Chaps 1-3 (1).docx

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:

1. Mrs. Jocelyn Magallanes – USC Dept. of Accountancy Financial Accounting Cluster

Head

2. Mr. Jay Tongco – USC Dept. of Accountancy Auditing Cluster Head

3. Atty. Dave Nambatac – USC Dept. of Accountancy Taxation Cluster Head

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4. Mr. Rey Amaya – USC Dept. of Accountancy Management Advisory Services

Cluster Head

5. Engr. Jovenal Arnaiz – Curriculum Instruction and Development Accreditation Office

(CIDA) Head

These first four interviewees indicated above are chosen because they are primarily

responsible in generating effective ways in implementing OBE in their respective clusters.

While, the fifth interviewee is chosen because he is primarily responsible in developing a

curriculum that is appropriate for an OBE system.

In gathering data to assess the effectiveness of OBE from the student’s perception, the

researchers are planning to have, as survey respondents, the students who took up Auditing

Theory (AC516) for the second semester of the academic year 2013-2014 and Applied Auditing

(AC520) for the first semester of the academic year 2014-2015. Students who are taking up

these subjects are composed of three (3) blocks and each block contains about forty to forty-five

(40-45) students. These survey respondents are chosen because they have experienced the

shifting of the educational system and hypothetically, they could assess which system is better

for them. (Sampling problem)

Research Instruments

To gather information about how the faculty of the department of accountancy

implemented OBE in the different major courses/subjects, a set of questions addressed to the

interviewees mentioned earlier is prepared by the researchers. Generally, the questions…

continue

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The researchers wild also hand out a designed questionnaire survey to the survey

respondents to determine their thoughts on the implementation of OBE. The survey will provide

questions about… continue

Research Procedures

Gathering of Data. Primarily, the researchers shall gather data and take down

important points by researching and reading qualified books, periodicals, and other research

materials to clearly define OBE, differentiate it from the traditional teaching-learning process.

For the interview, the researchers will schedule an appointment to each of the

interviewee. When appointment is approved, about two to three of the members will ask the

questions which were previously prepared to each of the interviewee and take down notes on the

important responses of the interviewees.

In conducting the survey, the researchers shall get in touch with the class representatives

of each block to determine their available time for answering the survey. After such, the

researchers shall hand out the survey questionnaires to the respondents and allow them to answer

it for __ minutes. Once filled-up, the survey questionnaires shall then be taken back and prepare

them for analysis.

Treatment of Data. The data gathered through the researches shall be the basis for the

formulation of the questions to be asked in the interview and for the survey questionnaires as

well. The responses that the researchers will acquire from the interview shall support the results

of the survey questionnaires. In other words, the researchers shall assess whether the goals of the

faculty of the Department of Accountancy in executing OBE coincided with the perception of the

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students about its implementation. In determining the results of the survey questionnaire, (I still

don’t know how our survey looks like)

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BIBLIOGRAPHY

Books

Periodicals

Unpublished Materials

Internet Resources

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APPENDIX A

TRANSMITTAL LETTER

Presents the letter of permit

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APPENDIX B

RESEARCH INSTRUMENT

Presents the Questionnaire/Interview Schedule/Observation Guide

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APPENDIX C

TIMETABLE OF ACTIVITIES

Presents the schedule of activities

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APPENDIX D

PROGRAM BUDGET

Gives the budget estimate for each research phase/activity

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CURRICULUM VITAE

Personal Information

Name: Amodia

Date of Birth:

Address:

Contact Nos.:

E-mail Address:

Educational Background

Primary:

Secondary:

Tertiary:

Affiliations/Membership in Organization

Skills

Trainings/Seminars/Workshop

Other Relevant Experiences

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CURRICULUM VITAE


Name: Bacatan

Date of Birth:

Address:

Contact Nos.:

E-mail Address:


Primary:

Secondary:

Tertiary:


Skills



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CURRICULUM VITAE


Name: Lawrence P. Duran

Date of Birth: November 18, 1994

Address: Nangka, Consolacion Cebu

Contact Nos.: 09332765401

E-mail Address: [email protected]


Primary: Colegio de la Inmaculada Concepcion - Cebu

Secondary: Colegio de la Inmaculada Concepcion - Mandaue

Tertiary: University of San Carlos


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


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


Summer Jobber, Powerline Human Resource Management Inc.2nd Floor, GASVI Building, Mandaue City, Cebu 6002April to May 2012

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CURRICULUM VITAE


Name: Lao

Date of Birth:

Address:

Contact Nos.:

E-mail Address:


Primary:

Secondary:

Tertiary:


Skills



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CURRICULUM VITAE


Name: Litorja, Trina L.

Date of Birth: August 4, 1995

Address: Tapon, Tina-an, City of Naga, Cebu

Contact Nos.: +639425517370



Primary: St. Catherine’s College – Carcar City, Cebu

Secondary: St. Catherine’s College – Carcar City, Cebu



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

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1st USC Accountancy ConventionSM Trade Hall, Cebu CitySeptember 6, 2014

Investment Banking SymposiumUniversity of San Carlos, Cebu CityAugust 29, 2014

STEMinar, a talk about green living and livabilityUniversity of San Carlos – Downtown CampusP. del Rosario St., Cebu City

SBE Alumni SymposiumUniversity of San Carlos – Downtown CampusP. del Rosario St., Cebu CitySeptember 10, 2014

BSP Forum on the New Generation CurrencyUniversity of San Carlos, Cebu CityAugust 2012

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CURRICULUM VITAE


Name: Ong, Daniel Emerson B.

Date of Birth: May 17, 1995

Address: 184-Tupas Street, Cebu City, Philippines

Contact Nos.: +639223244369



Primary: Lanao Chung Hua School

Secondary: Lanao Chung Hua School



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


Participant, USC Accountancy ConventionSM (Trade Hall)September 2014

Participant, A Symposium on Investment BankingGansewinkel Hall, University of San CarlosP. del Rosario Street, Cebu City 6000August 2014

Participant, New Generation Currency SeminarUniversity of San Carlos P. del Rosario Street, Cebu City 6000November 2012

Participant, Intellectual Property Rights SeminarUniversity of San CarlosP. del Rosario Street, Cebu City 6000October 2012

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CURRICULUM VITAE


Name: Regasajo

Date of Birth:

Address:

Contact Nos.:

E-mail Address:


Primary:

Secondary:

Tertiary:


Skills



Page | 29

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CURRICULUM VITAE


Name: Jesse Ryan L. Watahiki

Date of Birth: August 10, 1995

Address: 187 AJ SOL Building, Junquera St., Cebu City

Contact Nos.: 09225217167



Primary: Father Saturnino Urios University

Secondary: Father Saturnino Urios University


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


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

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Documents

Chaps 1-3 (1).docx