The Baruch College Faculty Handbook

Last updated on 11/22/2002

NB: This statement will be revised during
AY 2002-2003.

The School of Business and Administration summarizes its mission
as “excellence and access.” Missions of the Department
of Accountancy include operation of undergraduate, master’s, and
doctoral programs in accountancy and servicing the needs of undergraduate
and graduate majors in areas other than accounting.

As one of its major accomplishments, Baruch’s undergraduate program
has always provided the tools necessary for the economically disadvantaged
to become part of the middle class and to contribute to the development
and prosperity of New York City. Accounting graduates, many of whom
were from disadvantaged backgrounds, have become leaders in business
and government. The undergraduate program is the largest of the
department’s programs and receives the majority of the department’s
resources.

Undergraduate accountancy students obtain both the technical tools
and general background necessary for successful careers in accounting.
Consistently high scores on the uniform CPA examination relative
to other schools provide one indication of the technical skill of
Baruch’s graduates. Much of the program’s emphasis, however, is
directed to enhancing the students’ ability to understand the environment,
the development of written and oral communication skills, and the
appreciation of ethical issues. Intermediate, cost, and advanced
accounting courses integrate social, economic, and international
considerations with the traditional topics covered in these courses.
The thrust of this integration is to alert students to the broad
implications of accounting procedures and accounting decisions.

The mission of the master’s programs in accountancy is to bring
the students to a professional level. The MBA in Accountancy appeals,
generally, to students with liberal arts undergraduate degrees who
have been away from college for a few years. This concentrated program
seeks to provide students with the accounting and managerial tools
necessary to function as accountants and manage others in public
accounting, private industry, and nonprofit organizations.

The MS in accountancy is designed for students with an undergraduate
degree, exclusive of accounting majors, who have taken relevant
business courses. It prepares students for financial and accounting
positions in diverse areas.

Baruch’s master’s programs in taxation appeal to students who have
undergraduate degrees in accounting and wish to obtain expertise
in taxation. The MBA is for students wishing a broader based business
education, whereas the MS is for those wishing to obtain greater
expertise in one specific field — taxation. The goal of both the
MBA and the MS is to provide students with an understanding of concepts
and specific tools necessary for thern to specialize successfully
in taxation.

The mission of the PhD program in accountancy is to develop future
professors of accounting. Baruch’s PhD graduates are expected to
conduct meaningful, imaginative, and rigorous research in the field
and their doctoral dissertations require students to demonstrate
this ability prior to graduation.

Course and curriculum committees help the department to achieve
its educational objectives. These committees are in place for each
major accounting and taxation area. They meet periodically to discuss
course content and consider the need for modifications. Curricula
are revised, as necessary, to reflect the suggestions and mandates
of the various accrediting agencies and the New York State Education
Department and to incorporate suggestions of the Accounting Education
Change Commission considered appropriate to the Baruch environment.
Indeed, in line with such pronouncements, substantial revisions
were made to the second undergraduate core course in accounting.
It has moved from a stereotypical cost accounting course to one
dedicated to improving written and oral communication skills, working
in teams and groups, and substituting cases for simple exercises.
Baruch’s master’s and doctoral programs in accountancy were also
reviewed recently.

For a faculty member to achieve tenure and promotion, he or she
must teach effectively, publish, and provide service to the department,
school, and college. This is communicated to faculty members at
appointment and reviewed at each year’s annual meeting with the
chair. The annual review includes discussion of the faculty member’s
teaching as evaluated by students and peers, publication record,
and record of service. The publication record should reflect contributions
to the creation of new knowledge in accounting. Applied research
is also encouraged.

Faculty members tend to be active in the profession. Representative
activities include participating in academic and professional associations,
reviewing articles submitted to journals, consulting, acting as
expert witnesses, and presenting research papers and seminars on
current issues.