Outcome-based education in accounting The case of an accountancy degree program in Sri Lanka

摘要

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.