Using Outcome-Based Education to Improve Learning and Teaching Accounting Education

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University of the East
Caloocan Campus

Using Outcome-based Education
To Improve Learning and Teaching
Accounting Education

A thesis
Presented to
Mr. Darwin M. Guianan

In Partial Fulfillment o
Of the requirements for
ZEN 113
Technical and Research Report Writing

By
Jemimah C. Sotoza
January 2013

University of the East
Caloocan Campus

BACKGROUND OF THE STUDY
Quality education is the goal of students, professors, and learning institutions. To achieve it, all of them are spending time, money and effort. Many techniques, approaches, and models were created in order to improve learning and teaching. It is also true in accounting education. In fact, several methods of teaching accounting courses were already made. We have the traditional method of teaching, where in the lecturer focus on the resources available to the students, and it is good but there is still room for improvement. As compared to a traditional method of teaching, it is found that outcome based learning offer a new and exciting way of understanding business and accounting knowledge.

Outcome-based education (OBE) (sometimes called Performance-based Education, formerly called Mastery Learning) is a model of education that favors making students demonstrate that they know and are able to do whatever the required outcomes are (Gladie Lui). The objective of this method is to ensure the students have the ability to understand the outcome determined by the educator. (Ahmad Saiful Azlin Puteh Salin). Outcome-based education is a model of education that rejects the traditional focus on what the educators provides to students, in favor of making students demonstrate that they "know and are able to do" whatever the required outcomes are. It is widely applied in developed countries such as in the US, Australia and New Zealand. It is reported that OBE enhances the average students. (K.M. Evans, and J.A. King, The Outcomes of Outcome-based Education: Research and Implications. San...
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