STUDENTS

Effectively dealing with students is another critical component of any academic unit. As the quality and quantity of accounting students began to decline in the 1980's the importance of attracting and retaining quality students became increasingly important to accounting administrators. However, students also play other important roles in your department and school. For example, satisfied students become supportive alumni. Further, students can play an important role in your efforts at curriculum revision. A common theme throughout is how to effectively communicate with students. These items are discussed in the following sections.

Student Recruitment

Students, especially talented students, are a key factor in the success of any accounting program. Good students will be successful almost in spite of weaknesses in the curriculum, or faculty. Given the obvious importance of good students, an accounting administrator should spend a significant amount of time on student recruitment.

The accounting administrator has varying degrees of control and influence over student recruiting. In many universities freshman student recruiting is handled by the central recruiting and admissions office. Generally, the accounting administrator has more influence over the process of recruiting students into the school of business and the accounting program. In many universities graduate student recruiting is handled directly by the unit to which the student is applying

There are a number of ways the accounting administrator can become involved with student recruiting.

Offer your services and those of your faculty to the university recruiting office.

Many universities have receptions for students at various locations throughout the U.S. and even abroad. Obtain a list of these receptions and meetings, and offer to participate.

Once students are at your university you can play a more active role in recruiting them to your accounting program.

For example, some accounting departments and schools have systematic methods of contacting outstanding freshman and meeting with them to point out the advantages of majoring in accounting. Others invite the better students in the second introductory or principles course to a pizza party, lunch, or other social function during which they are encouraged to major in accounting. Still others participate in their university's honors program in order to make contact with and recruit high quality students.

Consider using university, college, school, and department publications to help your student recruitment efforts.

These publications are read by both prospective and current students, teachers, parents, and advisors. They are important communication tools. Take time to review the catalogs and university publications to make sure the accounting programs are appropriately represented, that a positive, energetic view of accounting is conveyed, and that the message is informative. Students are concerned about course requirements, financial aid, placement prospects, preparation for the CPA examination, housing, scholarships, and other basic issues. Where do your students get answers to these questions? In addition to traditional university publications you might consider the following department or school publications:

• catalogs and bulletins
• student newsletter
• graduate program brochures
• scholarship brochures, and
• annual reports of activities and funding
• web pages

Most colleges and universities have an annual cycle for the review, correction and revision of catalogs and other university publications. Find out what publications exist for prospective, as well as current students, find out who is in charge of each, and make arrangements with the responsible editor to improve the coverage of accounting whenever you can. If you wait until the draft copy arrives for your approval, you may not have time to correct or enhance the material.

An effective introductory or principles course can assist in the student recruiting process.

Various studies have shown that the traditional introductory or principles course has had a negative effect on students’ attitudes toward the accounting major and the accounting profession. The AECC's Position Statement No. Two: "The First Course in Accounting" addresses this issue.

Many state societies of CPAs and other professional organizations have programs to attract and recruit students to accounting.

Many of these are oriented to attracting minority and disadvantaged students to the accounting major and ultimately to the profession. It may be to your advantage to work with and participate in these programs. In January 1996, the AICPA released an interactive, multimedia CD-ROM to attract college accounting/business majors and other high-potential students to CPA careers. Entitled Room Zoom: The CPA SourceDisc, it is believed to be the first CD-ROM produced specifically to promote a professional career. The CD-ROM is now available through the AICPA Order Department. Other student recruiting materials are available from a variety of sources, including the Institute of Management Accountants and the American Society of Women Accountants.

Use current students in the recruitment process.

Students are usually loyal and have pride in their school and department. They can be excellent ambassadors for your college, university, school, or department. By making sure that they understand your objectives, programs and plans, students can become recruiters and goodwill ambassadors for the cost of a little training. Moreover, as stressed in other parts of this guidebook, knowledgeable, enthusiastic students will become knowledgeable, enthusiastic alumni.

Communicating with Students

During periods of change, communication with students is particularly important. Student comments influence parents, peers, prospective students, recruiters, alumni, and university personnel. At a minimum, the success of efforts to improve accounting programs will be facilitated by effective communication with students. Take the time to consider the messages that students are receiving from the accounting faculty, college, and university. Valid student input can improve your program.

The activities and groups that you choose to support the first year or so will set a tone for your administration.

As the chairperson, you are in a position to improve communication with students through a variety of inexpensive but effective means. In fact, you probably will be the most important link in the communication process. A chair or dean cannot be everywhere, but where you are indicates a great deal to others. Your presence at student activities, Beta Alpha Psi, minority student activities, orientation activities, commencement, recognition dinners, and professional meetings will convey your interest, support and appreciation. The activities and groups that you choose to support the first year or so will set a tone for your administration.

Faculty are often the most frequent communicators with your students. They also hold significant influence.

It is important to know what your faculty are telling students. Unfortunately, some messages may be inconsistent, or even negative. As faculties grow and change, common values may be lost. A clear philosophy of accounting education may become vague and unclear. A frustrated practitioner lecturer, graduate student, or faculty member can create significant problems.

Student groups consisting of 6-10 students can provide informal, formal, and direct links to a cross section of students.

These groups are often called advisory or liaison boards. Such groups are particularly helpful during periods of change. Students will share your ideas with others and you can learn about the concerns and interests of students regarding the changes.

You can extend your reach by using others to communicate with your students.

University counselors, college advisors, and even high school advisors talk with your students. Many students will make career decisions without even talking to your accounting faculty. Informal, periodic lunches are a great opportunity to update advisors on the accounting discipline, the prospects for careers in accounting, program changes, program philosophy, the needs of employers, and whatever else is current (e.g., the 150 hour requirement). Local accountants will often help sponsor such lunches.

Professional speakers and well known academics may have greater credibility with both faculty and students than a familiar colleague.

Such speakers can be very helpful in communicating a message you want the faculty or students to hear. External reviews, accreditation reviews, or carefully selected speakers can facilitate the change process. The use of "external experts" should not be overlooked.

Representatives from Big Six, regional and local CPA firms, corporations, state and local government, other colleges and universities, and your own controller or financial vice president are potential speakers. Local chapters of various professional organizations of accountants are good sources of speakers. Use your alumni and development activities to identify possible topics and speakers. By taking the time to work through some ideas with potential speakers, you can influence the topics selected and the appropriateness of the presentation.

Satisfied Students Become Good Alumni

Students who graduate from your program with a good feeling about it are likely to become loyal alumni. On the other hand, dissatisfied students will become dissatisfied and non-supportive alumni. Thus, it is extremely important to maintain communication with students as they make the transition from students to alumni.

The transition from student to professional is hectic and sometimes abrupt. Colleges and universities seem to have great difficulty keeping track of alumni during the first two or three years after they graduate. This is especially true for those students who do not obtain positions with national accounting firms. With good addresses, your continued efforts to maintain good communications with your recent alumni will be enhanced. This issue is discussed in greater detail in the section on alumni.

Summary

Students are obviously one of the key components of a successful accounting program. A great deal of your time is likely to be spent in student recruitment, retention, and development. Students can have a very positive effect on your curriculum revision efforts. Finally, satisfied students become satisfied alumni who will contribute to your programs for many years to come.

Curriculum Change and Innovation	University Administration
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