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 Francisco, CA, 1992).
Although OBE was viewed to be unsuccessful in public education, medical schools and dental schools have had success in adopting OBE. The University of Dundee medical school in Scotland, U.K., moved to outcome-based education in 1997. Students from Dundee medical school had the highest level of confidence of all U.K. medical students that their medical school education prepared them well for their first postgraduate year. (Connie Shum)
Based on the successful result of using outcome-based education stated above, there’s no harm in trying to use OBE to improve learning and teaching accounting education in the Philippines particularly in the University of the East.
The researcher aims to use outcome-based education to improve learning and teaching accounting education, not only by few but by many. The output of the study will help to enhance the learning skills of students, the professional qualifications of educators and the good image of the university.
University of the East
STATEMENT OF THE PROBLEM
This study aims to use outcome-based education to improve learning skills of students and teaching qualifications of educators in accounting education. More specifically, the researcher sought answers to the following questions: 1. What is the profile of students in terms of
c. Scholastic achievement
2. What is the profile of teachers in terms of
f. Highest Educational Attainment
g. Teaching experience
3. What are the advantages and disadvantages of using outcome-based education to improve learning and teaching accounting education?