Accounting programmes are being challenged (e.g. Albrecht and Sack, 2000) to make accounting curricula more relevant and to present assessment data regarding the efficacy of course and curricular offerings. In addition, assessment is embedded in current accreditation standards in the USA by the Association to Advance Collegiate Schools of Business (AACSB) International as fundamentally important to motivating continuous improvement (AACSB 2005). However, survey results in this area (viz., Kimmel et al., 1998, Issues in Accounting Education, 13(4), pp. 851-868 and Calderon et al., 2003, Best Practices in Accounting Program Assessment, Sarasota, FL: Teaching and Curriculum Section, American Accounting Association) indicate that assessment is not as widespread as might be expected. Further, Akers et al. (1997 Issues in Accounting Education, 12(2), pp. 259-280) note that the accounting education literature is limited with respect to descriptive accounts of assessment programme design and implementation results. This paper offers a framework, consisting of three key attributes (broad-based involvement, multi-trait/multi-method approach, and assessment follow-up), that can be used to guide the development and implementation of a programme-level assessment plan in accounting. A case study applies this framework to the development and implementation of an assessment plan for a graduate accounting programme in the USA. This plan includes multiple assessment measures and provides feedback regarding both academic (curriculum-related) and administrative (operational) dimensions of performance. To demonstrate the value of such a plan, a discussion of programme changes made in response to assessment data collected to date is included. While the application of this framework is to a USA context, the framework is such that it can be used more generally to guide the design and implementation of an effective programme-level assessment plan.
