Measuring learning outcomes has become a central concern in accounting education due to increasing demands for accountability, quality assurance, and graduate employability. Accreditation agencies, professional accounting bodies, and policymakers now emphasize outcome-based education (OBE) to ensure that accounting graduates possess not only technical knowledge but also professional skills, ethical judgment, and analytical competence. This research article examines the theoretical foundations, measurement frameworks, and assessment methods used to evaluate learning outcomes in accounting education. Using an integrative literature review approach, the study synthesizes global research on outcome-based assessment, direct and indirect measurement tools, alignment with professional competencies, and emerging trends such as technology-enabled assessment. The findings reveal that while significant progress has been made in defining learning outcomes, challenges persist in consistent measurement, faculty engagement, and meaningful use of assessment data. The paper proposes an integrated learning outcomes measurement model for accounting programs and discusses implications for educators, institutions, and professional bodies.