RECOMMENDATIONS TO THOSE CONSIDERING REFORM Before considering reform in the first courses in accounting, several issues need to be addressed. First, is there an adequate level of support for reform? This support is needed from all levels of administration, starting with the president all the way down to the department chair. They must all agree that changes are needed in the foundation business courses, and they must also be willing to support the change project with needed resources. Second, there must be a critical mass of accounting faculty willing to invest the time and energy in the project. This does not mean that all resistors need to be included in the project; rather, they should be invited to participate. Third, it is important to research the experiences of other change-universities and determine which aspects of successful programs can be most readily adapted to your program. Assuming the climate is right to undertake the project, a strategic plan must be developed and carried out. CSU, Chico identified four overall goals in its strategic plan: Identify a set of overall objectives and subobjectives for the introductory accounting course; Design outcome assessment instruments to determine if objectives and subobjectives are being met; Develop materials to meet the objectives and subobjectives (e.g., technological resources, cases, group activities); and Based on assessment feedback, revise and refine the means of delivering the materials using available resources. To implement successfully the above strategy, project leaders must be careful to consider several other issues, as described in this article. These issues include: Will faculty need to be trained to deliver the revised courses? How will the revised courses be marketed to students? To faculty within and outside the accounting department? Will there need to be changes to the way in which students evaluate faculty (e.g., an emphasis on discovery learning has caused many students to feel that instructors aren't doing their job—that is, lecture for the entire class period). How will upper division courses be affected, and what changes may need to be made for students who are transferring from community colleges? Will changes need to be made in the way exams are administered? For example, a good assessment strategy would be to administer common mid-terms and final exams. Are there adequate resources to make the change project successful? For example, are there adequate computer facilities and personnel? Clearly, change is difficult, and the list above might appear daunting. But the good news is that others have provided a road map for implementing a new model for reform on your campus. The model described in this article focused on CSU, Chico's reform efforts in the first two courses in accounting. The key to most reform processes is to start the process. What better place than introductory accounting? Home | Overview | Introduction | Motivation for Change Structure of the New Courses | Obstacles | Resources | Outcome Measures Reaction of Interested Parties | Recommendations for Interested Parties | Links | Index