Transforming Accounting Curriculum through Outcome-Based Education Models

Abstract

Accounting education has undergone rapid transformation due to globalization, digital innovation, and evolving regulatory standards. Traditional curriculum models, focused on rote learning and teacher-centered evaluation, have shown limitations in preparing graduates for dynamic professional environments. Outcome-Based Education (OBE) provides a structured method to align learning outcomes with professional competencies, accreditation standards, and industry expectations. This study examines the application of OBE frameworks to accounting education, explores curriculum redesign strategies, and presents a multi-layer implementation model integrating assessment rubrics, technological tools, and stakeholder collaboration. The findings highlight enhanced learner performance, improved accreditation readiness, and greater employability. The paper concludes with implementation challenges and future research directions.