Chapter 1 INTRODUCTION Rationale of the Study The Outcome-Based Education (OBE) is defined as… “a process that involves the restructuring of curriculum, assessment and reporting practices in education to reflect the achievement of high order learning and mastery rather than the accumulation of course credits” (Tucker, 2004). It is a new system of learning that focuses on results-oriented goals as opposed to the traditional teaching-learning process where the emphasis is on the resources that are available to the students or the inputs. There is no specified style of teaching or assessment in OBE instead classes, opportunities, and assessments should all be based around helping students achieve the specified outcomes (Spady, 1994). This might be considered as one of its drawbacks since the absence of a standardized approach to its implementation allows it to vary across different programs. Believing that the advantages of OBE prevail over its disadvantages, it is currently put into practice by some leading Page | 1
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Chapter 1
INTRODUCTION
Rationale of the Study
The Outcome-Based Education (OBE) is defined as… “a process that involves the
restructuring of curriculum, assessment and reporting practices in education to reflect the
achievement of high order learning and mastery rather than the accumulation of course credits”
(Tucker, 2004). It is a new system of learning that focuses on results-oriented goals as opposed
to the traditional teaching-learning process where the emphasis is on the resources that are
available to the students or the inputs. There is no specified style of teaching or assessment in
OBE instead classes, opportunities, and assessments should all be based around helping students
achieve the specified outcomes (Spady, 1994). This might be considered as one of its drawbacks
since the absence of a standardized approach to its implementation allows it to vary across
different programs.
Believing that the advantages of OBE prevail over its disadvantages, it is currently put
into practice by some leading countries around the world after it was phased out in the early
1990s. In Asia, OBE was implemented in the Faculty of Mechanical Engineering (FKM) of
Universiti Malaysia Pahang (UMP) since 2006. The faculty had derived and formulated its own
strategy on OBE as well as teaching and learning to aid the implementation. The process of
implementation involved of training the representative, planning the implementation process and
formulating the outcomes. The teaching approaches which is teacher centered were modified to
mix with student centered ensure that graduates attain our planned outcomes. (Rejab, 2008)
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In preparation for the Association to Advance Collegiate Schools of Business (AACSB)
accreditation as well as the Quality Assurance Council (QAC) audit, and in view of the
significance of outcome-based approach of teaching and learning, Lingnan University in Hong
Kong plans to incorporate Outcome-based Teaching and Learning (OBTL) into its curriculum
framework (Lui, 2008) especially in their Management Accounting course. Teaching and
learning activities that would facilitate students’ achieving the Intended Learning Outcomes
(ILOs) were designed and assessment tasks were evaluated. The instructor found that desired
attributes were met, leading to the conclusion that the OBE approach was a success.
In Vietnam, OBE implementation has been initiated at the national level, however, it
remains a challenge for Higher Education Institutions (HEIs) to develop a curricular framework
to establish and ensure the sustainable implementation of an OBE system at the institutional
level. Vietnam National University-Ho Chi Minh City (VNU-HCM) proposed a solution that
involved using CDIO (Conceive - Design - Implement -Operate) approach to plan and assess
engineering curriculum based on learning outcomes, as the basis to build a model framework to
help accelerate the nation’s efforts in OBE implementation. Based on the CDIO approach, they
were able to present an Outcome-Based Curricular Framework and a set of Design Templates
that would help engineering programmes plan and assess their curriculum to achieve respective
graduate attributes. (Doan, 2013)
The Philippine higher education is mandated to contribute to building a quality nation
capable of transcending the social, political, economic, cultural, and ethical issues that constrain
the country’s human development, productivity, and global competitiveness. With this, quality
education is essential. Quality education is measured today not only by effectiveness, efficiency,
sustainability but also relevance. Relevance in education would mean addressing the needs of the
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students and the employers of today and providing the future graduates a curriculum of global
comparability. To achieve this goal implementing the Outcome-Based Education in the schools
throughout the country is highly encouraged.
“CHED is committed to developing competency-based learning standards that comply
with existing international standards when applicable. (e.g outcomes based education for fields
like engineering and maritime education) to achieve quality and enable an effective integration
of the intellectual discipline, ethos and values associated with liberal education. CHED is
committed to implementing outcomes-based approach to Quality Assurance (QA) monitoring
and evaluation because it has the potential to greatly increase both the effectiveness of the QA
system, and the quality, efficiency, and effectiveness of higher education” (Sec. 13-14, CHED
Memorandum Order No. 46)
Since 2000, accreditation standards among the full members of Washington Accord
(WA) have shifted from input-based to an outcome-based education (OBE) system, where the
focus is for the institutions with accredited programs to demonstrate that their graduates have
met an acceptable knowledge, skills, and attitude demanded by their different fields of practice.
Furthermore, accreditation demands that program outcomes must be aligned with the mission
and educational objectives and the OBE system is supported by a continuous quality
improvement program.
In the Philippines, several schools have implemented the Outcome-Based Education so as
to remain competent to the schools in the Southeast Asia region. The Technological Institute of
the Philippines-Manila implemented outcomes-based education as a strategy to achieve the long-
term objectives of the institution for its graduates. All faculty members were required to
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introduce the Outcome-based teaching learning (OBTL) concepts in the instructional process
through the application of appropriate teaching and learning activities and assessment tasks that
facilitate achievement of the intended learning outcomes.
To address the growing demand by accrediting and higher education institutions to adopt
Outcomes-Based Education (OBE) as a platform for accreditation and improvement of
engineering programs, the Department of Civil Engineering, De La Salle University, Manila
introduced the principles of outcomes-based education in the undergraduate program. OBE is a
“student-centered learning philosophy that focuses on empirically measuring student
performance.”
Our Lady of Fatima University (OLFU), Manila in compliance with the Executive Order
83, section 1 which establishes national standards and levels for outcomes of education and
training, skills and competencies, has adopted the Outcomes-Based Education (OBE) system in
lieu of the usual input-based system in all the programs of the four campuses. OLFU while
effecting this change is fully cognizant of the merging of OBE mission with its supreme goal of
improving man as man and also of producing knowledgeable and skilled graduates with the right
professional attitude in the nearest future.
In the Visayas region, specifically in Cebu, The University of San Jose-Recoletos (USJ-
R) and the University of San Carlos (USC) are implementing the outcome-based education
(OBE). It is a shift in learning and seeks to ensure that students are well-prepared for work
through skills-building that will meet and qualify in the industries. In OBE, there is an expected
product or output for every subject or course.
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Because the OBE has just been introduced and because it is not yet holistically
implemented particularly in the University of San Carlos, the researchers would like to assess the
students’ adaptability to change. Furthermore, the study is conducted to measure how far the
OBE have enhanced the knowledge of the students, their performances as well as the results of
their examinations in an output-oriented manner of education for selected courses/subjects. The
researchers also aim to communicate the students’ perception of the benefits and downsides of
this new learning technique for the purpose of increasing awareness and creating improvements
in their way of learning.
THE PROBLEM
Statement of the Problem
This study aims to assess the effectiveness of the Outcome-based Education (OBE) from
the perception of the students in the BS-Accountancy program of the University of San Carlos in
order to provide set of actions to improve its implementation.
Specifically, this study seeks to:
1. To describe and differentiate the traditional teaching-learning process and the OBE.
2. To describe the implementation of the OBE on selected major courses/subjects in the
department of Accountancy.
3. To determine the perception of the students on the OBE teaching-learning process in
terms of the following:
3.1 Preference on the teaching-learning process
3.2 Students’ learning and understanding of the course
3.3 Application of knowledge and skills
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3.4 Mastery of the topics
4. Evaluate the appropriateness of the OBE in the accountancy program considering the
graduates will take the CPA Licensure Examination.
5. On the basis of the above findings, formulate set of actions to improve the
implementation of the OBE process.
Significance of the study
Generally, the main purpose of this study is to evaluate and improve the existing OBE teaching
process experienced by the accounting students of the University of San Carlos as the
researchers:
Conduct studies on how other Asian Countries implement OBE teaching process and
analyzing their current status whether we possess the same quality of learning as they
have provided.
Conduct surveys to the accounting students who have experienced the OBE teaching
process.
Get the point of view of the teachers who are implementing OBE teaching process.
Determine how effective OBE is in preparing the accounting students in taking up the
upcoming CPA Licensure Examination.
Students - Questions were raised by accounting students whether the implementation of the
existing OBE teaching process contributes in the preparation for their CPA board exam. This
research will help them be more confident with the OBE teaching process and that students will
be ensured that they are getting the best quality of education the University can offer.
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Teachers – As they are the ones who will guide the students in molding them to become more
competent and socially responsible professionals. This research will help the teachers gain more
insights to develop the best approach suitable in assisting the accounting students in preparation
of for the CPA Licensure Examination which they will be taking soon.
Academe – This research may serve as a reference for future research students in conducting
their research work.
Scope and Limitations
Included in the study are comprehensive discussion of the comparison between the
traditional teaching-learning process and Outcome Based Education (OBE), methods and
techniques of the educators in implementing OBE, and the assessment of the students’ outcome
and performance given such implementation. Given these measures, the researchers will
determine the effectiveness of the OBE. The study also focuses on how the OBE will possibly
affect the results of the students who will be taking up the CPA Licensure Examination.
The study is only limited to a minimal number of respondents. It involves three classes of
BS-Accountancy and BS-Management Accounting who were taking up AC520 (Applied
Auditing) during the second semester of the academic year 2014-2015 at the University of San
Carlos (USC). These classes are chosen by the researchers because the Outcome-Based
Education (OBE) was being implemented in this particular subject. Moreover, the study does not
compare the different approaches of implementing the OBE done by different programs within
USC because the interviewees are mainly from the faculty of the Department of Accountancy.
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DEFINITION OF TERMS
Outcome-Based Education - is an educational theory that promotes basing each part of
an educational system around the items that all students should be able to do at the end of
the learning experience. It is a recurring education reform model and a student-centered
learning philosophy that focuses on empirically measuring student performance, which
are called outcomes.
BS - Accountancy program - is a 5-year course that qualifies the graduate for the
Certified Public Accountant (CPA) examination. It is composed of subjects in accounting
(financial, public, and managerial), audit, administration, business laws and taxation. Its
primary focus is not limited to business subjects, but to other fields as well, such as
banking and finance, government, social services, education, and more.
Traditional teaching-learning process - refers to long-established customs found in
schools that society has traditionally deemed appropriate.
Major courses/subjects – refers to the subjects/courses related to accounting. It
generally includes financial accounting, management advisory services, and business law
and taxation. In the BS-Accountancy program in USC, these subjects have a cut-off grade
of 2.0 and these subjects cover the CPA Licensure Examination.
Department of Accountancy – it is a division of the School of Business and Economics
that currently offers the BS-Accountancy and BS-Accounting Technology programs.
CPA Licensure Examination – is an examination is conducted by the Board of
Accountancy under the supervision of the Professional Regulation Commission (PRC) to
ensure an individual's authority to become a certified public accountant. It is composed of
7 board subjects.
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ORGANIZATION OF THE STUDY
Chapter 2
THEORETICAL BACKGROUND
Review of Related Literature
Theoretical Framework
Conceptual Framework
Chapter 3
RESEARCH METHODOLOGY
In this chapter, the methodology to be conducted, the research environment, the research
respondents along with its sampling rationale and the instruments used in conducting the study
are thoroughly described. A qualitative approach will be followed by the researchers. With this,
a prepared set of questions will be answered by the chosen interviewees to collect information
regarding the processes and techniques the faculty used in implementing OBE; and a designed
questionnaire survey will be given to the chosen students to assess their perception on how
effective is the OBE system.
Research Environment
The researchers will conduct the interview and the survey at the University of San Carlos
– Downtown Campus. It is located at P. del Rosario Street Cebu City. The Downtown Campus is
composed of two different colleges: the College of Law and the School of Business and
Economics. Specifically, the School of Business and Economics is subdivided into four major
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departments namely Accountancy, Business Administration, Hospitality Management, and
Economics. The Department of Accountancy, where the interviewees and the respondents of the
survey are situated, is the target of the researchers.
Figure 3.1 Map of University of San Carlos- Downtown Campus
Research Respondents
The researchers are planning to interview the following:
Primary: Colegio de la Inmaculada Concepcion - Cebu
Secondary: Colegio de la Inmaculada Concepcion - Mandaue
Tertiary: University of San Carlos
Affiliations/Membership in Organization
Member, Junior Philippine Institute of AccountantsUniversity of San CarlosP. del Rosario Street, Cebu City 6000June 2011 – Present
Member, Junior Financial Executives (JFINEX)University of San CarlosP. del Rosario Street, Cebu City 6000June 2014 - Present
Assistant Head, CARE Circle (JPIA)
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University of San CarlosP. del Rosario Street, Cebu City 6000June 2013 – March 2014
Press Relations Officer, Junior Financial Executives (JFINEX)University of San CarlosP. del Rosario Street, Cebu City 6000June 2013 – March 2014
Secretary, Generation of Responsible and Empowered Environmental Nation-Builders (GREEN)University of San CarlosP. del Rosario Street, Cebu City 6000June 2013 – March2014
Skills
Knowledgeable in financial accounting and bookkeeping procedures Efficient and organized trainee in accounting systems Resourceful in the completion of tasks and effective at multi-tasking Computer literate and proficient in the usage of Microsoft Applications Capable of handling and organizing a team Proficient in written and oral communication
Trainings/Seminars/Workshop
Participant, USC Accountancy ConventionSM City Cebu Trade HallCebu City 6000September 2014
Participant, A Symposium on Investment BankingGansewinkel Hall, University of San CarlosP. del Rosario Street, Cebu City 6000August 2014
USC STEMinar: Greening Social Media: A Bike Awareness CampaignUSC - Downtown Campus: American Corner Library P. del Rosario Street, Cebu City 60002013
Participant, CC-LEADS XIII (Leadership Training Seminar)University of San CarlosP. del Rosario Street, Cebu City 6000May 2013
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USC G.R.E.E.N. Leadership Training SeminarFamily Park, Talamban, Cebu City 2013
USC JFINEX Leadership Training Seminar Crocolandia ParkTalisay, Cebu 2013
Participant, New Generation Currency Seminar (BSP)University of San CarlosP. del Rosario Street, Cebu City 6000November 2012
Participant, Intellectual Property Rights SeminarUniversity of San CarlosP. del Rosario Street, Cebu City 6000October 2012
Other Relevant Experiences
Summer Jobber, Powerline Human Resource Management Inc.2nd Floor, GASVI Building, Mandaue City, Cebu 6002April to May 2012
Primary: St. Catherine’s College – Carcar City, Cebu
Secondary: St. Catherine’s College – Carcar City, Cebu
Tertiary: University of San Carlos
Affiliations/Membership in Organization
Skills
Excellent Oral and Written Communication Proficient in MS Word, MS Excel, MS Powerpoint Sound Knowledge of Business Management and Accounting Good Interpersonal and Communication Skills Excellent typing skills
Member, Junior Philippine Institute of AccountantsUniversity of San Carlos P. del Rosario Street, Cebu City 6000June 2011 – present
Member, Junior Financial ExecutivesUniversity of San Carlos P. del Rosario Street, Cebu City 6000June 2014 – present
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Skills
High computer literacy Knowledgeable of the accounting and bookkeeping procedures Good interpersonal skills Proficient in the usage of Windows, Microsoft Word, Excel, and PowerPoint. Good problem solving skills Ability to prioritize and organize work flow
Affiliations/Membership in Organization University of San Carlos – Junior Philippine Institute of
AccountantsMember2014-2015
University of San Carlos – Junior Financial ExecutivesMember2014-2015
Skills
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Good Oral and Written Communication Proficient in MS Word, MS Excel, MS Powerpoint Sound Knowledge of Business Management and Accounting Good Interpersonal and Communication Skills Analytical Thinking Flexible and can multi-task
Trainings/Seminars/Workshop
1STUSC Accountancy Convention "Leap and Beat the Odds: Capturing the Accounting Vision, Gearing towards ASEAN Integration"SM Trade Hall, Cebu CitySeptember 6, 2014
Investment Banking SymposiumUniversity of San Carlos, Cebu CityAugust 29, 2014
1st Student Finance ConventionJ Centre Convention Hall, Mandaue City, CebuFebruary 28 – March 1, 2013
BSP Forum on the New Generation CurrencyUniversity of San CarlosAugust 2012