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INTRODUCTION
The purpose of the "Education Research" section is to publish articles that identify and address issues of importance to accounting researchers, teachers and/or administrators. The primary objective of this section is to summarize those works published outside of accounting education and to highlight the relevance to accounting, with an emphasis on the benefits of interdisciplinary efforts. Outcomes assessment is the focus of the current section because this topic is just beginning to capture the attention of accounting academicians, who can capitalize on the empirical work conducted in other disciplines. The goal of this article is to stimulate research in and faculty involvement with outcomes assessment programs.
WHAT MOTIVATES OUTCOMES ASSESSMENT
Outcomes assessment is defined by the American Accounting Association's Outcomes Assessment Committee (AAA 1993, 1) as "an assessment of learning outcomes, and provides information on the question: What has been the learning achievement produced by the intervention in meeting its particular goals?" Theoretically, all inputs into the education process ultimately should produce an enhanced learning environment. This article emphasizes assessment of learning outcomes, which includes desired capabilities for accounting graduates established by the Accounting Education Change Commission (AECC 1990). Those capabilities include skills, knowledge and professional orientation.
Public cries for the accountability of colleges and universities have led to a shift in evaluating the quality of education from resource inputs to educational or learning outcomes. Assessment is contemplated as forming a feedback loop: outcomes provide feedback to improve inputs. This process must be continuous and ongoing to be effective. Constituents of higher education include governors, legislators, higher education policy makers, accrediting bodies, parents, faculty and students. The U.S. Department of Education (1988) requires accrediting agencies to include assessment as a component of postsecondary accreditation standards. As a result, virtually all higher-education institutions are required to be engaged in outcomes assessment. The American Assembly of Collegiate Schools of Business-The International Association for Management Education (AACSB) adopted its current mission-based standards in 1991 with a requirement for outcomes assessment (AACSB 1991, 2-3):
The processes used to strengthen curriculum, develop faculty, improve instruction and enhance intellectual activity determine the direction and rate of improvement. Thus, these processes play an important role in accreditation, along with the necessary review of inputs and assessment of outcomes.
Thus, a comprehensive...