| Before constructing either educational activities or assessment methodologies, educators need to be clear about their educational goals. The goals are usually stated in broad terms. For an accounting program, this is often included in the departmental/school mission statement. Accrediting bodies (e.g., AACSB) often require a mission statement. For an individual course, goals are usually stated as the overall purposes of the course. Because not all goals are equally important, it can also be helpful prioritize them. By focusing on high-priority goals, educators can improve efficiency in the design of the educational environment as well as assessment efforts. References to specific sources of information about ways to establish program and/or course goals (or purposes or missions):
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