A competence based education and training (CBET) approach to the diploma in accounting programme in the polytechnics of malaysia : an investigation and evaluation

摘要

Around the world accounting practitioners and educators have been working together to determine the objectives, content and delivery of future accounting programmes. This project, focusing on Malaysian Polytechnics' Diploma in Accounting programme, proposes an alternative approach to accounting education that meets the current and future needs of Malaysia. Selected literature was reviewed to investigate and evaluate Competence-based Education and Training (CBET). The review considered the characteristics and implications of CBET initiatives, and criticism of earlier and present CBET models. To determine the appropriateness of CBET in a Malaysian context a questionnaire survey and interviews were conducted. Past, present and future performance of graduates of Diploma in Accounting programme were the subject of interviews with employers, academic heads of commerce departments as well as an assistant director of curriculum. The needs and expectations of accounting support staff were established. The desired competences of accounting support staff and the actual competences of accounting support staff as perceived by a variety of employers were identified. Results indicated areas of the programme that need improvement. The project proposes a CBET approach as an alternative to the present traditional programme.