se
a
ccr e d¡tatí eorgan¡ sati e
Universiteit van de Nederlandse Antillen mr. dr. Francis de Lanoy, Acting Rector Magnificus UNA Postbus 3059 Curaçao
Positief oordeel onder voonvaarden over de kwaliteit van de opleiding wo-bachelor Accountancy and Controlling van de Universiteit van de Nederlandse Antillen
'|'.
lnleiding
datum 25 september 201 2
onderwerp Oordeel nieuwe opleiding wobachelor
Bij brief van 12 december 2009 heeft F. de Lanoy, rector magnifìcus van de Universiteit van de Nederlandse Antillen te Willemstad, de Nederlands-Vlaamse Accreditatieorganisatie (NVAO) vezocht om de opleiding wo-bachelor Accountancy and Controlling op kwaliteit te toetsen. Het betreft een voltijdse opleiding (180 ECTS) die op Curacao wordt verzorgd.
Accountancy Universiteit van de Nederlandse Antillen (000064)
ons kenmerk NVAOi201 221 25lND b¡jlagen 1
Bij brief van I juli 2005 heeft de minister van Onderwijs, Cultuur en Wetenschap de NVAO vezocht een oordeel uit te spreken over de kwaliteit van opleidingen die publieke instellingen voor hoger onderwijs op de Nederlandse Antillen of Aruba aan de NVAO voorleggen. Het referentiekader voor dit oordeel vormt het Accreditatiekader bestaande opleidingen hoger ondenrvijs dan wel het Toetsingskader nieuwe opleidingen hoger onderwijs, zoals door de NVAO in 2003 vastgesteld. Het gaat daarbij evenwel niet om een accreditatie dan wel toets nieuwe opleiding in de zin van de Wet op het hoger onderwijs en wetenschappelijk ondezoek (WHW). De instellingen op de Nederlandse Antillen en Aruba zijn immers geen instellingen in de zin van die wet. De NVAO heeft voor de beoordeling van de aanvraag een panel van deskundigen ingesteld Het panel kende de volgende samenstelling: - Prof. dr. J. Klaassen, emeritus professor Business Economy VU, previously partner of KPMG and ex chair of the Examenbureau Registeraccountants, the predecessor of CEA (also representative of CEA). - Prof. dr. Arco van de Ven is Professor Accounting lnformation Systems at TiasNimbas, the business school of Tilburg University and Eindhoven University of Technology. He is also professor Controlling at the Open University of the Netherlands. - Drs. Lindomar Scoop RA, Chairman KPMG in the Dutch Caribbean & Suriname - R.P. (Ruud) Verbij (student member), student Technische lnformatica, Universiteit Twente. De beoordeling door het panel van de nieuwe opleiding wo-bachelor Accountancy and Controlling is verricht aan de hand van het Toetsingskader nieuwe opleidingen hoger ondenivijs [wo-bachelor] van de NVAO fl-oetsingskader; Stcrt. 2003, 120).
Op 15 juni 2O12|rceft het panel advies uitgebracht aan de NVAO.
lnlichtingen Frank Wamelink
+31 (0)70 31223 43 f.wamel¡nk@nvao. net
Parkstraat 2812514 JK I Postbus 85498 | 2508 CD Den Haag PO Box 85498 | 2508 CD The Hague lThe Netherlands T + 31 (0)70 312 2300 | F + 31 (0)70 312 2301 info@nvao net I www nvao net
Pagina 2
vanT 2. Advies Panel 2.1. Samenvatting bevindingen panel The following considerations have played an important role in the panel's assessment. Learning objectives of the bachelor are to a large extend framed by the purpose to prepare for two civil regulated postgraduate academic programs: the post-initial Controlling programme (Register Controller) and the post-initial Accountancy programme (Register Accountant), The programme also has the ambition to provide a preparation for enrolment in US regulated Accountancy Programmes: CMA (Certifìed management Accountant) and CPA (Certified Public Accountant). This will require additional preparation.
The end qualifìcations the Bachelor of Science programme are justifed by several benchmark procedures and by comparing the qualifìcations of the graduate with several relevant international standards. This proves that the end qualifications are in line with the expectations of the professional fìeld and in line with comparable established and generally recognized Programmes. The end qualifications of the BSc A&C have a clear link with the professional practice as they comply with the qualifications set by the CEA (Commissie Eindtermen Accountantopleiding) and the qualifications of the "Vereniging van Register Controllers" (VRC) for entering into post initial post graduate programs to become RA and RC respectively.
The end qualifications are defìnitely formulated at bachelor level. The panel considers the end qualifications to be well defined. The programme presents a strong justification of the end qualifications. Both in meeting the requirements of the field and in setting the academic level. Additionally the end qualifications are well formulated and provide clear direction for lecturers and students. The panel studied the course outlines and the complementary study materials and this confirmed that in general the subject of the course, its assignments and literature used are definitely up to the bachelor standard. ln various courses students acquire knowledge resulting from scientific research by studying articles published in scientific journals when preparing for assignments. Students are stimulated to critically reflect on themes in the courses.
The panel established that the literature used during the programmes is issued by wellknown publishers in the academic world. The literature list is in accordance with what the panel would expect from a bachelor programme in. The Bachelor of Science contains a research line, providing students with various moments to develop their research skills. lnternationalisation is supported by: English as language of instruction; an international student body; participation in international student exchange programs; international exchange between professors and partners with international institutions and participation of staff members in international conferences and seminars.
pag¡na 3 van
7 The end qualifications have been adequately translated into learning goals
in the various
programme courses.
The panel also tested for the agreement of the programmes with the requirements of CEA. These requirements explicitly define the coverage of (and study time spend on) subject areas. The panel speciflcally analyzed the programme for these requirements and found that three subjects are not covered sufficiently in the programme. These are:
-
Law
Taxation law and Management Accounting The management of the programme and the panel agree on this deficit. The programme directors analysed the curricula during the site visit and confirmed that adjustments have to be made. The programme directors clearly showed the willingness to correct for this lack. The panel assesses the 'Correspondence between the aims and objectives and the curriculum' due to the omissions in the programme mentioned above as unsatisfactory, however this is repairable in short time. The vertical consistency of the bachelor programme is achieved by acquiring more in depth knowledge and skills. Courses build on previous acquired knowledge and skills. Next to that the students should gradually be able to operate more independently. ln addition the BSc A&C consists of several vertical pillars and lines that run through the Programme. Horizontal consistency is provided by integration modules and by a clear subject of the courses
The programme is demanding, the workload is appropriately distributed over the study years.
The panel considers that the admission requirements meet the standard. Students are properly informed about the content of the programme and the job prospective. There are no obvious obstacles for students that enrol in the programme to meet its demands. Possible deficiencies are actively identified by the programme leadership and sufficient possibilities to remedy these are in place. The development process of acquiring sufficient academic qualifications by the staff members and initiation of research are crucial for the delivery of both scientific programmes assessed. Additionally the panel observes that the full{ime staff is lacking expertise on certain main subjects in accounting and controlling. There are also no research activities in the fìelds of auditing, financial accounting and management accounting, apart from a few staff members preparing a dissertation. This lack is now filled in by guest lectures and international lectures.
A programme to enhance the scientifìc standing of the UNA staff, by providing facilities for research (including the preparation of dissertations) for specific staff members, by hiring more well academically qualifìed staff and by enhancing research seminars is a prerequisite for the Bachelor programme to be viable in the long run.
Pagina 4 van
7 Concerning the Bachelor of Science programme the panel considers the full-time staff, local guest lecturers and international guest lecturers in totality suffìciently qualified to deliver the programme at an appropriate level. Available staff is rather minimal. lf the vacancies are fulfìlled this will improve slightly. The number of guest lecturers also compensates to some extent for this. Although the panel can not overlook the limited resources available, which by definition touch on the quality of the staff,it considers that these resources are well managed. There is a professional policy developed on several aspects of the quality of the staff. The panel found no indications that teaching is hampered by the educational or organisational quality of the staff. Next to that the staff brings in relevant and suffìcient linkage with the professional fìeld. UNA invested in the recent years in the implementation of a quality assurance policy that meets the accreditation standards. Several panels and committees in the recent period have confirmed that the Quality Assurance Policy of UNA meets these standards. For this panel the professional presentation of all documentation related to this application; the disposal of evaluation results, prove of active discussion of the evaluation results and the formulation of relevant improvements are the most important demonstration of a systematic approach.
The panel judges the conditions for continuity to be positive under the condition that a Staff Development Plan will be executed to improve the academic qualifications of the local staff. The partnership with the RUG on the master program will have positive consequences for the bachelor program. The panel judges UNA to meet the standards for a Bachelor of Science Programme. The number of PhD holders among the full-time staff however should grow to improve the possibility to bear responsibility for the level and scientific orientation of the programme autonomously. The staff including guest lectures and international lecturers complies with the standards for an bachelor programme in its current situation. This arrangement however lacks academic leadership and a guaranteed connection with (local) research. Given these considerations, the panel recommends NVAO to advise positively under the conditions mentioned above and for the period that these conditions are fulfìlled for the Bachelor of Science Accountancy and Controlling in Accountancy at University of the Netherlands Antilles.
Pagina 5 van 7
2.2. Schematisch overzicht oordeel panel De onderstaande tabel geeft per ondenruerp en per facet het oordeel van het panel weer
Ondenrerp
Oordeel
Facet
I Doelstellingen opleiding
V
1
Oordeel
.1 Domeinspecifìeke eisen
1.2 Bachelor 1.3 Oriëntatie wo
2 Programma
V
2.1 Eisen wo 2.2 Relatie doelstellingen -
o
2.3 Samenhang programma 2.4 Studielast 2.5 lnstroom 2.6 Duur 3 lnzet van
Voorwaardelijk
personeel
V
3.1 Eisen wo 3.2 Kwantiteit 3.3 Kwaliteit
4 Voorzieningen
V
4.1 Materiële voozieningen 4.2 Studiebegeleiding
5 Interne
V
kwaliteitszorg 6 Condities voor
continuiteit
5.'l Systematische aanpak 5.2 Betrokkenheid
V
6.1 Afstudeergarantie 6.2 lnvesteringen
Voorwaardelijk
Pagina 6 van 7
2.3. Advies van het panel Het panel adviseert de NVAO om een positief oordeel onder voorwaarden vast te stellen ten aanzien van de kwaliteit van de nieuwe opleiding wo-bachelor Accountancy and Controlling van de Universiteit van de Nederlandse Antillen. Het panel suggereert om met de UNA de afspraak te maken om binnen een redelijke termijn na te gaan of het proces van het versterken van de onderzoeksomgeving en verbeteren van de academisch kwalificaties van de staf voldoende voortgang heeft.
3. Ovenrvegingen NVAO
3.1. De NVAO heeft vastgesteld 3.1.1. dat de werkwijze van het deskundigenpanel bij de beoordeling van de nieuwe opleiding van de Universiteit van de Nederlandse Antillen voor de opleiding wo- bachelor Accountancy and Controlling zorgvuldig en gedegen is geweest. De gevolgde werkwijze en procedure alsmede geraadpleegde informatiebronnen zijn helder en nauwkeurig geformuleerd en vermeld;
3.1.2. dat het panel zijn oordeel heeft opgesteld en onderbouwd overeenkomstig het toepasselijke Toetsingskader nieuwe opleidingen hoger onderwijs van de NVAO en de daarbij behorende beslisregels heeft gevolgd. Op het niveau van de facetten zijn de analyses van het panel duidelijk en consistent, en ze leiden tot heldere conclusies. Op het niveau van de ondenverpen z'rjn de oordelen over de facetten op juiste en zorgvuldige wijze afgewogen en neergelegd in heldere conclusies.
3.1.3. dat het panel in zijn advies een aantal kanttekeningen heeft opgenomen onder andere ten aanzien van de onderzoeksomgeving en de academische kwalificaties van de docenten. De NVAO onderschrijft deze kanttekeningen van het panel. 3.2
De NVAO is in het licht van het vorenstaande tot de slotsom gekomen dat het paneladvies over de voorliggende opleiding zorgvuldig en gedegen tot stand is gekomen en dat het eindoordeel deugdelijk is gemotiveerd.
De NVAO oordeelt positief ondervoorwaarden over de basiskwaliteit van de nieuwe opleiding wo-bachelor Accountancy and Controlling (180 ECTS); voltijdse variant; locatie: Willemstad, Curaçao) van de Universíteit van de Nederlandse Antillen-
