Students Course Experience: Reflections of Outcome- Based Education Implementation in Accounting Programmes in Higher Education

Abstract

The purpose of the study is to analyse the level of implementation of four (4) principles of  OBE; design down, clarity of focus, extended opportunity  and high expectations in the courses offered in Accounting Degree Programme. The implementation level is assessed through students experience in major accounting courses by modification of Students Course Experience (SCE) questionnaire. 148 accounting degree students from three (3) HEs are the samples for this study. Students’ achievement in Programme Outcomes (PO) is measured by categorizing the outcomes into two (2) categories of skills, Accounting Disciplinary Skills and Practical Competence. Students’ achievement in Accounting Programme Outcomes is measured to examine students’ achievement under OBE curriculum design. Responses on students’ achievement are provided by two sides of stakeholders, the students and educators. Main findings indicate that the four principles of OBE is implemented at moderately high level in the range of 3.35 - 3.50 out of the scale of 5.0. The mean for the whole course experience is between 3.45 and 3.73. Findings on students’ achievement of Programme Learning Outcomes (PLO) shows a higher score for Accounting Disciplinary Skills (ADS) compared to Practical Competence (PC) at 3.71 and 3.62 respectively. Students’ responses is found to be at slightly higher mean compared to educators for both category of skills at a moderately high level. There is a significant correlation between OBE implementation level and ADS but not PC as reported by students. There is a significant correlation between ADS and PC. The findings imply that OBE implementation needs to be improved by providing a more meaningful experience to students through multiple instructional and assessment strategies. Each student should be given opportunity to perform by allowing adequate time and support for them to reach their potential. Active involvement of industry partners will create clearer path between market demands and curriculum design.