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dc.contributor.authorGunarathne, Nuwan
dc.contributor.authorSenaratne, Samanthi
dc.contributor.authorSenanayake, Shashiprabha
dc.date.accessioned2021-02-26T04:57:06Z
dc.date.available2021-02-26T04:57:06Z
dc.date.issued2020
dc.identifier.issn1026-4116en_US
dc.identifier.doi10.1108/JEAS-08-2018-0093en_US
dc.identifier.urihttp://hdl.handle.net/10072/402665
dc.description.abstractPurpose The purpose of this paper is to discuss the operationalization of the outcome-based education (OBE) model in an accountancy study program in Sri Lanka and the impact of education frameworks on OBE. Design/methodology/approach This study follows the case study approach to the first academic accounting study program in a Sri Lankan public sector university. Primary data were collected through semi-structured interviews and secondary data through a content analysis of various relevant documents. The data were analyzed thematically using the theory of constructive alignment. Findings In accounting, the most significant imperative for the OBE stems from normative pressures. Since the accounting education frameworks have closely followed the approach suggested in constructive alignment, the normative institutionalization of professional standards in accounting supports OBE in accounting education. The OBE approach with its diverse range of teaching and learning activities and assessment methods in accounting has yielded multi-stakeholder benefits while posing some challenges in operationalization. Research limitations/implications The paper’s insights are based on a single case study in Sri Lanka and may be difficult to generalize to other countries. Originality/value This is the first empirical attempt to study the operationalization of the theory of constructive alignment of OBE in accounting for a study program.en_US
dc.description.peerreviewedYesen_US
dc.languageEnglishen_US
dc.publisherEmerald Publishing Limiteden_US
dc.relation.ispartofpagefrom16en_US
dc.relation.ispartofpageto37en_US
dc.relation.ispartofissue1en_US
dc.relation.ispartofjournalJournal of Economic and Administrative Sciencesen_US
dc.relation.ispartofvolume36en_US
dc.subject.fieldofresearchAccounting, Auditing and Accountabilityen_US
dc.subject.fieldofresearchSpecialist Studies in Educationen_US
dc.subject.fieldofresearchEconometricsen_US
dc.subject.fieldofresearchcode1501en_US
dc.subject.fieldofresearchcode1303en_US
dc.subject.fieldofresearchcode1403en_US
dc.subject.keywordsSocial Sciencesen_US
dc.subject.keywordsSri Lankaen_US
dc.subject.keywordsAccounting educationen_US
dc.subject.keywordsBusinessen_US
dc.titleOutcome-based education in accounting The case of an accountancy degree program in Sri Lankaen_US
dc.typeJournal articleen_US
dc.type.descriptionC1 - Articlesen_US
dcterms.bibliographicCitationGunarathne, N; Senaratne, S; Senanayake, S, Outcome-based education in accounting The case of an accountancy degree program in Sri Lanka, Journal of Economic and Administrative Sciences, 2020, 36 (1), pp. 16-37en_US
dc.date.updated2021-02-26T04:55:31Z
gro.hasfulltextNo Full Text
gro.griffith.authorGunarathne, Nuwan N.


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