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Outcome-based education in accounting

Outcome-based education in accounting The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE.Design/methodology/approachThis study follows the case study approach to the first academic accounting study program in a Sri Lankan public sector university. Primary data were collected through semi-structured interviews and secondary data through a content analysis of various relevant documents. The data were analyzed thematically using the theory of constructive alignment.FindingsIn accounting, the most significant imperative for the OBE stems from normative pressures. Since the accounting education frameworks have closely followed the approach suggested in constructive alignment, the normative institutionalization of professional standards in accounting supports OBE in accounting education. The OBE approach with its diverse range of teaching and learning activities and assessment methods in accounting has yielded multi-stakeholder benefits while posing some challenges in operationalization.Research limitations/implicationsThe paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries.Originality/valueThis is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Economic and Administrative Sciences Emerald Publishing

Outcome-based education in accounting

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References (50)

Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1026-4116
DOI
10.1108/jeas-08-2018-0093
Publisher site
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Abstract

The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE.Design/methodology/approachThis study follows the case study approach to the first academic accounting study program in a Sri Lankan public sector university. Primary data were collected through semi-structured interviews and secondary data through a content analysis of various relevant documents. The data were analyzed thematically using the theory of constructive alignment.FindingsIn accounting, the most significant imperative for the OBE stems from normative pressures. Since the accounting education frameworks have closely followed the approach suggested in constructive alignment, the normative institutionalization of professional standards in accounting supports OBE in accounting education. The OBE approach with its diverse range of teaching and learning activities and assessment methods in accounting has yielded multi-stakeholder benefits while posing some challenges in operationalization.Research limitations/implicationsThe paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries.Originality/valueThis is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program.

Journal

Journal of Economic and Administrative Sciences – Emerald Publishing

Published: Mar 9, 2020

Keywords: Sri Lanka; Accounting education; Constructive alignment; Education frameworks; Outcome-based education

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