Accounting MSA - Learning Objectives
Learning Objectives

Learning Objectives

Overall Learning Goal – Information Literacy

Information literacy initiates, sustains, and extends lifelong learning. It enables learners to master content and extend their investigations, become more self-directed, and assume greater control over their own learning. Information literacy is an intellectual framework for understanding, finding, evaluating, and using information – activities which may be accomplished in part by fluency with information technology, in part by sound investigative methods, but most important, through critical discernment and reading. A graduate with information literacy will have acquired the abilities to:

  1. Determine the extent of information needed (Inquiry and Analysis);

  2. Access the needed information effectively and efficiently (Quantitative Literacy);

  3. Evaluate information and its sources critically (Inquiry and Analysis);

  4. Incorporate selected information into one's own knowledge base (Integrative Learning);

  5. Use information effectively to accomplish a specific purpose (Quantitative Literacy);

  6. Understand the economic, legal, and social issues surrounding the use of information (Integrative Learning);

  7. Access and use the information ethically and legally (Ethical Reasoning); and

  8. Communicate findings to stakeholders in an effective and efficient manner (Quantitative Literacy).

  9. Information literacy extends learning beyond formal classroom settings and provides practice with self-directed investigations as individuals move into internships, first professional positions, and increasing responsibilities in all arenas of life.

Learning Objectives

Accounting Knowledge

Students will be able to demonstrate an understanding of advanced accounting issues and theories, and be able to use technologies for financial decisions and reporting. A graduate will be able to interpret and apply accounting standards to solve complex business problems.

Inquiry and Analysis

Inquiry is a systematic process of exploring issues/objects/works through the collection and analysis of evidence that result in informed conclusions/judgments. A graduate will have developed the inquiry skills to break down complex topics or issues into parts to gain a better understanding of them.

Quantitative Literacy

Quantitative Learning, also known as numeracy or quantitative reasoning is a "habit of mind," competency, and comfort in working with numerical data. Individuals with strong quantitative literacy skills possess the ability to reason and solve quantitative problems from a wide array of authentic contexts. A graduate will have acquired the ability to understand and create sophisticated arguments supported by quantitative evidence and clearly communicate those arguments in a variety of formats such as words, tables, and graphs.

Ethical Reasoning

Ethical reasoning is reasoning about right and wrong human conduct, requiring students to be able to assess their own ethical values and the social context of problems, recognize ethical issues in a variety of settings, think about how different ethical perspectives might be applied to ethical dilemmas, and consider the ramifications of alternative actions. A graduate's ethical self-identity will evolve as they practice ethical decision-making skills and learn how to describe and analyze positions on ethical issues.