Continuous Improvement Review Application

CIR Accounting Application

The purpose of this application is to initiate the Continuous Improvement Review (CIR) process for accounting accreditation and to provide updates on alignment with AACSB Eligibility Procedures along with actions completed related to the accreditation standards issues noted in the correspondence from AACSB following the last CIR review and actions taken in response to continuous improvement and consultative feedback. The application is subdivided into five parts:

 Part I Institution Information  Part II Eligibility Procedures

 Part III Continuous Improvement and Consultative Feedback  Part IV Scope of Accreditation (Eligibility Criterion D)

 Part V Review Schedule and Comparison Groups

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 or requests are not clearly aligned with the Eligibility Criteria or for other reasons that 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 Accreditation Committee Chair at AAC@aacsb.edu

Please note:

APPLICATION SUBMISSION INFORMATION

Please submit this application and the accompanying cover letter as follows:

PART I – Institution Information Name of Institution

Name of Business Unit Name of Accounting Unit

Mailing Address Campus Box or Mail Code

City (for schools with campuses in multiple cities, enter city that main campus resides in)

State/Provence/Region Postal Code Country

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

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

E-Mail Address Name/Title of Business Unit Head (Dean or

equivalent)

Name/Title of Accounting Unit Head Name/Title of Provost or equivalent

PART II – Eligibility Procedures

Provide an update on how the school aligns with the Eligibility Criteria. Examples should be provided for each criterion in order to demonstrate adherence to AACSB’s eligibility requirements

http://www.aacsb.edu/-/media/aacsb/docs/accreditation/standards/accountingstds_2013_update-3oct_final.ashx.

Criterion A - ETHICAL BEHAVIOR

The accounting academic unit must encourage and support ethical behavior by students, faculty, administrators, and professional staff.

Criterion B - COLLEGIATE ENVIRONMENT

The accounting academic unit maintains a collegiate environment in which students, faculty, administrators, professional staff, and practitioners interact and collaborate in support of learning, scholarship, and community engagement.

Criterion C - COMMITMENT TO CORPORATE AND SOCIAL RESPONSIBILITY

The accounting academic unit must demonstrate a commitment to address, engage, and respond to current and emerging corporate social responsibility issues (e.g., diversity, sustainable development, environmental sustainability, and globalization of economic activity across cultures) through its policies, procedures, curricula, research, and/or outreach activities.

Criterion E - OVERSIGHT, SUSTAINABILITY, AND CONTINUOUS IMPROVEMENT

The accounting academic unit must be structured to ensure proper oversight, accountability, and responsibility for the accounting academic operations; it must be supported by continuing resources (human, financial, infrastructure, and physical); and it must have policies and processes for continuous improvement.

PART III – Continuous Improvement and Consultative Feedback

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.

Standard Concern

Insert additional rows as needed

(Optional) The accounting academic unit has identified the below listed non-accreditation related topic(s) that it would like to receive consultative feedback on from the team.

Topic Additional Information

PART IV – S cope 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 that will 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/or programs are started after the reporting period for the BSQ.

Degree Programs in Accounting Previously Excluded in Accreditation Review:

Confirm all degree programs in accounting that have been previously excluded from review are listed in the BSQ as excluded. If a program is not listed in the BSQ, and should be added to the exclusions for your institution, 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. Indicate all criteria for exclusion which apply to each requested program. A “Request for Program

Exclusion” form must be submitted for each requested program and included with this application. Schools must provide exclusion requests only for new degrees, degrees whose name have changed, or substantive changes in previously excluded degrees that have occurred since the last review.

The “Request for Program Exclusion” 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 bases for exclusion are in the Eligibility Procedures and Standards for Accounting Accreditation, which can be found at http://www.aacsb.edu/accreditation/standards/2013-accounting

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. Schools must provide exclusion requests only for new degrees, degrees whose name have changed, or substantive changes in previously excluded degrees that have occurred since the last review.

Degree Title1 _EmphasisMajor 1 _EmphasisSub 1

Department/ Division/ Administrative Unit Conferring

Degree2

Bases for Exclusion: (check all that apply)

1 .In d e p e n d e n c e 3 2 .P ro g ra m D is ti n ct iv e n e ss 3 3 .O p e ra ti o n a l C o n tr o l 3 4 .S u b je ct t o N o n -B u s in e ss A c c re d it a ti o n 5 .S p ec ia liz e d F ie ld 6 .S e p a ra te L o ca ti o n 7 .P a rt ic ip a te B u t N o t N am e d 8 . P re v io u s ly E xc lu d e d N o t L is te d in t h e B S Q

Insert additional rows as needed

11_{List 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).

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.

SIGNATURES

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.)

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):      

Bases 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 non-business 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) -      

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.

 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 maintenance of AACSB accounting accreditation.

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. Schools must provide exclusion

requests only for new degrees, degrees whose name have changed, or substantive changes in

previously excluded degrees that have occurred since the last review.

Degree Title1 _EmphasisMajor 1 _EmphasisSub 1

Department/ Division/ Administrative Unit Conferring

Degree2

Bases for Exclusion: (check all that apply)

1 .In d e p e n d e n c e 3 2 .P ro g ra m D is ti n ct iv e n e ss 3 3 .O p e ra ti o n a l C o n tr o l 3 4 .S u b je ct t o N o n -B u s in e ss A c c re d it a ti o n 5 .S p ec ia liz e d F ie ld 6 .S e p a ra te L o ca ti o n 7 .P a rt ic ip a te B u t N o t N am e d 8 . P re v io u s ly E xc lu d e d N o t L is te d in t h e B S Q

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.

SIGNATURES

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.)

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):      

Bases 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 business accreditation (Degree programs subject to accreditation by other

non-business 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) -      

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.



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 maintenance of AACSB accounting accreditation.