development articles appearing in the Journal of Accountancy and Quality Financial
(2004 – 2014) Reporting):
At least 5 hours per semester for 10 semesters (50 hours)
Discussions in at least two meetings per year with the accounting area faculty relating to
new developments in the accounting profession as they pertain to our accounting
curriculum.
Continuous reading of articles in the Journal of Accountancy and Business Week. Prof.
Paul Miller has written several of the articles for the J of A. I usually read these articles and
adapt them for my classes.
Adapted a document Changing the Game: Ten Big Changes to Accounting and Financial
Reporting to three of my courses beginning in the Fall 2009. This document analyzes and
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summarizes ten major changes that are being proposed by the FASB and the IASB in the
next few years.
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Exhibit F
Financial Projections
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Exhibit F: Financial Projections
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Exhibit G
External Reviewer Comments
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Exhibit G
External Review Comments
Mary Coussons-Read
Provost and Executive Vice Chancellor for Academic Affairs Provost
Office
Main Hall 406
1420 Austin Bluffs Pkwy Colorado
Springs, CO 80918
mcousson@uccs.edu
Dear Provost Coussons-Read
Thank you for the opportunity to review the proposal for a Master of Science in
Accounting program at the University of Colorado Colorado Springs.
Overall, the proposed program is well structured. The quality of the curriculum and
faculty appear very high, and the admissions standards are reasonable. The proposed
program is poised to fill an apparent need in the targeted area of Colorado, as well as an
ongoing need in the accounting profession for highly qualified candidates. Demand is
difficult to evaluate for this specific program, but accounting does consistently rank high
among professions with strong job potential. Additionally, the passage of the regulation
requiring 150 credit hours for Colorado CPA exam eligibility promises to make the
program relevant and attractive to undergraduate accounting students.
I believe the proposed program has a strong foundation for implementation. Please accept
the following comments as additional items or issues to consider. Some questions below
may be outside the scope of this proposal, or may already be addressed by College of
Business or University policies. I raise them for the sake of completeness.
Curriculum:
The structure of the curriculum is consistent with and comparable to similar universities.
I base this on a recent review I conducted of MAcc programs at University of Nebraska –
Omaha peer institutions. Thirty credit hours, with at least half comprised of required
accounting courses, is a well-accepted structure. I believe a strength of UCCS’ proposed
curriculum is the requirement of four specific accounting core courses, with two
remaining elective core courses. These four required courses – financial accounting,
auditing, taxation, and ethical concerns – provide an excellent breadth of coverage of the
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accounting discipline. Students are required to succeed in these four important areas, and
therefore, are not allowed to bypass a subject that they may dislike or struggle with. I
believe this is a strength f o r three reasons. First, students who had difficulty in an
undergraduate subject are not allowed to simply avoid the subject in their graduate
program. I believe it is critical that someone granted a Masters degree obtain some
graduate-level competency in these most important areas of the discipline. Second,
although students naturally gravitate toward subjects they may consider representative
of their expected career path at the time, exposure to other areas is vital to their career
options and development. Requiring graduate-level study in these four areas offers
greater exposure, as well as the possibility for discovery of a different interest.
Third, this requirement provides a strong foundation for a student’s CPA exam
preparation. Related to this issue, the number and breadth of remaining core courses
from which students will select two courses is an additional strength of the proposed
program.
1. Despite my strong belief that the four required courses is a strength, it does raise
potential difficulties. Because these classes are required, each must be offered
consistently and conveniently. If I understand correctly, the proposal states that
these courses are likely to be offered solely during the evening, once per year.
This leaves little room for student flexibility, if there is some conflict with a
student’s employment or family obligations. I assume the four courses would be
scheduled for two in the fall and two in the spring? Will this be consistent year
after year? For example, will the Ethics course always be offered in the fall, while
the Tax course will always be offered in the spring? On one hand, this is necessary
for students attempting to schedule courses to ensure proper planning and
efficient completion of their program. On the other, however, it is crippling for a
student who may not be able to take courses in the spring semester due to work
demands. As a metropolitan university similar to UCCS that caters to students
working full-time, we do have a number of MAcc students at UNO who are
working toward their degree while also working at a public accounting firm. A
number of these students only take classes in the summer and fall, because audit
and tax busy seasons occur in the spring. Although this may be a relatively small
number, it is something that may need some consideration.
Additional questions on curriculum:
2. Non-accounting electives are restricted to business subjects. Are there sufficient
offerings of these electives to meet the requirement for 12 credit hours? Are MAcc
students deemed eligible to enroll in these classes solely by their acceptance into
the MAcc? Or, are there prerequisites that may further limit the pool of potential
electives? Is there sufficient excess capacity in these electives for MAcc students
to claim a seat?
3. The proposed schedule for students to complete the program appears somewhat
aggressive. Three or four courses in a single semester is very difficult for graduate
students to successfully complete. The increased rigor and workload will demand
greater time, effort, and focus. Additionally, the fact that classes are expected to be
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offered solely during the evening necessitates that students will be taking classes
three or four nights per week. This would be extremely difficult for nontraditional
students who make up a large proportion of the MAcc program at UNO, for
example. Of course, students are freely able to take longer than the three or four
semesters shown in the proposal, but I raise this issue as having the potential to
create unrealistic expectations in the minds of students (if communicated to
them) and administrators (if the program is assessed based upon speed of
completion rates).
4. Related, will students have any restriction on the number of courses they are
allowed to take in a semester?
5. The proposal states that most students will meet the educational requirements of
the CPA and CMA exams (pg. 2). Can a student graduate from the MAcc and not
meet the requirements? If so, what would be missing and how will this be
communicated to students? In my experience, most students assume that
completion of the MAcc equates to educational eligibility for the CPA exam.
Communication of any potential deficiencies is critical to avoid poor outcomes
and dissatisfaction of students who might find out too late that they are missing
some important piece.
6. Is there a minimum GPA requirement for students in the MAcc program? Must
the student maintain some GPA, and if they do not, what are the
consequences? Can students be placed on probation or dismissed?
7. The proposal states on pg. 8 that: “If a student has taken a course in their
undergraduate studies that covers substantially the same subject matter or topic that is
offered in a graduate level course, the graduate course cannot be taken as credit
toward their degree. If the course taken in their undergraduate studies covers
substantially the subject matter or topic of any of the four required MAcc accounting
courses, another graduate level accounting course approved by the Department Chair
of Accounting or the Program Director of the MAcc must be substituted for the
required MAcc accounting course.” This seems very vague and restrictive. For
example, many potential elective MBA courses cover the same subject matter or
topic covered in an undergraduate course. Although an undergraduate class is
obviously offered at an undergraduate versus graduate level, it is still the same
subject matter or topic. Therefore, I do not understand the objective of this
restriction. What type of course would an individual take at the graduate level that
would have been covered with the same rigor and depth as one taken in an
undergraduate program? What are the criteria for determining “substantially the
same” subject matter, and who is responsible for determining this?
8. An internship in accounting is accepted as an elective. How is the rigor of an
internship determined, in order to meet the standards of a graduate-level course?
9. Is there a maximum time limit that a student is able to complete all degree
requirements?
10. Is there a limit to the number of times a student may take the Comprehensive
Exam? If they fail to pass the exam in some specified number of attempts, what are
the consequences?
11. Is transfer credit accepted for the MAcc? If so, who determines what is
accepted?
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12. Related, can a student earn an MBA and MAcc at the same time, and if so, can the
two degrees share credits?
Admissions
The admissions standards, as evidenced by the MBA admission standards I was given,
appear very reasonable. The index formula is comparable to other similar programs, and
still offers flexibility to the admissions committee. I have only a few questions related to
admissions:
13. Who is eligible to be on the Admissions Committee?
14. Is there a TOEFL or some similar English-proficiency requirement?
15. Is there a minimum GPA for the accounting-specific courses in a student’s
undergraduate record? Or is the overall GPA deemed sufficient for admission?
16. Page 5 states that full admission will require that a student has completed a
bachelor’s degree and the accounting foundation courses from an accredited
university. Is there a specific accreditation that is required (e.g., AACSB or
regional)? I am not necessarily advocating for an explicitly stated level of
accreditation (as this significantly restricts the flexibility of the admissions
committee), only raising it as an issue that may require some internal department
policy.
17. If a student is provisionally admitted to the program due to deficiencies in
accounting foundations, is there a minimum GPA the student must achieve for
acceptable completion of the foundations?
Faculty
The composition of the faculty is a strength of the program. The four faculty members
included in the proposal have excellent credentials and the experience necessary for this
program. Their stated areas of expertise and teaching interests are broad and varied
across the main areas of the discipline. This is very beneficial to the students, as they will
be exposed to a wide variety of experiences and knowledge. The faculty members appear
well qualified to support the proposed program. Questions related to this area:
18. Are the four faculty members listed here responsible for all of the accounting core
courses? If not, how are the remaining classes covered?
19. Is the necessary conversion of the ¾ time instructor to a full-time position
assured?
20. Is there a contingency plan in the event that the search for the new tenure- track
position is not successful?
21. The proposal (Exhibit F) indicates that a faculty member will receive a
$20,000 stipend for acting as the MAcc director. This is a reasonable benefit and a
strength of the proposal. However, the time required of the MAcc director can be fairly
substantial. Is there an associated course release?
Discipline
I believe the proposed program is structured to successfully integrate into the broader
discipline of the profession. The accounting profession has evolved over the past several
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decades to expect a stronger educational foundation of new professionals. Based solely
on my interactions with practicing accountants, I find that recently graduated accounting
professionals are expected to have developed better technical expertise and more
polished ‘soft’ skills earlier and earlier in their career. This is the result of increased
technology and the subsequent outsourcing of accounting detail work that used to be
performed by entry-level staff accountants.
This work, such as data entry, ‘ticking and tying’ in auditing, basic journal entries, simple
tax return preparation etc., is now performed automatically or by off-site third parties.
Staff accountants are free to perform more complex work, early in their careers.
Accounting graduates need to develop stronger skills and expertise in their educational
program, in order to meet these challenges. The proposed MAcc program at UCCS
appears well positioned to fill this role, providing a breadth of coverage of relevant
accounting topics, as well as the depth of rigor necessary in a graduate program.
Additionally, the inclusion of a required course in accounting ethics is an important
strength of the program. Similar programs, including the program at UNO, offer either a
general business ethics course or sporadic ethics coverage within multiple courses. A
three-credit-hour course dedicated to accounting ethics is sure to be quite beneficial to
students.
Demand
It is difficult for me to comment too specifically on the reasonableness of the expected
demand, as I am not versed in the demographic trends of accounting students in Colorado.
I can however state that the proposal offers strong support of the value of the MAcc
program at UCCS. The articles cited in the proposal indicate three main factors that are
sure to positively impact demand: 1) specialized Masters degrees are growing in
popularity, 2) the passage of the 150-hour rule in the state of Colorado, and 3) continued
demand for accounting professionals overall. As stated in the proposal, there are no other
MAcc programs south of Denver in Colorado, and practical restrictions likely prevent a
number of potential students from completing the MAcc degree at one of the existing
programs. This indicates that a substantial portion of the State is underserved. The size
and location of UCCS may make it uniquely qualified to fill this void. Questions and
comments related to this area are as follows:
22. What differentiates the MAcc from the MBA with accounting concentration? If
only two new classes are proposed, I assume that the accounting core courses
listed in the proposal are available to the current MBA-accounting students. Is the
opportunity to have a specialized degree the primary benefit? Does the MBA
program have an exit requirement equivalent to a comprehensive exam? I raise
this question because students may choose to stay with the MBA-accounting
concentration degree simply because the MBA program does not have a
comprehensive exam.
23. Table 1 Enrollment Projections: This table has the same data in every row. Is this
data supposed to be the same?
24. Table 2 Physical Capacity: I am somewhat confused by Column 1 versus Column 2.
Column 1 indicates that one room is needed in each of the fall and spring after
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4pm. Column 2 indicates the rooms that are available, at 7:30 pm each semester. I
understand this to mean that the rooms are not available until 7:30 pm – do night
classes begin at 7:30?
25. Exhibit A Enrollment Projections: The projections assume a 5% growth rate,
consistent with the College of Business. I would expect that the growth rate in
accounting would be more relevant. Is this information available?
To summarize, I find the proposal and program to be well developed and supported. The
curriculum is structured appropriately and is consistent with similar MAcc programs,
faculty qualifications are strong, and admissions are reasonable. The program addresses
the continuing demand for accounting professionals, while also answering the demands
of the newly enacted 150-hour regulation. I expect that a number of the questions and
comments I raise in this letter may have already been addressed by the program team, or
can be easily answered.
Again, thank you for the opportunity to review the proposal. Please do not hesitate to
contact me if you have any questions or additional requests.
Sincerely,
Jennifer Riley, PhD, CPA (CO)
William C. Hockett Associate Professor of Accounting MAcc
Program Director
Mammel Hall 228R
College of Business Administration
University of Nebraska at Omaha 6708 Pine
Street
Omaha, NE 68182 jenriley@unomaha.edu
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Exhibit H
Reply to External Review Comments
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Exhibit H
Reply to External Review Comments
Student Flexibility Concern (Page 2, No. 1)
The external reviewer expresses concern about a student working full-time being able to complete the
program given that the 4 core accounting courses would be offered once per academic year during the
evening. Of particular concern is the inability of full-time accounting professionals to take courses in the
Spring semester due to the work demands of audit and tax clients during that time of year. Until student
enrollments in the MAcc program warrant offering the 4 core courses each semester, the core courses will
be offered on an alternating basis during the Fall, Spring and Summer semesters (e.g., Financial
Accounting Theory offered in the Fall one academic year and in the Spring the next academic year). The
2 core courses offered each semester also will meet on different days of the week.
Sufficiency of Electives (Page 2, No. 2)
There are sufficient elective offerings to meet the 12 credit hour requirement. Currently, there are over 25
non-accounting electives offered that MAcc students would be eligible to take. Some electives are
available on-campus, some are available online, and some are available via both delivery methods. While
some electives require pre-requisites, there are many that do not. Additionally, electives have sufficient
capacity to meet the demand of additional MAcc students.
Proposed Sample Curriculum / Student Schedule (Page 2, No. 3)
The external reviewer raises concerns about the ability of students to complete the MAcc program in 3 or
4 semesters as outlined in the sample curriculum or degree program provided on pages 8 and 9 of the
proposal. The points of concern expressed are that (i) the sample curriculum or degree program provided
in the proposal will require students to take 3 to 4 night classes per week which will be extremely difficult
for students working full-time and (ii) the sample curriculum or degree program may create unrealistic
expectations if communicated to students.
The sample curriculum is provided as an example of how a full-time student could complete the program
within a reasonable amount of time. While the 4 core accounting courses will only be offered during the
evening, most of the elective accounting courses will be offered during the day at least once per year.
Regarding the non-accounting elective courses, these can be taken either online or in a traditional
classroom setting during the evenings. Evening classes are offered in two time slots: 4:45 pm to 7:20 pm
and 7:30 pm to 10:05 pm. Therefore, a full-time MAcc student willing to invest the time required given
the rigor of the courses could complete the program in the outlined 3 to 4 semesters.
It is contemplated that students working full-time will take longer than 3 to 4 semesters to complete the
MAcc program. Before beginning the program, students will be required to meet with a graduate advisor
of the College of Business to map out a program of study so that they have an idea of the time
requirements for completion of the program. As mentioned above, the 4 core accounting courses will be
scheduled on an alternating basis in the Fall, Spring and Summer semesters. The accounting elective
courses are offered evenings on an alternating basis in the Fall and Spring semester, and an effort will be
made to offer at least one graduate level accounting course in the summer. The non-accounting elective
courses can be taken by students either online or in a traditional classroom setting during an evening time
slot.
Regarding the composition of students enrolled in the MAcc program, it is expected to be a combination
of full-time working adults and full-time students. Some CPA firms have indicated that they will not hire
someone for a staff accounting position until they have satisfied the educational requirements for CPA
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licensure that go into effect in Colorado on July 1, 2015. We expect students taking this career option to
go straight into the MAcc program as full-time students upon completion of their undergraduate degree.
Other students will be working full-time while enrolled in the program. We expect this mix of students to
continue into the future and the program will be offered to accommodate the mix of students.
Limit on Courses Per Semester (Page 3, No. 4)
The College of Business restricts graduate students to 12 credit hours per semester for the Fall and Spring
semesters and 6 credit hours for the Summer semester. Credit hours over these limits require that an
academic petition be approved by the Graduate Programs Director.
CPA/CMA Exam Requirements (Page 3, No. 5)
The external reviewer expresses concern about the statement in the proposal that most (as opposed to all)
students completing the MAcc program will meet the education requirements for the CPA and CMA
exams. This is because most students assume that completion of a MAcc program equates to being
eligible for CPA licensure. The program is designed so that students completing it will satisfy the
educational requirements for CPA licensure that become effective in Colorado on July 1, 2015.
However, different states have different requirements for CPA licensure. This is the reason we include the
qualifying language that “most students” will meet the requirements for the CPA. For students that
contemplate licensure in another state, our program may not meet the educational requirements of those
states. For example, while 3 hours of business law is sufficient for licensure in Colorado, the state of
Florida requires 6 hours of business law.
We will clearly communicate to students in the College of Business catalog and all literature for the
MAcc program that completion of our program will satisfy the educational requirements for CPA
licensure in Colorado. However, anyone planning on obtaining a CPA license in another state will need to
confirm that they are taking the courses required for that state.
Minimum GPA Requirement (Page 3, No. 6)
The academic performance of each student will be reviewed at the end of each semester. Any student who
has a cumulative grade point average of less than 3.0 in MAcc coursework will be placed on probation. In
general, students will not be placed on probation until a minimum of nine semester hours has been
completed.
After a student has been placed on probation, the student has a maximum of one calendar year to raise his
or her grade point average to 3.0. Courses taken to raise the cumulative grade point average must be
applicable to the MAcc degree and must be taken in the three semesters (including summer) immediately
following the semester in which the cumulative grade point average falls below 3.0. Failure to raise the
cumulative grade point average to 3.0 in the time period outlined will result in immediate suspension.
While on academic probation, failure to demonstrate satisfactory academic progress towards a MAcc
degree may result in academic suspension. Satisfactory academic progress is defined as a student’s
cumulative GPA improving each semester that classes are taken. In the event a student is subject to
probationary status more than one time, the same time limits apply. If a student’s cumulative GPA drops
below a 2.0, they will be suspended immediately. A suspended MAcc student is eligible to petition for
readmission after one calendar year.
See http://catalog.uccs.edu/preview_program.php?catoid=10&poid=1697&returnto=450 for the current
MBA program Standards of Performance: Probation and Suspension.
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Duplicate Courses (Page 3, No. 7)
The MAcc program incorporates a requirement of our current MBA program that a student cannot take a
graduate level course that “covers substantially the same subject matter or topic” that was covered in an
undergraduate accounting course. This same policy has been in place and implemented in our MBA
program without any difficulty. The purpose of the policy is to prevent a student from duplicating a
course taken at the undergraduate level in their graduate level studies and to ensure that the student’s
graduate degree extends the student’s body of knowledge.
For example, if a student has taken ACCT 4410 (Governmental and Nonprofit Accounting) as an
undergraduate, he/she cannot take ACCT 6740 (its graduate level equivalent) for credit towards the
MAcc. Both of these courses cover the basic, foundational material regarding accounting principles for
governmental and nonprofit entities. ACCT 4410 and ACCT 6740 are offered on a cross-listed basis at
UCCS with undergraduate and graduate students sitting in the same classroom. Graduate students in
cross-listed courses are given additional assignments demonstrating their mastery of the material at a level
warranting graduate credit.
The determination of whether an undergraduate course that a student has taken is “substantially the same”
as a graduate course in the MAcc program will be made by examining the syllabus of the undergraduate
course. The review and decision will be made either by the Program Director of the MAcc and/or the
Chair of the Accounting and Finance Department. As stated above, this identical policy is in place for the
MBA program and it has worked without any problems or issues.
Internships (Page 3, No. 8)
A student may earn up to 3 credit hours doing a graduate level internship that is applied towards the
general business electives for the MAcc program. Organizations that are interested in working with an
intern must work with the Career and Placement Office of the College of Business to develop a proposal
for an internship. The proposal must provide details about the type of projects that the intern will be
working on. The proposal should also include a job description.
Internships must involve substantial projects that require students to conduct research, apply analytical
and critical thinking skills, and deliver completed assignments to the supervisor in written form (e.g., tax
returns, research memos, financial statements, etc.). Once the proposal has been jointly completed by the
employing organization and the Career and Placement Office, it is reviewed by an internship faculty
advisor to confirm both that the projects undertaken during the internship warrant academic credit at a
graduate level and the number of graduate credit hours that will be awarded upon successful completion
of the internship. The faculty advisor specific to accounting internships is an accounting faculty member.
During the course of the internship, the student is required to provide a weekly report to the internship
faculty advisor regarding the type and nature of work being done on the internship. Upon completion of
the internship, the student is also required to provide the internship faculty advisor with a detailed, written
report regarding the nature of work undertaken during the internship and the learning / knowledge
acquired by the student during the internship. In addition, the organization employing the intern is
required to complete a written evaluation of the internship and the student’s work at the end of the
internship. The feedback received from the employing organization is used to develop internship
proposals in the future.
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Time Limit for Program (Page 3, No. 9)
Candidates for the MAcc degree are expected to complete the degree within 5 years. If coursework is
completed more than 5 years before the expected graduation date, the work will not be accepted for the
degree unless it is validated by the Graduate School of Business Administration. This time limit to
completion requirement mirrors the existing MBA program policy.
MBA program Standards of Performance: MBA Completion Timeframe.
Comprehensive Exam Requirement (Page 3, No. 10)
With regards to comprehensive examination requirements, the MAcc program will adhere to the UCCS
Graduate School Policies and Procedures (Article V, Section E). A MAcc student must be registered at
the time in which the comprehensive examination is held. In addition, the comprehensive examination
will be administered by a committee of at least three graduate faculty members. In the case of the MAcc
program, the accounting faculty responsible for teaching the 4 required core accounting courses will
administer the comprehensive examination.
A majority of the comprehensive examination committee must vote affirmatively for a student to pass. A
student who fails the comprehensive examination may not attempt it again until at least two months have
elapsed. A student may retake the comprehensive examination only one time. If a student fails to
successfully pass the comprehensive examination, he/shewill be dismissed from the MAcc program.
Transfer Credit (Page 3, No. 11)
A maximum of 6 semester hours of appropriate coursework from another AACSB accredited graduate
program may be considered for transfer to the degree program. Transfer work may be no older than 5
years at the time of graduation from the MAcc program. Currently enrolled MBA students pursuing an
emphasis in Accounting will have the opportunity to transfer all previously taken MBA coursework into
the MAcc program. Permission from the Graduate School will be granted on a case-by-case basis.
MBA program Standards of Performance: Transfer Policy.
Transfer Credit (Page 4, No. 12)
A student cannot simultaneously enroll in the MBA and the MAcc program.
Admissions Committee (Page 4, No.13)
The Admissions Committee will be comprised of the Graduate Programs Director, Graduate Programs
Assistant Director, and two Accounting faculty members. The Admissions Committee meetings will be
led by the Graduate Programs Admissions Coordinator. The MAcc Admissions Committee will be similar
to the MBA Admissions Committee; however, the MBA Admissions Committee has two MBA faculty
members as opposed to two Accounting faculty members.
TOEFL/English Proficiency Requirement (Page 4, No. 14)
All international applicants will be required to submit either the TOEFL or the IELTS. The only
exceptions will be if the applicant’s undergraduate degree was taught in English and is noted on the
transcript of evaluation or if they meet/exceed the minimum score for the ACT Compass (270) taken
through UCCS’s Office of International Affairs. This policy mirrors the English proficiency requirements
that are currently in place for the MBA program. Minimum scores will be as follows:
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TOEFL- Internet Based: 80
TOEFL- Paper Based: 550
IELTS- Band Score: 6.0
Minimum GPA (Page 4, No. 15)
There will be no minimum GPA for accounting specific courses in a student’s undergraduate record. The
overall GPA will be deemed sufficient for admission. However, if the undergraduate course is considered
a pre-requisite for a graduate course, then the student must have received a grade of “C” or higher. This
policy mirrors the minimum GPA requirements that are currently in place for the MBA program.
Accreditation Requirement (Page 4, No. 16)
While applicants who have graduated from an AACSB accredited university are looked more favorably
upon by the Admissions Committee, a specific accreditation is not required for admission into the MAcc
program.
Provisional Admissions (Page 4, No. 17)
Students who are admitted provisionally will be required to take two MAcc courses that are assigned by
the Admissions Committee. The student must receive individual course grades no lower than a B-. The
student must also maintain a cumulative GPA of 3.0 (B average). Additionally, students are not allowed
to enroll in any other MAcc course work until the provisional courses are completed.
Faculty – Class Coverage (Page 4, Nos. 18 and 20)
All graduate level accounting courses will be taught or supervised by individuals holding a terminal
degree (PhD or DBA). The current full-time accounting faculty (Dr. Brian McAllister, Dr. Blaise M.
Sonnier, Dr. Yang Xu, and Dr. Kimberly Zahller) and the replacement tenure-track hire will all teach
courses in the MAcc program. Dr. Kirk Wilcox, a retired UCCS faculty member, and Dr. Steve Green, a
full-time faculty member at the Air Force Academy are both adjunct instructors who may be called upon
to teach a graduate level accounting course. Additionally, Mr. Robert Johnson, a recognized expert in
accounting ethics, has been teaching ACCT 6510 (Accounting Ethics) under the supervision of Dr. Cathy
Claiborne for the past 2 years. If our search for the replacement tenure-track faculty line is unsuccessful
this year, the teaching arrangement with Mr. Johnson will continue. The CVs of Dr. Wilcox, Dr. Green,
Mr. Johnson and Dr. Claiborne have been added as an attachment to the proposal.
Faculty – Conversion of ¾ time instructor (Page 4, Nos. 19)
The request for conversion of the ¾ time instructor to full-time will be included in the proposed College
of Business budget for the 2015-2016 academic year. The instructor that would be converted currently has
a teaching load of 3 classes per semester and has been available to teach an additional course per semester
as an overload if needed. Based on our current demand for undergraduate accounting classes, the request
has been made to convert the position to full-time. If the request is not approved, we will cover the
additional undergraduate sections either by giving overloads to the part-time faculty member or by hiring
adjunct instructors. The preference is the conversion of the ¾ time faculty member to full-time to reduce
our reliance on adjunct instructors.
Program Director Compensation (Page 4, No. 21)
The external reviewer raises the question of the adequacy of compensation for the Director of the MAcc
program and whether there should be an associated course release. The line item in the budget of $20,000
78
is in-line with compensation paid to the Team Leads in the College of Business and other faculty
members with additional administrative duties. The amount includes the option either for a course release
plus a reduced stipend or to receive the entire amount as a stipend. The College of Business is in the
process of undertaking a review of how compensation for equivalent administrative duties will be
structured and the amount included in the proposal is an estimate only.
MBA vs. MAcc (Page 5, No. 22)
The MAcc program will require 4 core accounting courses plus an additional 2 accounting electives for a
minimum of 18 graduate credit hours in accounting. It will also permit MAcc students to earn all of their
remaining 12 graduate credit hours in accounting if the student so desires based on course availability and
scheduling. The primary emphasis of the MAcc program is accounting-based.
On the other hand, the MBA program with an emphasis in accounting is a generalist business degree. The
program requires 21 credit hours of core business courses, one of which is an accounting course. To earn
the emphasis in accounting, a student must take an additional 12 credit hours in accounting and 3 credit
hours in an upper division business course. The student is not offered the option to substitute the 21 core
business courses for accounting courses in the MBA program.
While a student can satisfy the requirements for CPA licensure in Colorado with an MBA-accounting
emphasis under the new rules that become effective July 1, 2015, the MBA degree has as its core general
business courses (7 core business courses). On the other hand, the emphasis and core of the MAcc
program is accounting-based with the option of the student to take either 4 additional accounting courses
or graduate level other business discipline courses.
The primary benefit of a MAcc program is its specialized nature. An individual whose career path is
public accounting or an accounting career in industry will benefit from the accounting-specific
concentration of the MAcc program. On the other hand, an individual with an interest in accounting
whose career path is oriented towards management may be more interested in the MBA with an emphasis
in accounting option. In any event, students interested in studying accounting at the graduate level would
have 2 options, both of which offer excellent career opportunities.
Finally, the external reviewer raises the concern that some students may select the MBA program with an
emphasis in accounting instead of the MAcc program due to the inclusion of a comprehensive
examination in the exit requirements of the MAcc program. The MBA program does not have a
comprehensive examination, but it does require the successful completion of 2 additional courses (as
compared to the MAcc program), including a semester-long capstone course at the end. Alternatively, the
MAcc program offers 2 fewer required courses and a one-day comprehensive examination (versus a
semester-long capstone course). The additional 2 courses required within the MBA program (36 hours for
the MBA program versus 30 hours for the MAcc program) and the semester-long capstone MBA course
should both neutralize the effects of requiring a MAcc comprehensive examination. Additionally, some
organizations (CPA firms specifically) who employ our graduating accounting students have expressed a
preference in hiring individuals with a MAcc degree over an MBA degree. The stronger demand for
MAcc program graduates by some organizations employing our accounting graduates will also mitigate
the impact of requiring a comprehensive examination.
Table 1 Enrollment Projections (Page 5, No. 23)
Table 1 has been completed in accordance with the instructions for the form. A detailed explanation of
the enrollment projections are attached as Exhibit A to the proposal with a detailed explanation of how
the enrollment projections were calculated.
Table 2 Physical Capacity (Page 6, No. 24)
79
The information reported on Table 2 is correct. There is an evening block of classes that begin at 7:30
pm.
Table 3 Enrollment Projections (Page 6, No. 25)
Information regarding the growth rate for accounting enrollments is not separately tracked, and therefore
is not available.
80
Proposal for Master of Science Accounting
Description of Program.
The primary objective of developing a Master of Science in Accounting (MAcc) program at UCCS is to
provide a graduate-level, broad-based educational experience for individuals seeking a career in public
accounting, industry, or government. The proposed MAcc will provide students with a graduate level
accounting education and will include courses in areas such as financial accounting theory, auditing and
assurance, federal taxation, managerial decision-making, and accounting ethics. Upon completion of the
MAcc, most students will meet the education requirements for the Certified Public Accountant (CPA) and
the Certified Management Accountant (CMA) certifications.
Admission into the MAcc would require 24 hours of undergraduate accounting coursework and 12 hours
of other business coursework. Otherwise, admission requirements for the MAcc would mirror those of
the UCCS Master of Business Administration (MBA) program.
MAcc students will be required to complete 30 hours of graduate level coursework. Completion of the
program will require 4 core accounting courses (accounting theory, advanced auditing, accounting ethics
and federal tax research and planning) and 2 elective accounting courses. The program will include 12
hours of graduate level electives either of courses offered in the MBA program or graduate level
accounting courses (or a combination of the two).
Graduate business students at UCCS can currently earn an MBA with an emphasis in accounting. To
earn that degree, a student must complete 12 hours of graduate level accounting coursework. Many of
our current students actually graduate from the MBA program with 18 hours of graduate level accounting
coursework, which is the amount required for a MAcc at many other universities.
This degree will assist our students in the job market because many international and national CPA firms
demand a MAcc as a minimum requirement for an entry-level staff accountant. In addition, many CPA
firms perceive a MAcc as preferable to an MBA. Thus, offering a MAcc would be beneficial to our
current students. In addition, a MAcc would benefit the university and the College of Business by
potentially attracting additional graduate level students specifically seeing a MAcc.
Student and Workforce Demand.
Beginning July 1, 2015, CPA licensure in Colorado will require that new licensees complete 150 hours of
university coursework. It is anticipated that this requirement for licensure will increase demand for
graduate accounting degrees. No public university in Colorado south of Denver offers a MAcc. Offering
the program in southern Colorado will help fulfill the region’s business needs of having well-educated
graduate accounting students who are CPA-eligible. It will also offer the opportunity for undergraduate
accounting graduates from other southern Colorado institutions to pursue a MAcc closer to home.
While our current MBA with an emphasis in accounting provides the necessary accounting and other
business hours to meet the new CPA education requirements, a MAcc is perceived as more desirable by
some prospective students and employers—especially those affiliated with CPA firms. As proof of the
potential demand for the program, 42 MBA-Accounting students are currently enrolled in UCCS’s MBA
program, making it the second largest area of emphasis. In addition, other Colorado universities south of
Denver graduate approximately 100 students per year with a bachelor’s in accounting.
Currently, all UCCS accounting courses are offered during the evening at least once-per-year to
accommodate the schedules of working students. This practice would continue with MAcc. In fact, it is
highly likely that most graduate level accounting courses will be offered solely during the evening.
Duplication.
As mentioned earlier, no other public university in Colorado south of Denver currently offers a MAcc.
While the University of Colorado-Boulder, the University of Colorado-Denver, Colorado State
University, and the University of Northern Colorado currently offer a MAcc-type program, they are
unlikely to serve the needs of potential graduate accounting students in southern Colorado. Many
graduate accounting students in our proposed MAcc program will be full-time working professionals who
will likely be attracted to having convenient access to evening courses. A program at UCCS would meet
the needs of these students. The proposed program would also provide an avenue for current
undergraduate accounting majors at UCCS, as well as those at other southern Colorado universities, to
earn the additional education hours required for CPA licensure beginning in 2015. Thus, our proposed
MAcc will not be competitive with the programs located in northern Colorado or with other public
universities in southern Colorado.
Institutional Factors and Resources.
The proposed program can be offered without any additional faculty lines. Because our MBA accounting
emphasis students are currently required to take 12 hours of graduate level accounting coursework, we
could offer this degree without requiring additional faculty lines. However, the program may require that
an additional one to three courses be taught by adjuncts and/or that a current 3/4th time instructor be
converted to full-time. Any additional graduate level accounting courses could be taught by current fulltime faculty and the additional vacant faculty position described previously. No additional library,
computer, or laboratory resources will be required for the proposed MAcc program.
Proposal to reduce the number of Physics PhD hours from 75 to 66
UCCS Physics Department
September 11, 2014
The Physics faculty voted unanimously to put forward this proposal to the Graduate School.
Background:
When the Applied Sciences PhD program started in 2009, a total of 75 credit hours were
required. This was required of all PhD programs by the UCCS Graduate School at the time.
Currently Physics requires a minimum of
36 hours of coursework
30 hours of dissertation
and then allows students to add 9 hours of either coursework or dissertation hours to make the
75 hours in total that the PhD program requires.
In April 2014, the Graduate School voted overwhelmingly that PhD programs could now choose
to reduce the hours they require. The Physics department may now consider lowering the hours
that students are required to take, as low as 60 hours. We would like to reduce the total number
of required hours from 75 to 66 for the reasons stated below.
Coursework:
We currently have 21 credit hours of core classes that all students must take as part of the PhD
program. These are consistent with core classes in other Physics PhD programs. They are:
Course
Credits
PHYS 5030
Mathematical Methods in Physics
3
PHYS 5410
Statistical Mechanics
3
PHYS 6210
Theoretical Mechanics
3
PHYS 6250
Introduction to Quantum Mechanics
3
PHYS 6260
Quantum Mechanics II
3
PHYS 6310
Electromagnetic Theory I
3
PHYS 6320
Electromagnetic Theory II
3
In addition, students must take roughly five elective classes to reach the minimum 36 credit
hours of coursework required. Electives include:
PHYS 5150
Solid State Laboratory
2
PHYS 5160
Thin Films Laboratory
1
PHYS 5200
Computational Physics
3
PHYS 5420
Physics of Materials
3
PHYS 5460
Introduction to Solid State Physics
3
PHYS 5480
Surface and Interface Physics
3
PHYS 5490
Physics of Thin Films
3
PHYS 5720
Stellar Structure and Evolution
3
PHYS 5950
Special Topics (when offered, such as Biophysics, Nonlinear Dynamics,
Magnetism, Nanotechnology or Theoretical Physics)
1-6
These classes are chosen to fit well with the research interests of the department.
Dissertation hours:
A minimum of 30 dissertation hours is currently required for graduation. This corresponds
roughly to 10 semesters of dissertation work. However, the measure of a successful PhD
research project is not in time spent on the research but on the resulting output including:
• Passing the PhD comprehensive exam after completing 9 dissertation hours
• Presentation at research conferences
• Publication of at minimum 2 or 3 refereed journal publications
• Awards such as travel grants and presentation prizes
• Successful PhD defense.
The proposal:
We propose to keep the minimum requirements as described above the same
ie.
36 hours coursework
30 hours dissertation
but propose to lower the total requirement to 66 credit hours.
This will:
1) Bring Physics closer in line with other PhD programs, especially the sister-campus at
Boulder. The evidence for this is given below.
2) Not affect the quality of the PhD degree.
3) Still be well above the 60 hour minimum that UCCS now requires.
4) Save students substantial amounts of money.
What other Physics PhD programs require:
A survey of some neighboring PhD programs and peer institutions’ PhD programs showed that
the average total number of hours required was 62. This provides support for our proposal. The
numbers used in this calculation are given below.
Boulder
CSU (For Collins)
School of Mines
Notre Dame
U. Maryland-Baltimore
Montana State
University of Wyoming
60 total
72 total
??
60 total
46 total
60 total
72 total
30
34
30
33
28
40
42
coursework
coursework
coursework
coursework
coursework
coursework
coursework
30
38
??
27
18
20
30
dissertation
max dissertation
dissertation
dissertation
dissertation
dissertation
1
REQUEST TO CHANGE DEGREE REQUIREMENTS FOR MCJ PROGRAM
SCHOOL OF PUBLIC AFFAIRS
Introduction
The School of Public Affairs offers two graduate programs, the MCJ (Master of Criminal Justice
and the MPA (Master of Public Administration). The mission of the UCCS School of Public
Affairs is to improve the quality of life for people and their communities, here and abroad,
through collaborative governance, public service innovation, community engagement, and
research. To accomplish this mission, we strive improve the quality of public, nonprofit, criminal
justice, and national security systems. The proposed curriculum change to the MCJ program
reflects the SPA mission to improve the quality of public, nonprofit, community and criminal
justice based crime and violence prevention and interventions.
Rationale to Change Degree Requirements
The UCCS School of Public Affairs Masters of Criminal Justice (MCJ) is an interdisciplinary
program focusing on the nature, extent, and causes of crime and violence, the personal, social,
and behavioral consequences and impact of criminal offending and violent victimization, and the
community and criminal justice interventions used to address the incidence and impact of
criminality. The program is designed for students interested in a comprehensive professional
graduate education in the field interdisciplinary field of criminal justice.
At the same time the field of Criminology and Criminal Justice is changing rapidly. This
includes a growing move towards developing, studying, and evaluating evidence-based
interventions to reduce the impact and incidence of crime and violent victimization. This is
reflected in the changing trends in criminological and criminal justice research but also in the
types of granting opportunities available. These primarily include research that evaluates primary
crime and violence prevention, victim service interventions, prevention programs, criminal justice
interventions, and crime policy. As evidence of this shift, the National Institute of Justice has
established interdisciplinary working groups to discuss and identify high priority research issues,
questions, and gaps to be addressed in the field of crime and violence prevention research. The
working group members represent both researcher and practitioner communities. Dr. Kaukinen
currently serves on the National Institute of Justice Technical Working Group on Violent
Victimization Research that will meet in Washington, DC in December 2014.
Drs. Kaukinen, Kosloski, Ryon, and Weir, the core faculty in the MCJ, have had several meetings
in Summer and Fall 2014 to discuss how to change the MCJ to reflect changing trends within the
discipline but also to better reflect the research and grant activity of the faculty within the MCJ
and the SPA. This includes a growing move to develop, implement, and evaluate crime and
violence interventions and the core faculty members’ research that includes examinations of the
causes and short- and long-term consequences of criminal offending and violent victimization,
identification of the personal, health, and service needs of victims and exploited populations, and
evaluations of crime and violence prevention and intervention. The proposed change to the MCJ
curriculum will enable SPA faculty to pool their resources and merge their scholarly interests into
areas of demonstrated strength that can be advertised, making the UCCS MCJ program a wellregarded and sought-after Criminal Justice training. At the same time the core MCJ faculty
believe that this proposed curriculum change to the MCJ program will enhance graduate student
learning and research opportunities.
For this reason, we propose to:
2
•
•
•
•
Add three courses to the core curriculum of the MCJ. These are CJ 5006 - Violence, CJ
5007 - Gender, Race, Ethnicity, and Social Class: Implications for Criminology,
Criminal Justice, and Public Service, and CJ 5009 - Crime and Violence Prevention and
Intervention.
Drop CJ 5005 - Law and Society from the core curriculum.
Reduce the required elective credit hours by 6 credit hours (two courses).
Maintain the number of minimum required credit hours at 36 hours for the MCJ.
Adding these hours and making CJ 5006, CJ 5007, and CJ 5009 requirements will not require
additional resources beyond what is currently dedicated to our program, as both are currently
being taught by on-load MCJ faculty. The reduction in the number of elective hours will not
impact our students’ ability to also take courses within our graduate certificate programs (See
Appendix 2).
While the change represents an additional focus on research and the evaluation, it maintains its
focus on the core elements needed by those actively working within criminal justice. This
includes courses on criminal justice systems (CJ 5001 - Criminal Justice Systems, Policy, and
Practice), the nature and causes of crime and violence (CJ 5002 - Criminological Theory and CJ
5006 - Violence), and analyses of current intervention efforts and prevention initiatives (CJ 5009
- Crime and Violence Prevention and Intervention). The proposed curriculum also allows for our
students within law enforcement to pick up the leadership sequence of courses that have been
noted as important curriculum for the advancement of police officers and others in law
enforcement (See Appendix 2).
Staffing and Program Resources
The proposed changes in the MCJ curriculum require no additional resources, financial or
otherwise, as all relevant faculty are UCCS tenure-track faculty and all courses are currently
being offered (some modifications of existing courses), albeit with varying regularity. Rather, the
change will include a shift of current staffing to reflect both the changing trend within
Criminology and Criminal Justice research and grant funding, but also the research focus of the
core graduate faculty within the MCJ program. The graduate faculty in the Criminal Justice
Program in the School of Public Affairs has a strong emphasis in diversity and inequality issues,
highlighting race and ethnicity, gender, within their research on criminal offending and violent
victimization and the evaluation of crime and violence prevention and intervention. This
demonstrates the need for an effective course that will explore the implications of gender, race,
ethnicity, and social class on issues related to crime, criminal justice, and public service (CJ 5007
- Gender, Race, Ethnicity, and Social Class: Implications for Criminology, Criminal Justice, and
Public Service). Faculty are also involved in research that explores the nature and dynamic of
child abuse and neglect, intimate partner violence, sexual violence, and human trafficking. This
work explores the risk and protective factors for violent victimization and exploitation and the
wider impact of crime and violence. Faculty also hold research grant portfolios that included
Federally sponsored research examining the impact and effectiveness of crime and violence
interventions. The proposed inclusion in the core of CJ 5006 - Violence and CJ 5009 - Crime and
Violence Prevention and Intervention will allow faculty to teach courses within their primary
research areas while reflecting both the nature of Criminal Justice education nationally and the
increasing move within granting agencies, governments, and criminal justice approaches to crime
and violence. The UCCS School of Public Affairs proposed MCJ curriculum would continue to
maintain its flexibility in serving its graduate students:
3
•
•
•
The degree will remain offered both online and on campus.
The MCJ degree will continue to be completed in as little as 18 months, or spread it out
across 6 years. Students can choose from a full-time (5 or more credit hours per semester)
or part-time schedule, with multiple start dates (including traditional fall, spring and
summer terms).
On campus courses will continue to be offered in the evening (4:45-7:20 p.m. or 7:3010:05 p.m.), summer semester, and in intensive-course format on the weekends or in oneand two-week formats.
{CURRENT} MCJ Program (36 credit hours)
15 – 21 credit hours in core course work and capstone/thesis and internship
4
CJ 5001 - Criminal Justice Systems, Policy, and Practice
This course examines the salient, current critical issues in the justice system affecting law
enforcement, courts, corrections, and recent social developments related to personnel. The class
includes in-depth explorations of the development, implementation, and analysis of public policy
in the field of criminology. Req., Grad and non-degree grad students only.
CJ 5002 - Criminological Theory
Explores the origins of criminal behavior and the impact of crime on society. The course
examines theories of deviant, delinquent, and criminal behavior. Additionally, practical
implications and application of theoretical constructs are analyzed through current research
paradigms and empirical research. Req., Grad and non-degree grad students only.
CJ 5003 - Research Methods
Provides an assessment of research through an examination of applied designs and analytical
models. The logic and rationale of these strategies are contrasted and their relative merits are
critiqued. Research problems in the system are utilitzed to illustrate the applications and
interpretation of alternative strategies. Req., Grad and non-degree grad students only.
CJ 5005 - Law and Society
Introduces a variety of topics related to law’s varying functions and societal implications. The
course focuses on social/legal theory and analyzes law and legal institutions from a critical
perspective. Materials provide content on how to evaluate law and legal institutions, especially in
relation to equality, justice, and fairness. Req., Grad and non-degree grad students only.
CJ 6910 Field Study in Criminal Justice (3 hours but may be waived)
CJ 5361 Capstone Seminar or CJ 6950 Master’s Thesis (3 or 6 hours)
15 – 21 Credit Hours of Electives (Depending on need for internship)
{PROPOSED} MCJ Program (36 credit hours)
21 – 27 credit hours in core course work and capstone/thesis and internship
5
This course examines the salient, current critical issues in the justice system affecting law
enforcement, courts, corrections, and recent social developments related to personnel. The class
includes in-depth explorations of the development, implementation, and analysis of public policy
in the field of criminology. Req., Grad and non-degree grad students only.
Explores the origins of criminal behavior and the impact of crime on society. The course
examines theories of deviant, delinquent, and criminal behavior. Additionally, practical
implications and application of theoretical constructs are analyzed through current research
paradigms and empirical research. Req., Grad and non-degree grad students only.
Provides an assessment of research through an examination of applied designs and analytical
models. The logic and rationale of these strategies are contrasted and their relative merits are
critiqued. Research problems in the system are utilitzed to illustrate the applications and
interpretation of alternative strategies. Req., Grad and non-degree grad students only.
CJ 5006 - Violence (Previously CJ 5420 - Violence in Society)
Examines various aspects of violence, including: distribution over time and space, situations and
circumstances associated with violent victimization and offending, and how social institutions,
community structure, and cultural factors shape violent events. Req., Grad and non-degree grad
students only.
CJ 5007 - Gender, Race, Ethnicity, and Social Class: Implications for Criminology,
Criminal Justice, and Public Service (Previously CJ 5572 - Race, Crime and Justice)
This seminar bridges individual experiences and social structure by analyzing contemporary
United States policies in respect to gender, race/ethnicity, and social class. Specific attention will
be paid to the social, economic, and political factors that led to the development and
administration of public and/or crime policies. The implications of such policies in regards to
social stratification and inequality will be discussed. Possible substantive areas may include crime
and violence, criminal justice systems, immigration, social welfare, education, heath and human
services, family issues, and drug policies. Req., Grad and non-degree grad students only.
CJ 5009 - Crime and Violence Prevention and Intervention – New Course
The course will draw on criminological, social and behavioral science, and public health theories
and methods, to examine prevention and intervention development, evaluation paradigms, and
methods of process and outcome evaluations. Drawing on major theories and research pertinent
to crime and violence, including characteristics of violence and relevant risk factors, reporting
and treatment protocols, and current/potential intervention efforts and prevention initiatives;
emphasis is on interdisciplinary contributions to violence prevention and control. Students will
be exposed to randomized designs, such as community trials, and evaluation of non-randomized
interventions, such as policies and legislation. Special attention is given to the implications of
process evaluation in modifying criminal justice policy-making and decision-making.
6
9 – 15 Credit Hours of Electives (Depending on need for internship)
Appendix 1: Current and Proposed Staffing
7
•
•
•
Currently Drs. Kaukinen and Ryon
Dr. Weir teaches the undergraduate, introductory Criminal Justice course and has taught
two sections of CJ 5005 - Law and Society. She has indicated that she would be
interested in teaching this course
We will also look into using our full-time Criminal Justice instructors and community
members as ad hoc instructors who hold graduate degrees and have current and/or recent
criminal justice experience (i.e., law enforcement officers, lawyers/judges, corrections
administrators, etc.).
• Currently Dr. Kaukinen
• Drs. Kosloski, Ryon, and Weir all teach criminological theory at the undergraduate level
and have shown and interest in teaching CJ 5002 - Criminological Theory
• Currently Instructor Regina Winters (this is a cross-list with the MPA program)
• Drs. Ryon and Weir have noted an interest in teaching this course and integrating
criminology and criminal justice data and examples into the curriculum
• Currently Dr. Kaukinen
• Currently Dr. Ryon teaches violence at the undergraduate level and has indicated an
interest in teaching the graduate level course
CJ 5007 - Gender, Race, Ethnicity, and Social Class: Implications for Criminology,
Criminal Justice, and Public Service
• Currently Dr. Kosloski
• Drs. Weir and Kaukinen has noted an interest in teaching this modified course
CJ 5009 - Crime and Violence Prevention and Intervention – New Course
• This is a new course preparation
• Drs. Kaukinen and Ryon have shown and interest in teaching the modified course
• We will also look into using community members as ad hoc instructors holding graduate
degrees and community-based research experience for this course.
Appendix 2: Proposed Degree Plans
(1) Proposed Degree Plan – MCJ Degree with open electives
8
Core Curriculum (18 hours)
CJ 5007 - Gender, Race, Ethnicity, and Social Class: Implications for Criminology, Criminal
Justice, and Public Service
CJ 5009 - Crime and Violence Prevention and Intervention
Internship and Capstone (3 - 9 hours)
Remaining Electives (9 – 15 hours)
(2) Proposed Degree Plan – MCJ Degree with the Certificate in Grant Writing,
Management, and Program Evaluation
Certificate in Grant Writing, Management, and Program Evaluation (9 – 12 hours)
CJ 5350 / PAD 5350 - Program Evaluation
CJ 6115 / PAD 6115 - Grant Writing
CJ XXXX/ PAD XXXX - Grant Management
CJ 5009 - Crime and Violence Prevention and Intervention (double counting this course)
Remaining Electives (3 – 6 hours)
(3) Proposed Degree Plan – MCJ Degree with the Certificate in Homeland Defense
9
CJ 6910 - Field Study in Criminal Justice (3 hours but may be waived)
CJ 5361 - Capstone Seminar or CJ 6950 Master’s Thesis (3 or 6 hours)
Certificate in Homeland Defense (12 hours)
PAD/CJ 5950 - Introduction to Homeland Defense
PAD/CJ 5951 - Interagency Relationships in Homeland Security and Homeland Defense
PAD/CJ 5952 - Protection of Critical Infrastructure
PAD/CJ 5957 - Understanding the Threat
Remaining Electives (0 - 3 hours)
(4) Proposed Degree Plan – MCJ Degree with the Certificate in Security Intelligence
Certificate in Homeland Defense (12 hours)
PAD/CJ 5953: National Security Intelligence
PAD/CJ 5954: Democracy, Policy and Security
PAD/CJ 5955: Counterterrorism Intelligence
PAD/CJ 5956: Analytical Intelligence Methodologies
(5) Proposed Degree Plan – MCJ Degree with Leadership Sequence
Emphasis in Leadership (9 hours)
10
PAD 5006 - Ethics and Leadership
Examines theories of leadership applied to the public and nonprofit sectors and the skills and
processes employed by effective leaders. Also considers ethical theories as applied to problems in
the public and nonprofit sectors; emphasizes critical thinking to address value conflicts, notably
in the context of a pluralistic society; and teaches moral reasoning as a practical professional skill.
PAD 5262 - Leadership Workshop
This skill building workshop focuses on issues of effective leadership in the organizational setting
and enables participants to examine their own leadership style(s) and how those styles influence
others. Models of effective leadership are examined and applied to the specific work settings of
those participating, with distinctions between leadership and management being developed.
PAD 5160 - Nonprofit Boards and Executive Leadership
The important roles and responsibilities of a voluntary board of directors and the process of
governing are often misunderstood. This course explores the special powers of a nonprofit board
of directors as framed by and responsive to public policy. From the perspective of organizational
behavior and theory, the course examines the leadership role and interplay between board
members and the executive director. The examination includes a comparative analysis of different
governing models and explores fundamental questions of board composition, the role of advisory
boards, achieving effective board meetings, the realm of liability, using committees, and the
board’s role in fundraising, among other special subject matter.

Graduate Executive Committee November 14, 2014 Minutes

Transcription

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