Implementation Of Outcome- Based Education (OBE) In Accounting Programme In Higher Education

(OBE) implementation in Accounting Degree Programmes offered by Higher Education (HE). This paper is intended for the practitioners of Higher Education including administrators, academics and those involved in curriculum implementation. The paper begins with the needs for curriculum changes in Higher Education, the rationale of choosing OBE, followed by the discussions on the issues of OBE implementation in. Definitions, evolutions and grouping of outcomes under OBE is analysed for better understandings of the underlying concepts and intentions of OBE. The implementation level of OBE is examined based on the four principles model of OBE; design down, clarity of focus, extended opportunity and high expectation. Survey of literature on OBE implementation is critically reviewed especially on related areas such as employers’ feedbacks on graduates, students’ achievement in learning outcomes and challenges in curriculum implementation. The literature survey provides information on the strength and weaknesses and critical areas for improvement of OBE implementation. Reports on latest Accounting Degree Programme revision is scrutinized to identify inputs from various stakeholders and the critical areas to be developed in Accounting Programmes. The significance of each principle towards effective implementation of OBE is discussed based on the descriptors of each principle. Adapted version of Course Experience Questionaire (CEQ) with nine related constructs will be used as instrument in the study. This paper implies that the level of OBE implementation is best measured through what the students experience throughout their academic years in HE.