circ application 2013

CIR Accounting Application
The purpose of this application is to initiate the Continuous Improvement Review (CIR) process for
accounting accreditation and to provide updates to concerns identified from the previous review;
adjustments to strategic goals and initiatives as well as financial resources and a summary of
engagement, innovation and impact examples. The application is subdivided into six parts:







Part I
Part II
Part III
Part IV
Part V
Part VI

Institution Information
Eligibility Procedures

Continuous Improvement and Consultative Feedback
Scope of Accreditation (Eligibility Criterion D)
Review Schedule and Comparison Groups
Signatures

CIR applications are due on July 1st, two years prior to the review year. Applications are reviewed by
AACSB staff upon receipt for content and completeness. If responses are determined to need further
review, the application will be referred to the Accounting Accreditation Committee. More in-depth
information regarding the Eligibility Criteria are in the Eligibility Procedures and Standards for Accounting
Accreditation, which can be found at http://www.aacsb.edu/accreditation/standards/2013-accounting/.
Please note: For institutions that hold both business and accounting accreditation, separate business
and accounting CIR applications must be submitted by the July 1 deadline. Information found in the
business application that also applies to the accounting application does not have to be repeated in the
accounting application. In these cases, the accounting application should reference the business
application.

Application Submission Information
Please submit this application and any accompanying documents via email to the Accounting
APPLICATION SUBMISSION INFORMATION
Accreditation Committee Chair at AAC@aacsb.edu

Please submit this application and the accompanying cover letter as follows:
Please note:
 1.There
is a page limit
of 30
Electronically:
Submit
viapages.
email one set of all materials to the Accounting Accreditation Committee Chair at
 Email
attachments over
20MB will
be received
limitations.
AAC@aacsb.edu.
If applicable,
thisnot
should
include adue
link to

to server
course catalogs
available online.
 A confirmation of receipt will be emailed within 1-2 business days.
 2.A Hard
papercopy:
copy is
not required.
Submit
one (1) hard copy set of all materials to:
For questions or assistance in completing this application, please contact your AACSB
Accreditation Staff Liaison. A complete list of staff liaisons is located at
www.aacsb.edu/accreditation/contact.
APPLICATION SUBMISSION INFORMATION
Please submit this application and the accompanying cover letter as follows:
Electronically: Submit via email one set of all materials to the Continuous Improvement Review Committee Chair
at 2017
CIRC@aacsb.edu.
Revised September
1

PART I – Institution Information
Name of Institution
Name of Business Unit

Name of Accounting Unit

Mailing Address
City (for schools with campuses in
multiple cities, enter city that main
campus resides in)
Telephone Number (include
country/city code or area code)

Campus Box or Mail Code
State/Province/Region

Fax Number (include country/city code
or area code)

Name/Title of Business Unit Head (Dean or
equivalent)
Name/Title of Provost or equivalent (Academic
Vice President, etc.)

Revised September 2017

Postal Code

Country

E-Mail Address of
Accounting Unit

Name/Title of Accounting Unit Head
Name/Title of Chief Executive Officer or equivalent
(President, Chancellor, etc.)

2

PART II – Eligibility Procedures
Review the Eligibility Criteria noted below, and acknowledge below if the school meets or does not meet
the spirit of each Eligibility Criterion. If the school does not feel it complies with the criteria, please provide
an explanation why. Additional detail on AACSB’s Eligibility Criteria can be found at:
http://www.aacsb.edu/-/media/aacsb/docs/accreditation/standards/accountingstds_2013_update3oct_final.ashx.


The school meets the Eligibility Criteria



The school does not meet the Eligibility Criteria. When this box is selected please indicate below
which criterion(a) are not met

Additional comments regarding Eligibility Criteria, if applicable.

PART III – Continuous Improvement and Consultative Feedback
1. Describe the accounting academic unit's actions that have been taken and progress to date in
responding to “concerns that must be addressed prior to or at the time of the next review” stated
in the official correspondence from the Board of Directors regarding the most recent AACSB

accounting accreditation review. For each response please note the 2013 Standard(s) that
corresponds to the addressed concern.
Related Standard

Concern

Insert additional rows as needed

(Optional) List any topic(s) that the accounting academic unit would like to receive consultative feedback
on from the team (i.e. non-degree expansion plans, fundraising, advisory board management, etc.).
Topic

Additional Information

Insert additional rows as needed

2. Briefly describe any updates, revisions, or revamping of the school’s strategic plan. In this section
please also address any changes in funding available to the school and the impact of these

Revised September 2017

3

changes, if any, on the accounting academic unit. Also provide an update on expectations for
student enrollment across accounting programs.
3. The Continuous Improvement Review is a holistic review centered around the themes of the 2013
accreditation standards – Engagement – Innovation – Impact – rather than a standard-bystandard review. Summarize some of the accounting unit’s initiatives in these areas.

Revised September 2017

4

PART IV – Scope of Accreditation (Eligibility Criterion D)
Degree Programs in Accounting to be Included in Accreditation Review
Confirm all degree programs in accounting subjects at all levels and in all locations offered through the
accounting academic unit within your institution to be included in the scope of accreditation are listed in
the Business School Questionnaire (BSQ) within DataDirect. Edits to the included programs list should be
made via the BSQ. Please contact your AACSB Staff Liaison if the BSQ has been closed and edits are
needed or programs are started after the reporting period for the BSQ.
Degree Programs in Accounting Previously Excluded in Accreditation Review Reported on the

BSQ (reporting of excluded programs in the BSQ is optional):
Confirm all degree programs in accounting previously excluded from the review and reported in the BSQ
are listed as excluded.
Degree Programs in Accounting Previously Excluded in Accreditation Review and NOT Reported
on the BSQ:
Add to Table A.1 and check #8. Please note: previously excluded programs do not require completion of
the Exclusion Request Form.
Table A.1 – New Degree Programs in Accounting to be Excluded in Accreditation Review:
List new degree programs in accounting for which you intend to seek exclusion from accreditation review.
Schools must provide the Program Exclusion Request form for each new degree program. Complete
every required section of the form (Independence, Program Distinctiveness, and Operational Control),
and as many of the optional sections that apply. All request forms are to be included with this application.
The Program Exclusion Request form is provided in Appendix A. An excerpt on program exclusions from
Criterion D is provided in Appendix B.
More in-depth information on the basis for exclusion are in the Eligibility Procedures and Standards for
Accounting Accreditation, which can be found at http://www.aacsb.edu/accreditation/standards/2013accounting.

Revised September 2017

5

Table A.1 New Degree Programs to be Excluded from Review:
Please complete the table below. A Program Exclusion Request Form (Appendix A) must be completed
for each of the below – not including previously excluded programs.

Insert additional rows as needed

11List each program by the degree which is offered including majors and/or concentrations.
2

2

Regardless of what colleges, schools, departments, or divisions collaborate to deliver or administer the degree, please indicate
the administrative unit which confers the diploma (i.e. College of Business, College of Liberal Arts and Sciences).
3
Program must satisfy this category condition to be excluded.

Revised September 2017

6

Not Listed in the BSQ8. Previously Excluded

But Not Named7.Participate

Location6.Separate

Field5.Specialized

Accreditation4.Subject to Non-Business

Department/
Division/
Administrative
Unit Conferring
Degree2

3.Operational Control3

Sub
Emphasis1

Distinctiveness32.Program

Degree Title1

Major
Emphasis1

1.Independence3

Basis for Exclusion:
(check all that apply)

PART V: Review Schedule and Comparison Groups
Review Schedule
We request a Peer Review Team visit in:
Visit year (July 1 – June 30)
Rank (in order of preference)
July 1 – December 1
January 15 – March 31
April 1 – June 30
Specific visit dates will be requested after the first of the year along with team member nominations.
Comparison Groups *Schools may use DataDirect to assist in the selection of peer and aspirant
schools. For more information, click here: http://www.aacsb.edu/knowledge/data/datadirect/help.
Comparable Peers - A minimum of six comparable peers are necessary to supply the comparable peers
statistical data report sent to the school and team prior to your visit if requested.

Competitive Group - Schools listed here do not count towards the minimum of six comparable peers or
minimum of three aspirant schools.

Aspirant Group - A minimum of three aspirants are necessary to supply the comparable peers statistical
data report sent to the school and team prior to your visit if requested.

Revised September 2017

7

PART VI: SIGNATURES
Affirmation of alignment with Eligibility Criterion F: The Head of the Accounting Academic Unit and the
institution’s administration have reviewed this information. The institution’s administration confirms that
the information in this document is trustworthy and accurate.

☐By checking this box, I certify the above is true.

Name of Head of Accounting Academic
Unit
Name of Head of Business School
(Dean or equivalent)
Name of Chief Executive Officer or
equivalent (President, Chancellor, etc.)

Revised September 2017

8

APPENDIX A
Program Exclusion Request
A separate copy of this form is required for each degree program for which exclusion from the AACSB
International accreditation review is requested. Please complete every required section of the form
(marked with an *), and as many of the optional sections that apply.
* Name of Institution:      
* Name and Title of Person Completing Form:      
* Full Title and Descriptive Information for Program for which Exclusion is being requested
(include the percentage of business content in the degree program):      
Basis for exclusion:
Provide a brief, clear description of how the program satisfies the required and all other relevant
categories. Descriptions of the category expectations are discussed in Eligibility Procedure Criterion D of
the Eligibility Procedures and Standards for Accounting Accreditation.
1.* Independence (Demonstration of limited or no participation in, and a high level of independence
relative to, the development, delivery, and oversight of programs requested for exclusion) -      
2.* Program Distinctiveness (Demonstration of program distinctiveness such that students, faculty,
and employers clearly distinguish such programs from those degree programs identified for inclusion
in the accreditation review process) –      
3.* Operational Control (Demonstration of a lack of operational control relative to program design,
faculty hiring, development and promotion, student selection and services, curriculum design, and
degree conferral) –      
4.Subject to non-business accreditation (Degree programs subject to accreditation by other nonbusiness accreditation organizations) –      
5.Specialized field (Specialized degree programs that are not marketed in conjunction with the
business program under AACSB review) –      
6.Separate location (Degrees offered on a separate or independent campus) –      
7.Participate, but not named (Degree programs offered via a consortium of schools that do not carry
the name of the applicant entity on the diploma or transcript and/or Degree programs in secondary
business education whether offered within the entity applying for accreditation or elsewhere) -      

Revised September 2017

9

APPENDIX B
Criterion D - ACCREDITATION SCOPE AND AACSB MEMBERSHIP
Basis for Judgment
 The accounting academic unit is agreed upon through AACSB processes and meets the spirit
and intent of the conditions and expectations as outlined in these eligibility criteria. The
accounting academic unit seeking AACSB accounting accreditation must be approved well in
advance (normally two years or more) of the onsite visit of the accreditation peer review team. If
the accounting academic unit seeking AACSB accounting accreditation is part of or affiliated with
an entity or business academic unit that holds AACSB business accreditation or is seeking
business accreditation, the relationship of the accounting academic unit to the entity or business
academic unit must be clear.
 Within the approved accounting academic unit applying for AACSB accounting accreditation, the
programmatic scope of accreditation (e.g., degree programs and other programmatic activities to
be included in the AACSB review process and subject to alignment with accreditation standards)
is agreed upon through AACSB processes and meets the spirit and intent of the conditions and
expectations outlined in these eligibility criteria. Program inclusions and exclusions are approved
well in advance (normally two years) of the onsite visit of the accreditation peer review team.
 The accounting academic unit applying for accreditation agrees to use the AACSB accreditation
brand and related statements about accreditation in its electronic and printed communications in
accordance with AACSB policies and guidelines.
Guidance for Documentation
 Describe the accounting academic unit’s relationship to the entity or business academic unit of
which it is part, or describe its affiliation with a separate business academic unit that is seeking or
holds AACSB business accreditation. Provide an organizational chart. Provide evidence that the
accounting academic unit is predominantly focused on accounting education, research, and
outreach.
 An accounting academic unit may also be considered a business academic unit (see the AACSB
Business Accreditation Standards) for accreditation purposes. In such cases, the accounting
academic unit must seek business accreditation and may also seek separate accounting
accreditation. Other organizational structures for accounting academic units will be considered on
a case-by-case basis.
 Describe the accounting degree programs that the accounting academic unit is submitting for the
accreditation review and identify any non-accounting degree programs that the unit offers. MBA
programs that offer an accounting minor with up to four accounting classes that are not intended
to prepare graduates for professional examinations licenses, or designations in accounting are
not included in an AACSB accounting accreditation review. Such programs must be reviewed
within the business accreditation review.
 List all degree programs in accounting offered elsewhere in the institution, including the academic
unit responsible for delivering them.
 If the institution has multiple academic units that deliver accounting degree programs and one or
more seeks AACSB accounting accreditation, each academic unit seeking accounting
accreditation must demonstrate that their activities are clearly distinguished internally and
externally from the activities of the rest of the institution, particularly the activities of other
academic units that offer accounting degree programs that are not seeking AACSB accounting
accreditation.
 AACSB recognizes national systems and local cultural contexts, as well as the regulatory
environments in which an entity applying for accreditation operates. As a result, AACSB can vary
the boundaries of what it considers traditional business and accounting subjects. AACSB will
consider the definition of those boundaries in the local context in which the applicant entity
operates. For AACSB to agree to vary its definition of a traditional business or accounting subject,
the applicant must explain and document such variations within its local context.

Revised September 2017

10









AACSB International must ensure that its brand is applied strictly and only to the agreed-upon
entity applying for accreditation and the programs and programmatic activities included within the
scope of its review. For that reason, the applicant must document its agreement and alignment
with the following guidelines regarding the use of the AACSB International accreditation brand
and related statements about accreditation.
In the case where the entity applying for business and accounting accreditation is a single
business academic unit within an institution, the AACSB accreditation brand applies only to the
single business academic unit and all business and management degree and accounting
programs it is responsible for delivering. The AACSB accreditation brand cannot apply to the
institution or to other (non-business) academic units or the accounting degree programs they
offer.
Applications for accreditation must be supported by the chief executive officer of the accounting
academic unit, the chief executive officer of the business school applicant, and the chief
academic officer of the institution regardless of the accreditation entity seeking AACSB
accreditation. In all cases, the institution, business academic units, and accounting academic
units agree to comply with AACSB policies that recognize entities that hold AACSB accounting
accreditation. Applicants must clearly distinguish the programs they submit to the accounting
accreditation review from other business academic units, accounting academic units, and other
(non-business) academic units at their institutions that deliver accounting degree programs that
do not hold AACSB accounting accreditation.
For all AACSB-accredited entities, the list of degree programs included in the scope of
accreditation review must be maintained continuously at AACSB. If the accounting academic unit
that holds AACSB accounting accreditation introduces new programs, it may indicate that those
programs are AACSB-accredited until the next maintenance of accounting accreditation review. It
may not indicate that new accounting degree programs delivered by other
(nonbusiness/accounting) academic units are accredited prior to the next review.
Hereafter, the term accounting academic unit refers to the unit that is under review for initial
accounting accreditation or continuous improvement of AACSB accounting accreditation.
____________________________________________________________

Revised September 2017

11