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Journal of European Economic History
2020, Volume:1, Issue:1 : 8-16
Research Article
Outcome-Based Education in Accounting: Global Best Practices for Curriculum Design, Assessment, and Assurance of Learning
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1
Department of Accounting & Finance, International School of Business and Public Policy (ISBPP), Kuala Lumpur, Malaysia
2
School of Commerce, Centre for Teaching, Learning & Assessment, Global Metropolitan University, Toronto, Canada
3
Department of Accounting, College of Business and Economics, Pan-African Institute of Management Studies, Accra, Ghana
Abstract

Outcome-based education (OBE) has become a defining approach for accounting programs seeking to improve graduate employability, professional competence, and demonstrable learning quality. In contrast to input-driven models (content coverage, contact hours), OBE aligns program educational objectives, program learning outcomes, course learning outcomes, teaching–learning activities, and assessment evidence into an integrated quality cycle. This article synthesizes global best practices for implementing OBE in accounting education, drawing from international professional education guidance (International Education Standards), accreditation expectations emphasizing outcomes and assurance of learning (AoL), and evolving competency frameworks shaping accounting practice. We propose a practical “OBE-in-Accounting Implementation Blueprint” that includes (i) competency mapping to professional and societal needs; (ii) constructive alignment of courses and assessments; (iii) rubric-based direct assessment with triangulated evidence; (iv) AoL governance and continuous improvement loops; (v) technology-enabled assessment analytics; and (vi) embedded ethics, professional skepticism, digital competencies, and sustainability learning outcomes. The paper offers templates, sample rubrics, and a staged roadmap that institutions can adopt and contextualize across diverse regulatory and cultural environments.

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