2003 Accounting Standards

Stock - CompassStrategic Management Standards

The academic unit articulates its mission and objectives as a guide to its view of the future, planned evolution, infrastructure, and use of resources. The accreditation evaluation process is linked to the academic unit’s mission.

AACSB Accounting Accreditation Standards 31–32 are related to the strategic management of a school's accounting programs, which also must be in alignment with the AACSB Business Accreditation Standards.

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Stock - Group WorkingParticipants Standards

A direct link exists between an academic unit's mission, the characteristics of students served by the accounting programs, the composition and qualifications of the faculty members providing the programs, and the overall quality of the academic unit. Therefore, these accounting standards focus on maintaining a mix of both student and faculty participants that achieve high quality in the activities that support the academic unit's mission.

AACSB Accounting Accreditation Standards 33–36 are related to participants (e.g., students and faculty).

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Stock - WritingAssurance of Learning Standards

An accredited accounting program should demonstrate that its students devote an appropriate amount of time to meeting the learning goals specified for each degree program via one of these measurement systems. Schools should select one of the following methods in measuring student participation in the learning process.

AACSB Accounting Accreditation Standards 37–45 are related to assurance of learning.

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