Outcome-based education in accounting: The case of an accountancy degree program in Sri Lanka
Journal of Economic and Administrative Sciences
ISSN: 2054-6238
Article publication date: 30 October 2019
Issue publication date: 9 March 2020
Abstract
Purpose
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/approach
This 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.
Findings
In 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/implications
The paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries.
Originality/value
This is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program.
Keywords
Citation
Gunarathne, N., Senaratne, S. and Senanayake, S. (2020), "Outcome-based education in accounting: The case of an accountancy degree program in Sri Lanka", Journal of Economic and Administrative Sciences, Vol. 36 No. 1, pp. 16-37. https://doi.org/10.1108/JEAS-08-2018-0093
Publisher
:Emerald Publishing Limited
Copyright © 2019, Emerald Publishing Limited